Introduction:

An employer can deduct living costs from the worker's salary based on the area of the worker's residence and up to the limit set in the regulations
The employer of a foreign aid worker is obligated to provide appropriate housing for the worker


Employers are permitted to deduct living costs, and accompanying living expenses (electricity, water, municipal taxes) from a foreign worker's salary.

Who is Eligible?

  • All employers of foreign workers in Israel.

Deduction of Living Expenses

Deduction for living expenses when the housing is not owned by the employer

  • The maximum amount that the employer can deduct from the monthly salary of a foreign worker, as reimbursement for appropriate housing, when the housing is not owned by the employer is detailed in this chart:
Living Area Monthly amount in NIS updated for 2019 Monthly amount in NIS updated for 2018 Monthly amount in NIS updated for 2017 Monthly amount in NIS updated for 2016
Jerusalem 418.01 411.56 405.05 399.66
Tel Aviv 475.31 467.98 460.58 454.79
Haifa/Center 316.90 312.01 307.08 303.22
South 281.72 277.37 272.98 269.55
North 259.21 255.21 251.17 248.02

Deduction for living expenses when the housing is owned by the employer

Tip
The residence is considered to be owned by the employer, as long as he has not presented a lease for the apartment in which his workers live and receipts for payment of rent for it.
  • In a case of a foreign worker who lives in an apartment owned by the employer, it is possible to deduct from the worker's salary reimbursement of expenses for housing, up to half of the amount listed in the chart above.
  • If the residence is owned by the employer, the amounts in this chart are the maximum that can be deducted from the worker's salary for housing expenses:
Living Area Monthly amount in NIS updated for 2019 Monthly amount in NIS updated for 2018 Monthly amount in NIS updated for 2017 Monthly amount in NIS updated for 2016
Jerusalem 209 205.78 202.52 199.83
Tel Aviv 237.65 433.99 230.29 227.39
Haifa/Center 158.45 156 153.54 151.61
South 140.86 136.68 136.49 134.77
North 129.60 127.60 125.58 124.01

Deduction of Expenses that Accompany Living Expenses (Electricity, Water, Municipality taxes)

  • In 2019, the employer is entitled to deduct a maximum of 93.37 NIS a month from the salary of a foreign worker who is not working in the nursing field or in the agriculture sector for reimbursement of expenses related to housing (electricity, water and municipal tax).
    • In 2018 the maximum amount was 92.27 NIS per month.
    • In 2017 the maximum amount was 91.99 NIS per month.

Deduction of Expenses that Accompany Living Expenses from the Salary of a Foreign Nursing Care Worker who Lives in His Employer's House

  • In 2019, the employer is entitled to deduct a maximum of 80.23 NIS per month from the salary of a foreign nursing care worker, who lives in the employer's home for reimbursement of expenses relating to housing (electricity, water and municipal tax).
    • In 2018 the maximum amount was 79.28 NIS per month.
    • In 2017 the maximum amount was 79.04 NIS per month.

Deduction of Housing Expenses and Accompanying Housing Costs from the Salary of a Foreign Worker in the Agriculture Field

Deduction of housing expenses from a foreign worker in the agriculture field

  • In 2019, the employer is entitled to deduct a maximum of 235.50 NIS from the salary of a foreign worker in the agriculture field for the reimbursement of housing expenses.
    • In 2018 the maximum amount was 231.87 NIS per month.

Deduction of Accompanying housing costs from the salary of a foreign worker in the agriculture field

  • In 2019, the employer is entitled to deduct a maximum of 304.60 NIS per month from the wages of a foreign worker in the agriculture field, for reimbursement of expenses related housing (electricity, water and municipal tax).
    • In 2018 the maximum amount was 301 NIS per month.
    • In the period from 01.08.2017 to 31.12.2017, the maximum amount was 300.10 NIS per month.

Submitting a Complaint Regarding Violation of Employee Rights

Please Note

Aid Organizations

Assistance in Employing Nursing Care Workers


Government Agencies


Laws and Regulations

Additional Publications


Credits