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ISR-1973-L-36160
Breadcrumb
Title_of_text
Parallel Tax Law, 5733-1973
Main Region
First Region
Country(ies)
Israel
Subjects (Classification)
Administration and financing
Adopted on (Date of text)
1973
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Abstract/Citation
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
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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