Olim Tools / Reading a payslip
Reading an Israeli payslip
A tlush (תלוש שכר) is dense and entirely in Hebrew. Here is each common line, what it means, and the 2026 rate behind it.
- שכר יסודSchar yesod
- Base salary before anything is added or deducted.
- שעות נוספותSha'ot nosafot
- Overtime: 125% of the hourly rate for the first two extra hours in a day, 150% from the third.Yaakov Shnitman, labor lawyer: "How Are Overtime Hours Paid?" (Hours of Work and Rest Law) (opens in a new tab) · checked 2026-10-04
- הבראהHavra'a
- Convalescence pay: a yearly amount per day of entitlement, often paid in summer.
- נסיעותNesi'ot
- Travel allowance for getting to and from work.
- מס הכנסהMas hachnasa
- Income tax, after your credit points.Israel Tax Authority: 2026 income tax brackets (opens in a new tab) · checked 2026-10-01
- ביטוח לאומיBituach Leumi
- National insurance: 1.04% up to ₪7,703 a month, 7% above, up to ₪51,910.Bituach Leumi: 2026 employee rates and thresholds (opens in a new tab) · checked 2026-10-01
- מס בריאותMas briut
- Health tax: 3.23% then 5.17%, same thresholds.Bituach Leumi: 2026 employee rates (health tax) (opens in a new tab) · checked 2026-10-01
- פנסיהPensia
- Your pension contribution, at least 6%; the employer adds at least 6.5% plus 6% severance.Ministry of Labor: mandatory pension (opens in a new tab) · checked 2026-10-01
- קרן השתלמותKeren hishtalmut
- Study fund: typically you 2.5%, employer 7.5%, tax-free on salary up to ₪15,712 a month.Tax Authority: 2026 monthly deductions booklet (study fund ceiling) (opens in a new tab) · checked 2026-10-01
- נקודות זיכויNekudot zikui
- Credit points; each worth ₪242 off tax per month.Tax Authority: 2026 monthly deductions booklet (credit points) (opens in a new tab) · checked 2026-10-01
- שווי רכבShovi rechev
- Taxable value of a company car, added to your income for tax.
- נטו לתשלוםNeto letashlum
- What lands in your bank.
Three checks when the payslip arrives
- Credit points. Count the nekudot zikui line against what you're owed. See credit points for olim.
- Pension and study fund. Check the percentages match your contract.
- The net. Put your gross into the net salary calculator and compare. A big gap is worth asking payroll about.
Estimates, not tax advice. Lines without a source link are descriptions, not figures.
