The payslip: what must appear on it and how to read it

Service page: Payslip review by a lawyer and CPA.

Why is a payslip a legal document?

A payslip is not just a record. It is a document that binds the employer as to what is stated in it. For some components, it also creates a presumption (section 26B(c) of the Wage Protection Law). Suppose no payslip was given, or it did not include overtime pay, pay for work on the weekly rest day, vacation pay, recuperation pay (dmei havra’a) or travel expenses reimbursement. Then the wage paid is presumed to be a regular wage that does not include them, unless the employer proved otherwise.

The Wage Protection Law requires the payslip to be given no later than the “determining day” (sections 1 and 24(c)). That is the ninth day after the date the wage is due. A payslip given after that date is a breach, and even an offense (section 25B(a)(1)). The Labor Court may find that the employer knowingly did not give a payslip on time, or gave one with wage details missing. Then it may award the employee exemplary damages, which do not depend on harm. The ceiling is NIS 5,000 per payslip. This amount is updated according to the CPI on 1 January each year. For special reasons that it records, the court may award a different amount. A breach in at least two months within 24 months creates a presumption that it was committed knowingly (section 26A(b)).

What must appear on the payslip

The Schedule to the Wage Protection Law (section 24(b)) sets an exact list of details that must appear. They include the employee’s name and ID number, and the employer’s name, ID or company number and business address. They include the start date of employment and seniority, and the job scope or the basis of the wage. They include the pay period, the working days and working hours actually worked, and the vacation and sick days used and their balances. They include the regular wage and additional payments (overtime, recuperation pay and more). They include the deductions (income tax, National Insurance (Bituach Leumi), health insurance, provident fund) and the employer’s contributions to social benefits. And they include the gross amount, the net amount to be paid, and the updated minimum wage.

A missing field is a breach of the law. A wrong field is evidence against the employer.

What does a payslip with all the mandatory details look like? An example with explanations

The payslip below is entirely made up and is for illustration only. Each of the nine items in the Schedule to the Wage Protection Law is marked on it with a number. Below it, we explain what the law requires for each item.

1. Item 1: the employee’s surname, first name and ID number. The employer’s name, its ID number or company number, and the address of the workplace or the business.
2. Item 2: the start date of employment, and the accumulated seniority with the employer or at the workplace, whichever is higher.
3. Item 3: for a monthly-salaried employee, the job scope. For an hourly or daily-paid employee, the basis on which the wage is paid. For an employee whose wage is set by a grading in a collective agreement, also the grading and the grade.
4. Item 4: the period for which the wage was paid, and the working days and working hours at the workplace in that period. The working days and working hours the employee actually worked. The vacation days given and the balance. The sick days used and the accumulated sick leave balance. There is no duty to state the balance when the employer insures the employee with sick pay insurance under section 8 of the Sick Pay Law.
5. Item 5: the value of a regular working hour, and the regular wage. Every additional payment, with its type, the number of units (when it is paid by units) and its amount, for example overtime pay. The total wage subject to income tax and to National Insurance contributions, for the month and cumulatively for the tax year. And the total wage taken into account for pension or social rights, by type of right.
6. Item 6: the deduction of income tax, National Insurance contributions and health insurance contributions. The deduction for a provident fund, by fund and amount. Every other deduction by type and amount, and the total of all deductions.
7. Item 7: the employer’s payments for social benefits that are not paid to the employee directly and are not deducted from their wage. These include the employer’s contributions to a provident fund.
8. Item 8: the total amount (gross), the actual amount (net) and the method of payment. When the wage is transferred to an account, the body that manages it and the account number.
9. Item 9: the minimum wage per month and per hour, as updated for the pay period. For an employee under 18, the minimum wage for their age. In the example, the hourly wage is shown on the basis of 182 hours; see Minimum wage in Israel.

How to check the numbers in the example: the value of a regular hour is 9,100 ÷ 182 = 50.00 (section 2.8 of the Extension Order on Shortening the Work Week (צו ההרחבה בדבר קיצור שבוע העבודה)). Overtime is 8 × 62.50 + 2 × 75.00 = 650.00, that is, 125% and 150% of 50.00 (section 16(a) of the Hours of Work and Rest Law, 5711-1951 (חוק שעות עבודה ומנוחה, התשי״א-1951)). Gross is 9,100.00 + 650.00 = 9,750.00. Net is 9,750.00 − 1,446.00 = 8,304.00. In the example, the wage for pension is the salary without the overtime pay. From it, 6% is deducted from the employee. The employer pays 6.5% benefits contributions and 6% severance contributions (section 3 of the 2016 extension order; see Mandatory pension contributions). We did not calculate the income tax, National Insurance (Bituach Leumi) and health insurance amounts: they are made up.

How do you read a payslip, and what should you check in it?

Every employee should make three basic checks. First, check that the total income tax deductions match your gross wage. You can calculate this with the Israel Tax Authority’s calculator. Second, check that the pension contributions (employer + employee) are calculated on the correct wage. Third, compare the working hours recorded on the payslip with your own attendance records. This is what a payslip review by a lawyer and CPA looks like.

What are “wage differences” on the payslip?

A wage differences line is a payment for an earlier period, for example a raise agreed retroactively. When the payslip includes a payment for a period other than the one it covers, it must state the period for which it was paid (item 5 of the Schedule to the Wage Protection Law). A wage increase for a past period may have been agreed, with no date set for paying the differences. Then they are paid on the next wage payment date (section 14(a) of the Law). At the employer’s request, the Regional Labor Court may set a different date or payment in installments. Unpaid wages can be claimed going back up to seven years (section 5(1) of the Prescription Law, 5718-1958 (חוק ההתיישנות, התשי״ח-1958)). But compensation for late payment of wages is time-barred sooner (section 17A of the Wage Protection Law).

What do you do when there is a mistake or something missing on the payslip?

A practical checklist

1. Write to the employer, ask for an explanation and a correction, and keep a copy.
2. If you did not get a satisfactory answer, you can file a complaint with the Labor Law Enforcement Administration at the Ministry of Labor (מינהל הסדרה ואכיפת חוקי עבודה).
3. If you lost money, file a claim in the Regional Labor Court. You do not need a lawyer. A claim of up to NIS 40,700 (as of 1 January 2026) is heard in an expedited proceeding. This is under section 31 of the Labor Court Law, 5729-1969 (חוק בית הדין לעבודה, התשכ״ט-1969).

The employer doesn’t give a payslip: what do you do?

An employer must keep a wage ledger and give every employee a written payslip (sections 1 and 24). It must include the details in the Schedule to the Wage Protection Law. The deadline is the determining day: the ninth day after the date the wage is due. An employer that does not give a payslip by that date commits an offense (section 25B(a)(1)). The Labor Court may award exemplary damages of up to NIS 5,000, linked to the CPI, for each payslip that was knowingly not given (section 26A(b)). And the Ministry of Labor may impose a monetary sanction. In 2026 it is NIS 24,060 (Part B of the Second Schedule to the Increased Enforcement of Labor Laws Law, 5772-2011 (חוק להגברת האכיפה של דיני העבודה, התשע״ב-2011)).

As a rule, the duty does not apply to an individual who employs an employee outside the framework of their business or profession (section 24(d)).

Amendment No. 24 to the Wage Protection Law, 5768-2008 (Sefer HaHukim 5768, p. 612) added more than exemplary damages. It added two presumptions that help an employee who did not receive a payslip:

• A presumption about the wage: this applies to a claim for overtime pay, pay for work on the weekly rest day, vacation pay, payment in lieu of vacation or payment for unused leave (vacation redemption). It also applies to recuperation pay or travel expenses reimbursement. The employer may not have given a payslip, or gave one that did not include these components. Then the wage paid is presumed to be a regular wage that does not include them, unless the employer proved otherwise (section 26B(c)).
• A presumption about “knowingly”: a breach in at least two months within 24 months creates a presumption that the employer acted knowingly. The employer can rebut it by proving otherwise (section 26A(b)(2)). Exemplary damages are not awarded in a class action (section 26A(b)(4)).

What to do in practice:

1. Demand in writing that the employer give you the payslips that were not given, and keep a copy of the demand.
2. Keep every document that shows what was paid and when, for example bank statements and messages.
3. You can file a complaint with the Ministry of Labor (the link is in the sources further down the page).
4. If the wage was not paid, or was underpaid: a claim in the Regional Labor Court. The steps: Wage claim against an employer. And if you have payslips and want a lawyer and CPA to check them: Payslip review.

The balance of vacation days is one of the details the payslip must include (item 4(5) of the Schedule). You can calculate payment for the balance at the end of employment with the calculator for payment for unused leave (vacation redemption).