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Title_of_text

Parallel Tax Law, 5733-1973

Main Region

First Region

Israel
Administration and financing
1973
National
Law, Act

Second Region

Provides that an employer shall, for every one of his employees who is a resident of Israel and for whom he is liable to pay National Insurance contributions, pay a parallel tax at a specified rate of the income of the employee. A self-employed persons shall himself pay the parallel tax. This does not affect the obligation of an employer to pay parallel tax for a former employee entitled to retirement pension. Where an employer is liable to pay parallel tax to a sick-fund for his employees under a collective agreement, contract of employment or any other agreement, the parallel tax he is liable to pay under this Law shall be deducted from such payment.

Entry dates region

    Date of entry into force
    1973-04-01
    --

Monograph region

    Monograph title
    Labour Laws
    Publisher
    State of Israel, Ministry of Labour and Social Affairs, Department of Labour Relations
    Place of publication
    Jerusalem
    Country
    Israel
    Date
    1993-01
    Page range
    pp. 256-262