Are Israeli employers required to give employees a payslip?
Section 24 of the Wage Protection Law 5718-1958, together with the Wage Protection (Payslip) Regulations 5767-2006, prescribes in detail the mandatory contents of every payslip. The payslip must identify the employer and employee (including identity numbers), specify the employment period to which the payment relates, break down all wage components individually, list every deduction with its statutory or contractual basis, state the number of hours worked and any overtime, and show the cumulative pension and social insurance contributions made on the employee's behalf. Digital payslips delivered by email or through a payroll portal satisfy the requirement, provided the employee has consented to electronic delivery. An employer who pays wages without issuing a payslip at the same time commits a criminal offence punishable by a fine.
The evidentiary weight of a missing or defective payslip is significant in Israeli Labour Court (Beit Din LaAvoda) proceedings. Where an employer cannot produce payslips covering the relevant period, the court will ordinarily accept the employee's evidence on hours worked and wages actually paid, shifting the burden of disproof to the employer. This rule has particular importance for foreign nationals employed in Israel who may be unfamiliar with local entitlements — a complete record of payslips is the primary tool for verifying that statutory minimums (minimum wage, overtime premiums, travel allowance, pension contributions) have actually been paid. Employees are entitled to request copies of past payslips from their employer, and refusal to provide them can itself be treated as a breach of the employment contract.
- Governing law: Section 24, Wage Protection Law 5718-1958; Wage Protection (Payslip) Regulations 5767-2006
- Competent authority: Ministry of Labour (Misrad HaAvoda) — labour inspectors can audit payslip compliance; enforcement actions brought in the Regional Labour Court
- Timing: payslip must be issued simultaneously with the wage payment — not days later
- Electronic delivery: permitted with employee's prior written consent; the employer must retain a delivery confirmation for 7 years
- Retention obligation: employers must keep payslip records for 7 years after the end of the relevant calendar year
From the full guide: Employee Rights in Israel: A Guide for Foreign Nationals
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