Tlush maskoret (תלוש משכורת) is a payslip that an employer is required to issue every month together with the salary, no later than the 9th of the following month. It has eight blocks: details of the parties, time worked, earnings, mandatory deductions, other deductions, employer contributions, net amount payable, and vacation and sick leave balances. To avoid losing money, it is enough to check three things every month: hours, rate, and deductions.
When and in what form is the tlush issued?
A payslip is due to every employee, including those paid hourly, working part time, and paid in cash. The deadline is the same for all: the monthly salary and the accompanying tlush must be handed over no later than the 9th of the following month. If the salary is delayed, the law provides for compensation for the delay, and the tlush becomes the main proof of how much was credited to you and when.
The payslip may be paper or electronic, for example in a personal account or in an email. If the electronic format is inconvenient, ask for a printout. The absence of a tlush is a violation of the law, not a formality.
What blocks does a payslip consist of?
The order of the blocks differs between accounting programs, but the Hebrew names are almost always the same. The table will help you find the section you need, even if you do not yet read Hebrew.
Block | In Hebrew | What to check |
|---|---|---|
Details of the parties | פרטי העובד | Seniority, job title |
Time worked | ימי ושעות עבודה | Hours according to your records |
Earnings | תשלומים | Rate, additional payments |
Mandatory deductions | ניכויי חובה | Tax, Bituach Leumi |
Other deductions | ניכויים שונים | Your consent |
Employer contributions | הפרשות מעסיק | Pension, severance pay (pitzuim) |
Net payable | שכר נטו | Amount in your account |
Balances | יתרות חופשה ומחלה | Vacation, sick leave |
In the details block, check your start date: seniority, vacation, and the right to payment for holidays and dmei havraa (recuperation pay) are all calculated from it. An error in the date leads to errors in all of these lines.
How to check your hours and rate?
Keep your own records: a photo of the timesheet, notes on your phone, or messages to your shift manager. At the end of the month, compare your hours with the worked time section. For hourly pay, the amount for regular hours equals the number of hours multiplied by the rate. For a monthly salary, look at the job scope (היקף משרה): a full-time position corresponds to a 42-hour week.
Overtime is shown on separate lines. The first two hours beyond the daily norm are paid at 125%, and each subsequent hour at 150%. Work on the weekly rest day is also paid at no less than 150%.
Line on the payslip | What it means |
|---|---|
שעות רגילות | Regular hours |
שעות נוספות 125% | First overtime hours |
שעות נוספות 150% | Subsequent overtime hours |
שעות מנוחה | Rest day |
If all hours are recorded on one line at the regular rate, but you worked long shifts, this is a reason to ask the payroll department a question.
What payments are there besides the base rate?
Most often, the payments section (תשלומים) includes travel reimbursement (החזר נסיעות), vacation pay (חופשה), sick pay (דמי מחלה), holiday pay (חגים), and dmei havraa (הבראה), an annual recuperation payment. Holiday pay is due after three months of work, and dmei havraa after the first year. The employer may pay dmei havraa once a year or in installments, but the line must appear.
Travel reimbursement depends on the actual cost of the commute and is limited by a ceiling that is reviewed periodically. For the current amount, see the Kol Zchut website in the section on travel expense reimbursement. Supplements for seniority, shifts, or hazardous conditions depend on the sector agreement: if you were promised them, they must appear as a separate line.
Which deductions are mandatory?
Mandatory deductions (ניכויי חובה) are income tax (מס הכנסה), National Insurance contributions (ביטוח לאומי), health tax (מס בריאות), and your share of pension contributions. The amount of tax depends on the tax credit points (נקודות זיכוי), which the employer takes into account based on Form 101 (טופס 101). It is filled out when you start work and updated every January.
If Form 101 has not been submitted, tax is withheld at the maximum rate. New immigrants have additional credit points for the first years after aliyah, and they are easy to lose if the immigration date is not indicated. Those who work for two employers need to arrange a tax coordination (תיאום מס), otherwise too much will be withheld from the second salary.
The employer's contributions to the pension fund and severance fund (פיצויים) are shown separately on the payslip. They are not deducted from your salary: this is the employer's money on top of the gross pay.
Which deductions are illegal?
Only what is directly provided for by law, or what you have given written consent for a specific purpose, may be deducted from your salary: for example, a union fee, an advance, or housing specified in the contract within permitted limits. Without this, the following may not be deducted:
fines for lateness, work mistakes, or customer complaints,
a cash shortage or property damage by the employer's decision alone,
payment for housing and meals beyond what is written in the contract,
part of the salary held back "until the end of the season" or "until the end of the contract."
Each deduction must appear on the payslip as a separate line with a name. If a line has a vague name, for example "other" (שונות), you have the right to ask what exactly the money was deducted for.
Why is net pay lower than gross pay, and what should you compare it with?
Gross pay (שכר ברוטו) is everything that was credited to you for the month. Net pay (שכר נטו) is what remains after mandatory and other deductions. The difference between them is the sum of all the deduction lines, so you can verify it with simple addition.
The amount that arrives in your bank account should match the net pay to the shekel. If less arrives, it means part of the money was withheld without a line on the payslip, and that is a violation that is easy to prove: you have both the payslip and the bank statement.
What should you check in your vacation and sick leave balances?
At the bottom of the payslip there are usually balances (יתרות): how many vacation and sick days have been accumulated, accrued for the month, and used. Sick days accrue at 1.5 days for each full month of work, up to a maximum of 90 days. The number of vacation days grows with seniority, and the balance should increase every month.
If the balances are missing from the payslip or have not changed for months, ask the accounting department to show them to you. You will need these figures when you are ill, before taking vacation, and upon dismissal, when unused vacation is paid out in cash.
What should you do if there is an error in the payslip?
First, write to your employer or to the accounting department (הנהלת חשבונות): a written question with a copy of the payslip and your own records of hours usually resolves the matter within a month. Keep the replies and all of your payslips, since you can claim unpaid wages going back several years, and without documents this is difficult.
If the error is not corrected, contact the enforcement department of the Ministry of Labor, the Histadrut, or the labor court. The Kol Zchut website has calculators and detailed explanations of every line of the payslip. If your current employer delays your salary or does not issue a payslip, take a look at verified job openings on Personal City.
Frequently asked questions
Is an employer required to issue a payslip if they pay in cash?
Yes. A payslip is required regardless of the payment method: bank transfer, check, or cash. Cash without a payslip is the main sign of "off the books" work, in which no contributions are made to a pension or National Insurance (Bituach Leumi), and your seniority is not counted. If the employer refuses to issue a payslip, keep any evidence of your work: correspondence, photos of the timesheet, contacts of coworkers. You will need them when applying to the Ministry of Labor or the court.
What should I do if the payslip is in Hebrew and I do not understand it?
The law does not require a payslip to be issued in Russian, but the line names are standard. Take a photo of the payslip and compare it with the table of sections in this article: find the hours worked, earnings, deductions, and net pay. Mark any unclear lines and ask the accounting department about them in writing. You can also ask for help from coworkers who have been in Israel for a long time, or get a free consultation at the Histadrut.
How long should I keep payslips?
Keep all payslips for the entire period of your employment and for several years after you leave. Claims for unpaid wages can be made for up to seven years back, and payslips are the main evidence of what was credited and deducted. It is most convenient to photograph each payslip on the day you receive it and store it in a separate folder on your phone or in the cloud. That way the documents will not be lost when you move or change jobs.
What are tax credit points on a payslip?
Tax credit points (נקודות זיכוי) reduce income tax. Every resident of Israel receives them, and additional points are granted, for example, to women, parents of young children, and new immigrants. The number of points applied is shown on the payslip. If it is lower than what you are entitled to, check whether you submitted Form 101 and whether you indicated your immigration date and your children. Overpaid tax can be refunded through the Tax Authority.
Why are there pension contributions on my payslip if I did not request them?
Pension contributions in Israel are mandatory for most employees. Your share is deducted from your gross pay, while the employer adds their own share and a contribution to the severance fund on top of your salary. This money accumulates in your personal account in the pension fund and is not lost when you change jobs. Check the name of the fund on the payslip and compare it with the annual report that the fund sends you directly.
