Payslip (Tlush Maskoret): How to Read and Find Errors

Essence

The payslip (tlush maskoret) is your primary financial document from your employer, which you are required to receive every month. It details your gross earnings (bruto), what taxes and deductions have been withheld, and the final amount you received in your bank account (neto). The ability to read a tlush is a key skill for protecting your labor rights in Israel.

Who is eligible?

Every salaried employee has the right to receive a payslip.

• All salaried employees (schirim), including those who work full-time, part-time, or on an hourly basis.
• The employer is obligated to provide the payslip no later than the 9th day of the month following the reporting month.

Who is NOT eligible:

• Independent contractors (atzma'im), who operate as a self-employed business and issue tax invoices (heshbonit mas) to the employer.

Your Rights

The law obligates the employer to provide an accurate and detailed payslip. Your main rights are:

• Right to timely receipt: To receive the tlush every month by the 9th.
• Right to complete information: The tlush must reflect all salary components, hours worked, all deductions, and accruals.
• Right to error correction: If you discover an error, the employer is obligated to correct it and compensate for any shortfall.

Payslip Structure

Step-by-Step Guide

To check your payslip, follow this algorithm:

1. Verify personal details: Ensure that your name, Teudat Zehut number, address, marital status, and bank details are correct. Errors here can lead to incorrect tax calculations.
2. Check your earnings (Bruto): Find the earnings section (Tashlumim). Compare the number of hours worked (Sha'ot), including overtime (Sha'ot Nosafot), with your personal records (timesheet). Ensure that the hourly rate (Ta'arif le-Sha'a) matches your employment contract.
3. Analyze deductions (Nikuim):
   • Mandatory (Nikuim Hova): Mas Hachnasa (income tax), Bituach Leumi (social security), Mas Briut (health tax).
   • Other (Nikuim Reshut): Check deductions for the pension fund (Keren Pensia / Kupat Gemel) and advanced training fund (Keren Hishtalmut), if you have one. Ensure that both you and your employer are contributing the correct percentages.
4. Check accruals: Find the table with accrued vacation days (Yamei Chufsha) and sick days (Yamei Machala). Ensure they are accrued monthly and that the balance (Yitra) is correct.
5. Verify the final amount (Neto): Find the line Neto le-Tashlum or Sach ha-Kol le-Tashlum. This is the amount that should be deposited into your account. Compare it with the deposit in your bank statement.

Document Checklist

For a complete verification, you will need your "financial arsenal":

• Payslip (Tlush maskoret) for the month being checked.
• Your employment contract (Hoze Avoda) to verify the rate and terms.
• Your personal time tracking sheet (Duach sha'ot).
• Bank statement to verify the final transfer amount.

Pitfalls

• Check your tlush every month, not just once a year. Errors found immediately are much easier to correct.
• Always save all your payslips. They are legal documents and may be required for obtaining a mortgage, benefits from Bituach Leumi, or for calculating severance pay (pitzuim) upon termination.
• If you find an error, act in writing. First, contact the accountant or HR department. If a verbal request does not resolve the issue, send an official email detailing the error. This will serve as your proof.
• Pay attention to the nekudot zikui (tax credit points) section. Ensure you have been credited with all applicable benefits (for children, for new immigrant status, etc.).

Contacts and Links

If you discover an error and the employer refuses to correct it, your first step should be to contact them in writing.

In the event of an unresolved dispute, you have the right to file a complaint with the Labor Law Enforcement Administration at the Ministry of Labor. Look for current contact information and the complaint form on the agency's official website.

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