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The monthly employer reporting deadline for salary income tax and social security withholdings is the 15th of the following month.

There are also additional periodic reports filed several times a year pertaining to the withholding of employees' taxes and social security.

Employers are required to report the following general information regarding their employees:

1. Ìý

   •ÌýÌýÌýÌý total salary and wages paid

2. Ìý

   •ÌýÌýÌýÌý total withholdings on monthly salary and wages, and

3. Ìý

   •ÌýÌýÌýÌý number of employees

Upon the conclusion of an employee's employment, an employer must report to the Israel Tax Authority a summary of all payments made to the employee as a result of the termination, such as severance pay and pension. Since January 2024, such reporting is done electronically through the ITA's website, while the employee receives a link from the ITA's system to log in and decide whether and how much of the severance pay they would like to withdraw. Certain tax exemptions apply to severance payments.

The annual payroll reporting and withholding filing deadline for employers is 30 April and is subject to extensions. Penalties