Form 106: what it is, when the employer must give it, and what to check

Service page: Payslip review by a lawyer and CPA.

What is Form 106?

Regulation 13(a) of the Income Tax (Deduction from Salary and Wages) Regulations applies to an employer who paid a salary to an employee, “whether or not it deducted tax from it”. That employer shall give the employee a certificate on Form 0106 “for all the salary it paid them and the tax it deducted from it”. This is the certificate known as “Form 106”. The Director of the Israel Tax Authority sets the forms (regulation 14(a)). The form published on the Tax Authority website is updated to January 2026.

A daily employee gets a certificate on Form 114 from the employer. A daily employee is someone who receives wages from one employer for work of fewer than 18 days a month and not less than eight hours a week. If the employer keeps an employee card (Form 0101) for them, it gives a certificate on Form 0106 (regulations 1 and 13(b)).

By when must the employer give Form 106?

Regulation 13(a) sets the deadline. The certificate shall be given “no later than 31 March of each year for the previous tax year in which a salary was paid to the employee, or on the day on which the employee ceased to be employed by the employer, as the case may be”. That is:

• An employee who continues working: by 31 March, for the previous tax year.
• An employee who stopped working: on the day they ceased to be employed by the employer.

Another rule affects the content. A salary paid between 1 and 13 January for previous tax years is included in the form as a payment made in the previous tax year (regulation 13(c)). So a December salary paid on 9 January is included in the form for the year that has ended.

What appears on Form 106?

The official form has several parts. A number appears next to most lines. The explanatory notes on the form explain the numbers. They “indicate the field or item in the annual return and will help the employee when filing the annual return”. The main parts:

• Details and months of work: the tax year, the employer’s details and its deductions file number, and the employee’s details. The months in which the employee worked are marked.
• Part A, payments: the salary and payments taxable at regular tax rates (field 172/158). According to the explanatory notes, this also includes overtime, a 13th salary, bonuses, recuperation pay and the value of the use of a car, among other things. This part also shows the salary for which money was deposited in a study fund (keren hishtalmut) and in a pension provident fund. It shows the employer’s contributions, “insured income”, retirement grants and exempt payments.
• Part B, deductions: the income tax deducted (field 042), and the deposits deducted from the salary to a pension provident fund as a “salaried member” (field 086/045). It also shows the National Insurance contributions and health tax deducted, and donations to public institutions.
• Part C, credits: the number of tax credit points given.

The official form states that it is not intended for an employer that prepares salary and deduction calculations in a computerized system. So the form you get from such an employer may look different from the official form.

How do you check Form 106 against your payslips?

The Wage Protection Law, 5718-1958 requires the employer to give every employee a written payslip (section 24(a)). The payslip must include the details listed in the Schedule to the Law (section 24(b)). Some of these details correspond to the figures that Form 106 sums up for the whole year, so you can cross-check them:

A gap between the numbers is not necessarily a mistake. It can come, for example, from a payment included in the previous year under regulation 13(c). A gap with no explanation is a reason to ask the employer for a breakdown. Compare the number of tax credit points on the form with the details you gave the employer on the employee card (Form 0101). The employee fills it in within a week of the day they started working, or on the day they first received a salary if that is earlier. They fill it in again every 1 January. They must notify the employer of any change in the details within a week (regulation 2(a) and (d)).

And what the form does not show: it confirms what was paid and what was deducted, not whether the wages themselves were paid lawfully. That is checked on the payslips themselves, for example the overtime and the pension contributions. See Payslip review by a lawyer and CPA.

The employer did not give you Form 106. What do you do?

The first step is to ask the employer for the form in writing. Mention the duty in regulation 13(a): no later than 31 March for the previous year, or on the day the job ended. It is worth keeping the request and the reply.

In the meantime, the payslips themselves include some of the figures. The Schedule to the Wage Protection Law requires every payslip to show two cumulative amounts for the tax year (items 5(4) and 6(1)). One is the wages and payments subject to income tax. The other is the income tax deduction. Did you not get payslips either? That is already a question of employment law. See Payslip: what must appear on it and how to read it.

Why is Form 106 important when you ask for a tax refund?

The form brings together the salary and tax figures for the year, and its field numbers refer to the fields in the annual return. A person who paid too much tax, by deduction or in another way, is entitled to a refund on two conditions (section 160(a) of the Income Tax Ordinance). They proved it to the satisfaction of the assessing officer (פקיד השומה). And the return for that year was filed no later than the end of six years after it.

A person who worked for several employers in the same year should get a certificate from each employer that paid them a salary (regulation 13(a)). Some employees receive a salary for additional work. They must declare to one of the employers that they receive a salary for work of more than five hours in another place (regulation 2(b)). The assessing officer may direct that the tax deduction be reduced or increased (regulation 10). This applies if an excess or a shortfall in tax payment has arisen, or may arise. It includes cases where several employers pay a salary. Whether you need to file a return, and how the tax is calculated, depends on each person’s figures; this guide does not go into that.

Frequently asked questions

By when must the employer give Form 106?

No later than 31 March for the previous tax year. Or on the day the employee ceased to be employed by the employer, as the case may be. This is under regulation 13(a) of the Income Tax (Deduction from Salary and Wages) Regulations, 5753-1993.

I left my job in the middle of the year. When will I get Form 106?

Under regulation 13(a), the certificate shall be given on the day the employee ceased to be employed by the employer. The certificate covers all the salary paid to the employee and the tax deducted from it.

The salary on Form 106 doesn't match the total on my payslips. Why?

One possible reason is a special rule. A salary paid between 1 and 13 January for previous tax years is included in the form as a payment made in the previous tax year (regulation 13(c)). Compare the amount on the form with the cumulative amount in the tax year of the wages subject to income tax. The employer must show this amount on the payslip (item 5(4) of the Schedule to the Wage Protection Law). A gap with no explanation is a reason to ask the employer for a breakdown.

My employer didn't give me Form 106. What can I do?

Ask the employer for it in writing and mention the duty in regulation 13(a). In the meantime, you can use the payslips. The Schedule to the Wage Protection Law requires them to show two cumulative amounts for the tax year: the wages subject to income tax, and the income tax deduction (items 5(4) and 6(1)).

Until when can you ask for a tax refund for a previous year?

Under section 160(a) of the Income Tax Ordinance, a person who paid too much tax is entitled to a refund on two conditions. They proved it to the satisfaction of the assessing officer. And the return for that year was filed no later than the end of six years after it.

What is the difference between Form 106 and Form 101?

Form 101 is the employee card. You fill it in when you start work and every year. In it, you give the employer the details that affect the deduction, such as tax credit points and additional work (regulation 2 of the Income Tax (Deduction from Salary and Wages) Regulations). Form 106 is the certificate the employer gives you after the year, for the salary it paid and the tax it deducted (regulation 13(a)).

I worked at two jobs in the same year. Do I need two forms?

Yes. Every employer that paid you a salary must give its own certificate (regulation 13(a)). A person who receives a salary for additional work must declare this to one of the employers (regulation 2(b)). Did you work in several places in the same year? Then add up all the forms and check whether too much tax was deducted.