What does ברוטו mean on an Israeli payslip?

ברוטו means gross pay before employee deductions. Check whether the layout includes tax-only noncash benefits, because cash gross, income tax gross, National Insurance gross and pensionable pay can differ.

What does נטו לתשלום mean?

נטו לתשלום is the cash due after employee deductions and payroll adjustments. The amount should match the payment actually received.

Are נקודות זיכוי extra salary?

No. נקודות זיכוי reduce calculated income tax. In 2026, each point is worth up to ₪242 a month, and unused value cannot reduce tax below zero.

Is קרן השתלמות the same as pension?

No. קרן השתלמות is a medium-term savings fund that is usually contractual or sector based for salaried workers. The study fund is not mandatory pension or tuition reimbursement.

Is דמי הבראה vacation pay?

No. דמי הבראה is a cash entitlement calculated from the applicable sector rate, tenure, job fraction and eligible period. דמי חופשה is pay for annual leave used.

Israeli Payslip Guide: Hebrew to English

Start Here

On the label or sign

תלוש שכר: payslip
תלוש משכורת: salary payslip
טופס 106: separate annual wage and tax statement

תלוש שכר / תלוש משכורתMonthly payslip

tlush sakhar / tlush maskoret

US English

Pay stub or earnings statement

UK English

Payslip

What it is

תלוש שכר is the monthly itemized wage statement. The document records what the employer calculated for one pay period.

The difference

תלוש שכר is not טופס 106, the separate annual wage and tax statement. A listed payment or fund deposit does not by itself prove that the money arrived.

Common mistake

Do not call a monthly תלוש שכר a W-2, P60 or טופס 106.

On the label or sign

תקופת תשלום / תקופת עבודה: pay period or work period
תאריך תחילת עבודה / ותק: start date and tenure
היקף משרה / אחוז משרה: job fraction or job percentage

חודש משכורת / פרטי עובד / פרטי מעסיקPayslip details

khodesh maskoret / pratei oved / pratei ma'asik

US English

Pay period and employment details

UK English

Pay period and employment details

What it is

The header identifies the pay period, employee, employer, start date, tenure, job fraction and payment method. A later payment can include amounts from an earlier period.

The difference

The displayed month does not prove that every line was earned during that month. The listed bank account does not prove that a transfer cleared.

Common mistake

Check the ID, employer entity, start date, job percentage and bank details instead of checking only the employee name.

On the label or sign

שכר שעתי / שכר יומי / תעריף: hourly pay, daily pay or rate
שעות רגילות: regular hours
ימים / שעות / כמות: days, hours or quantity

שכר יסוד / משכורתBase pay

sakhar yesod / maskoret

US English

Base salary

UK English

Basic pay

What it is

שכר יסוד is contractual base pay before additions and deductions. Hourly and daily workers should also see the paid quantity and תעריף, the rate.

The difference

Base pay is not total gross pay. Ordinary hours, overtime, allowances and other additions may appear on separate lines.

Common mistake

Check the hours or days and rate instead of trusting only the final base pay amount.

On the label or sign

שכר מינימום לחודש: monthly minimum wage reference
שכר מינימום לשעה: hourly minimum wage reference

שכר מינימום לחודש / לשעהMinimum wage reference

sakhar minimum la-khodesh / la-sha'a

US English

Monthly or hourly minimum wage

UK English

Monthly or hourly minimum wage

What it is

The payslip must state a minimum wage reference for the payment period. From 1 April 2026, the adult figures are ₪6,443.85 monthly, ₪34.64 on the 186-hour presentation and ₪35.40 on the 182-hour presentation.

The difference

The minimum wage box is not the worker's agreed rate. The 186-hour display does not change the general 182-hour full-time month used for many employment rights calculations.

Common mistake

Do not read the statutory minimum wage box as the worker's actual salary or hourly rate.

Earnings

On the label or sign

שעות נוספות 125% / 150%: overtime at 125% or 150%
שעות נוספות גלובליות: fixed overtime allowance

שעות נוספות 125% / 150%Overtime pay

sha'ot nosafot

US English

Overtime at 1.25x or 1.5x

UK English

Overtime premium at 125% or 150%

What it is

For covered workers, the first two overtime hours in a day are generally paid at 125%, and later hours at 150%. Payroll also checks weekly overtime after the daily calculation.

The difference

Israeli overtime is not based only on a monthly total or the US federal over 40 hours rule. שעות נוספות גלובליות is a separate fixed allowance for a genuine, monitored estimate.

Common mistake

Do not accept one unexplained overtime amount without checking the hours and the 125% or 150% rate.

On the label or sign

שבת / חג / מנוחה: Shabbat, holiday or weekly rest
דמי חגים: holiday absence pay

שבת / חג / מנוחה שבועית 150% (ולעתים 175%/200%)Rest and holiday pay

Shabbat / khag / menukha shvu'it

US English

Weekend or holiday premium

UK English

Weekend or bank holiday premium

What it is

Work during the worker's weekly rest generally attracts at least 150% plus compensatory rest. Overtime during weekly rest can bring the first two hours to 175% and later hours to 200%.

The difference

דמי חגים is pay for a qualifying holiday absence. Monthly workers normally keep monthly salary, while qualifying hourly or daily workers may see a separate line.

Common mistake

Do not confuse holiday absence pay with premium pay for working during a holiday or weekly rest.

On the label or sign

תוספת / גמול / קצובה: addition, compensation or allowance
בונוס / מענק / פרמיה / עמלה: bonus, award, incentive or commission

תוספת ותק / יוקר / מקצועית / משמרות / כוננותAllowances and bonuses

tosefet vetek / yoker / miktso'it / mishmarot / konenut

US English

Differentials, bonuses and commission

UK English

Allowances, bonuses and commission

What it is

תוספת lines can cover service, cost of living, skill, shift or on-call additions. בונוס, מענק, פרמיה and עמלה are variable or one-off earnings that are normally taxable wages.

The difference

Tax and pension treatment depends on the component and the governing agreement. A taxable addition is not automatically part of pensionable pay.

Common mistake

Do not assume every allowance is discretionary or that every bonus enters the pension base.

On the label or sign

נסיעות: commuting allowance
החזר הוצאות נסיעה: travel expense reimbursement

החזר הוצאות נסיעה / נסיעותCommuting allowance

hekhzer hotsa'ot nesi'a / nesi'ot

US English

Commuting allowance

UK English

Travel allowance for commuting

What it is

נסיעות is statutory reimbursement for qualifying travel to and from work. The ordinary calculation uses the cheaper qualifying public transport cost up to ₪22.60 per actual attendance day unless a better agreement applies.

The difference

The commuting allowance is taxable for income tax, National Insurance and health insurance. Remote work, leave and sick days ordinarily do not count as attendance days.

Common mistake

Do not treat נסיעות as tax-free business expense reimbursement or automatic repayment of taxi or car costs.

On the label or sign

דמי הבראה: convalescence pay
הבראה: convalescence allowance label

דמי הבראהConvalescence pay

dmei havra'a

US English

Convalescence or recreation allowance

UK English

Convalescence allowance

What it is

דמי הבראה is a cash entitlement after the first year. The calculation uses the sector rate, tenure based days, job fraction and eligible period. In 2026, the general day values are ₪451.50 in the private sector and ₪511.60 in the public sector.

The difference

דמי הבראה is not vacation pay, sick pay, an expense reimbursement or proof of a holiday. A 2026 slip can include a retroactive rate top-up, while the special reduction applied to 2024 and 2025 payments.

Common mistake

Do not translate דמי הבראה as vacation pay or look for a hotel receipt.

On the label or sign

דמי חופשה / פדיון חופשה: vacation pay or payout of unused vacation
דמי מחלה: sick pay
יתרה קודמת / צבירה / ניצול / יתרה: opening balance, accrued, used and remaining

דמי חופשה / דמי מחלהVacation and sick pay

dmei khufsha / dmei makhala

US English

Vacation pay and sick pay

UK English

Holiday pay and sick pay

What it is

דמי חופשה is ordinary pay while annual leave is used. Under the general sick pay rule, day 1 is unpaid, days 2 and 3 are paid at 50%, and day 4 onward is paid at 100%, unless a better agreement applies.

The difference

פדיון חופשה is a cash settlement of eligible unused leave, generally at the end of employment. Leave and sick ledgers show opening balance, accrual, use and remaining balance.

Common mistake

Do not confuse vacation pay with דמי הבראה, and do not expect unused sick days to be paid in cash.

On the label or sign

תגמולי מילואים / הפרשי מילואים: reserve service pay or difference
הפרשי שכר / רטרו: back pay or retroactive adjustment

תגמולי מילואים / הפרשי שכר / רטרוReserve service and back pay

tagmulei milu'im / hefreshei sakhar / retro

US English

Military leave pay and back pay

UK English

Reservist service pay and arrears

What it is

תגמולי מילואים covers reservist service pay. For many salaried employees, the employer continues payment and passes through any excess reimbursement later, subject to deductions. הפרשי שכר or רטרו is a payment or recovery for an earlier period.

The difference

A reserve pay line is separate from reservist tax credit points. A retro line can be positive or negative and should identify the earlier period.

Common mistake

Do not assume every amount on the current slip was earned in the displayed month.

On the label or sign

שווי / זקיפה / לא לתשלום: taxable value or not for payment
גילום / גילום מס: tax gross-up

שווי / זקיפת הטבה / שווי שימושTaxable noncash benefit

shovi / zkifat hatava / shovi shimush

US English

Taxable fringe benefit or imputed income

UK English

Benefit in kind or payrolled benefit

What it is

שווי is a noncash benefit added to taxable pay so payroll can calculate tax. Common labels include שווי רכב, שווי טלפון, זקיפה and לא לתשלום.

The difference

A taxable benefit can make taxable gross higher than cash earnings. גילום is extra taxable pay that the employer adds to absorb some or all tax caused by a benefit or promised net amount.

Common mistake

Do not add the displayed benefit value to expected cash or treat גילום as a tax refund.

Totals And Bases

On the label or sign

סה״כ תשלומים: total payments
ברוטו: gross pay

סה״כ תשלומים / ברוטוGross pay

sakh hakol tashlumim / bruto

US English

Gross pay

UK English

Gross pay

What it is

ברוטו is total earnings before employee deductions. Some layouts mix taxable noncash values into gross, while others separate cash payments and tax-only values.

The difference

Gross pay is not total employer cost. Employer pension, severance and employer payroll contributions sit outside cash gross.

Common mistake

Add the earnings lines and check any לא לתשלום column before using ברוטו to recreate net pay.

On the label or sign

ברוטו למס / חייב במס: income tax gross or taxable pay
ברוטו לביטוח לאומי / חייב ביטוח: National Insurance gross

ברוטו למס / ברוטו לביטוח לאומיTax and insurance gross

bruto la-mas / bruto le-vituakh leumi

US English

Taxable wages and Social Security wages

UK English

Taxable pay and NI-able earnings

What it is

ברוטו למס is taxable pay for Israeli income tax, including taxable benefit values and taxable excess employer contributions. ברוטו לביטוח לאומי is the base for National Insurance and health contributions.

The difference

The two bases do not have to equal cash gross or each other. The 2026 National Insurance contribution ceiling is ₪51,910 a month.

Common mistake

Do not calculate every withholding from base salary or assume every gross figure must match.

On the label or sign

שכר קובע / שכר מבוטח לפנסיה: pensionable pay
שכר קובע לקרן השתלמות: study fund eligible pay

שכר קובע / שכר מבוטח לפנסיהContribution bases

sakhar kove'a / sakhar mevutakh le-pensya

US English

Pensionable and plan-eligible pay

UK English

Pensionable and scheme-eligible pay

What it is

שכר קובע לפנסיה is the salary base used for pension and severance percentages. שכר קובע לקרן השתלמות is the contract-defined base used for study fund deposits.

The difference

The pension base ordinarily excludes overtime and conditional payments under the general order. For ordinary salaried workers, the 2026 tax-favored study fund salary ceiling is ₪15,712 a month or ₪188,544 a year.

Common mistake

Do not apply every contribution percentage to total gross without checking the named base and governing agreement.

On the label or sign

מצטבר / שנתי / מתחילת שנה: cumulative, annual or year to date
חודשי / שוטף: monthly or current

מצטבר / מתחילת השנהYear to date

mitztaber / mi-tkhilat ha-shana

US English

Year to date

UK English

Tax year to date

What it is

מצטבר shows cumulative pay, deductions and sometimes contribution bases from January through the current payslip. Israeli income tax uses an annual calculation, so cumulative payroll can create a refund or catch-up during the year.

The difference

A year-to-date figure is not another payment for the current month. Monthly and cumulative columns show different time spans.

Common mistake

Do not add חודשי and מצטבר columns together.

On the label or sign

סה״כ ניכויים: total employee deductions
נטו לתשלום / לתשלום / לבנק: net due or amount sent to the bank

נטו / נטו לתשלוםNet pay

neto / neto le-tashlum

US English

Net pay or take-home pay

UK English

Net pay or take-home pay

What it is

נטו לתשלום is the cash due after earnings, employee deductions and payroll adjustments. The payslip net should match the amount actually paid.

The difference

סה״כ ניכויים contains employee deductions. Employer pension, severance, study fund and employer National Insurance do not reduce net pay.

Common mistake

Start from cash earnings rather than taxable gross, then subtract employee deductions only.

Tax And Deductions

On the label or sign

מס הכנסה: income tax withholding
נקודות זיכוי / נ״ז: tax credit points

מס הכנסה / נקודות זיכויIncome tax and credits

mas hakhnasa / nekudot zikui

US English

Income tax withholding and tax credits

UK English

PAYE Income Tax and personal relief

What it is

מס הכנסה is progressive income tax withheld by the employer after applicable credits, exemptions and coordination. In 2026, each נקודת זיכוי is worth up to ₪242 a month, and Israeli residents generally start with 2.25 points.

The difference

A credit point reduces calculated tax. A credit point is not cash pay and cannot reduce tax below zero.

Common mistake

Do not multiply the entire salary by the highest visible tax bracket or expect unused credit points as cash.

On the label or sign

עולה חדש / נקודות עולה: new immigrant status or credit points
טופס 101: employee tax details form

עולה חדש / נקודות עולהNew immigrant tax relief

oleh khadash / nekudot oleh

US English

New immigrant tax relief

UK English

New arrival tax relief

What it is

For a first-time immigrant from 1 January 2022, ordinary additional credits run for 54 months: 1 point for 12 months, 3 for the next 18, 2 for the next 12 and 1 for the final 12. Earlier immigrants use the older 42-month schedule.

The difference

Qualifying 2025 and 2026 arrivals may also fall under a separate temporary earned income exemption. Payroll needs Form 101 evidence or tax coordination and does not infer status automatically.

Common mistake

Do not assume every newcomer has the same schedule or confuse credit points with the temporary 2026 exemption.

On the label or sign

תיאום מס / אישור פקיד שומה: income tax coordination or assessing officer approval
תיאום דמי ביטוח: National Insurance contribution coordination

תיאום מס / תיאום דמי ביטוחTax and insurance coordination

te'um mas / te'um dmei bituakh

US English

Multiple job withholding adjustments

UK English

Multiple employment tax adjustments

What it is

תיאום מס gives Tax Authority instructions for withholding across income sources. תיאום דמי ביטוח separately coordinates National Insurance and health contributions for multiple employers or early pensions.

The difference

Income tax coordination does not coordinate National Insurance. In 2026, insurance coordination should be checked when primary employer monthly income is below ₪7,703 or combined income exceeds ₪51,910.

Common mistake

Do not give a certificate to the wrong employer or assume last year's approval remains valid.

On the label or sign

ב״ל / בט״ל / ביטוח לאומי: National Insurance
בריאות / מס בריאות: health insurance contribution

ביטוח לאומי / דמי ביטוח בריאותNational and health insurance

bituakh leumi / dmei bituakh bri'ut

US English

Social Security and health payroll taxes

UK English

National Insurance and health contribution

What it is

ביטוח לאומי is the employee National Insurance contribution. דמי ביטוח בריאות is the statutory health contribution collected through National Insurance. For a typical resident adult in 2026, the combined employee rates are 4.27% through ₪7,703 and 12.17% above that through ₪51,910.

The difference

The health contribution is not a health fund membership fee or private medical premium. Employee rates vary with age, residency, disability, pension and other status.

Common mistake

Do not combine the employee deduction with employer National Insurance shown elsewhere.

On the label or sign

תגמולי עובד / פנסיה עובד: employee pension contribution
קופת גמל עובד: employee provident fund contribution

תגמולי עובד / פנסיה עובד / קופת גמל עובדEmployee pension

tagmulei oved / pensya oved / kupat gemel oved

US English

Employee retirement plan contribution

UK English

Employee workplace pension contribution

What it is

The employee pension contribution is deducted from pay. The general minimum is 6% of pensionable salary, while better schemes can use different rates.

The difference

The employer's 6.5% pension contribution and severance funding are separate employer costs. The full pension package is not an employee deduction.

Common mistake

Do not calculate the employee pension share from total gross before checking שכר קובע לפנסיה.

On the label or sign

קרן השתלמות עובד / קה״ש עובד: employee study fund contribution
קרן השתלמות מעסיק / קה״ש מעסיק: employer study fund contribution

קרן השתלמות עובד / קרן השתלמות מעסיקStudy fund

keren hishtalmut oved / keren hishtalmut ma'asik

US English

Medium-term workplace savings fund

UK English

Workplace savings fund

What it is

קרן השתלמות is an employer-linked, tax-favored medium-term savings fund. The common structure is 2.5% from the employee and up to 7.5% from the employer within the applicable tax ceiling.

The difference

A study fund is usually contractual or sector based for salaried workers. A study fund is not mandatory pension and is not reimbursement for tuition or a course.

Common mistake

Subtract only the employee share from net and check the employer share against the fund statement.

On the label or sign

תגמולי מעסיק / פנסיה מעסיק: employer pension contribution
פיצויים / רכיב פיצויים: employer severance funding
ביטוח לאומי מעסיק / עלות מעסיק: employer National Insurance or employer cost

תגמולי מעסיק / פיצויים / ביטוח לאומי מעסיקEmployer contributions

tagmulei ma'asik / pitsu'im / bituakh leumi ma'asik

US English

Employer pension, severance and payroll tax

UK English

Employer pension, severance and NIC

What it is

תגמולי מעסיק is employer funded pension, with a general minimum of 6.5% of pensionable salary. פיצויים is employer severance funding, generally 6% under the minimum pension order, while some arrangements use 8.33%.

The difference

Employer contributions sit outside the employee gross-to-net calculation. אובדן כושר עבודה can form part of permitted employer pension cost, and ביטוח לאומי מעסיק is also an employer cost.

Common mistake

Do not subtract employer contributions from net or add them to take-home pay.

On the label or sign

ועד / דמי חבר / מס ארגון: union, committee or organization deduction
הלוואה / מקדמה / חוב / תשלום יתר: loan, advance, debt or overpayment recovery
עיקול: wage garnishment

ועד / דמי חבר / הלוואה / מקדמה / עיקולOther deductions

va'ad / dmei khaver / halva'a / mikdama / ikul

US English

Union, debt and garnishment deductions

UK English

Union, debt and attachment deductions

What it is

ועד, דמי חבר and מס ארגון are union, committee or organizational deductions where authorized. הלוואה, מקדמה, חוב and תשלום יתר cover repayment of a loan, advance, debt or overpayment. עיקול is a court or enforcement withholding.

The difference

During employment, an ordinary specified undisputed debt generally requires written consent and deductions may not exceed one quarter of wages. Final pay rules differ.

Common mistake

Ask for an explanation of an unfamiliar deduction instead of assuming every line containing מס is income tax.

You want to check	Look for	Keep in mind
Base pay	שכר יסוד / משכורתsakhar yesod / maskoret	Check the quantity and rate too.
Overtime	שעות נוספות 125% / 150%sha'ot nosafot	Check hours and each premium rate.
Gross cash earnings	סה״כ תשלומים / ברוטוsakh hakol tashlumim / bruto	Separate tax-only benefits.
Income tax gross	ברוטו למס / חייב במסbruto la-mas / khayav be-mas	Taxable pay can exceed cash gross.
Income tax withholding	מס הכנסהmas hakhnasa	Credit points reduce the calculated tax.
Employee pension	תגמולי עובד / פנסיה עובדtagmulei oved / pensya oved	Use the pensionable salary base.
Study fund	קרן השתלמות / קה״שkeren hishtalmut / kahash	Employee and employer shares are separate.
Take-home pay	נטו לתשלוםneto le-tashlum	Compare the amount with the actual payment.

Mix-Ups to Avoid

Start Here

תלוש שכר / תלוש משכורתMonthly payslip

What it is

The difference

Common mistake

חודש משכורת / פרטי עובד / פרטי מעסיקPayslip details

What it is

The difference

Common mistake

שכר יסוד / משכורתBase pay

What it is

The difference

Common mistake

שכר מינימום לחודש / לשעהMinimum wage reference

What it is

The difference

Common mistake

Earnings

שעות נוספות 125% / 150%Overtime pay

What it is

The difference

Common mistake

שבת / חג / מנוחה שבועית 150% (ולעתים 175%/200%)Rest and holiday pay

What it is

The difference

Common mistake

תוספת ותק / יוקר / מקצועית / משמרות / כוננותAllowances and bonuses

What it is

The difference

Common mistake

החזר הוצאות נסיעה / נסיעותCommuting allowance

What it is

The difference

Common mistake

דמי הבראהConvalescence pay

What it is

The difference

Common mistake

דמי חופשה / דמי מחלהVacation and sick pay

What it is

The difference

Common mistake

תגמולי מילואים / הפרשי שכר / רטרוReserve service and back pay

What it is

The difference

Common mistake

שווי / זקיפת הטבה / שווי שימושTaxable noncash benefit

What it is

The difference

Common mistake

Totals And Bases

סה״כ תשלומים / ברוטוGross pay

What it is

The difference

Common mistake

ברוטו למס / ברוטו לביטוח לאומיTax and insurance gross

What it is

The difference

Common mistake

שכר קובע / שכר מבוטח לפנסיהContribution bases

What it is

The difference

Common mistake

מצטבר / מתחילת השנהYear to date

What it is

The difference

Common mistake

נטו / נטו לתשלוםNet pay

What it is

The difference

Common mistake

Tax And Deductions

מס הכנסה / נקודות זיכויIncome tax and credits

What it is

The difference

Common mistake

עולה חדש / נקודות עולהNew immigrant tax relief

What it is

The difference