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Amendment 24 · A guide for employers in Israel

What an Israeli payslip must show under Amendment 24, and how to record attendance

Amendment 24 to Israel’s Wage Protection Law, in force since February 2009, requires every employer to give each employee a detailed payslip by the ninth of the following month, and to keep a running hours register. Without a proper record the 60-hour overtime presumption applies, and each deficient payslip can bring damages of up to NIS 5,000.

By · Published · Last reviewed . Legal rules on this page are quoted with their source. This is general information, not legal advice.

Check it in the calculator How HRAI records hours
Attendance in HRAI: the hours register per employee, with manual entries marked until approved
Leave balances on an employee’s phone: vacation and sick days used and remaining
The hours register and leave balances, two of the payslip’s sources. All figures on this page are ceilings and rates set by law, not a forecast or a promise.

The law

What are the three mechanisms of Amendment 24?

Until 2009 the law required a payslip but did not say what was in it. Amendment No. 24 to the Wage Protection Law (Tikun 24 le'Hok Haganat Ha'Sachar, תיקון 24 לחוק הגנת השכר) added a Schedule listing the details, set a delivery date, and turned recording hours from a recommendation into a duty that is checked.

Payslip contents

A closed list of details that must appear on every payslip, for every employee, every month.

The hours register

A running record of working hours, rest and overtime, by mechanical, digital or electronic means. A manual record needs the employee’s daily signature and a supervisor’s approval.

The cost of an incomplete record

In an overtime claim of up to 60 hours a month, an employer without a proper register must show the hours were not worked (section 26B). Section 26A allows exemplary damages of up to NIS 5,000 per payslip.

The calculator shows that exposure for your headcount and number of months. For a small or mid-sized employer what matters is order: the payslip is only the result. The daily record is what decides whether there is a full picture when someone asks a question about hours, a year or three later.

The payslip

What must an Israeli payslip show?

The details the Schedule to the Wage Protection Law requires on every payslip, by group, with a practical note per group
GroupWhat must appearPractical note
Identification of the partiesEmployee name and ID number, employer name, the employer’s company or ID number, workplace addressA wrong ID number makes the payslip deficient
Seniority and periodStart date, seniority, the period the salary is paid forSeniority counts from day one, not from tenure
Scope of workWorking days and working hours in the period, or the part-time ratio, and vacation and sick days used and remainingNeeds an attendance source, not an estimate
PayRegular pay, overtime pay and the number of overtime hours, vacation, sick and recuperation pay, travel, supplements and pay differencesOvertime must appear separately, and as a number of hours
Deductions and contributionsIncome tax, National Insurance, health tax, provident and study funds, other deductions, and employer pension contributionsA deduction with no name and date cannot be explained
Payment and minimum wageTotals subject to tax and National Insurance, payment method and bank details, and the minimum wage per month and hourFrom April 1, 2026: NIS 6,443.85 a month and NIS 35.40 an hour

Two details surprise many employers the first time: the current minimum wage must appear on the payslip itself, and the number of overtime hours must appear next to the payment for them. A payslip that shows only a total for overtime does not meet the requirement.

Employee fileHours registerPayroll system1Identification of the parties2Seniority and period3Scope of work4Pay5Deductions and contributions6Payment and minimum wageThree of the six groups depend on a running hours register, not on the payroll system
Where each detail on the payslip comes from.

Attendance

What kind of attendance record does the law recognize?

The law does not require a particular time clock. It requires three properties of the record, and each is a question you can ask about your organization.

  1. A running record, made during workA record rebuilt at month end from memory or a reconstructed table is not a running record. Clock-in and clock-out are recorded on the day itself. In HRAI this happens through several clock-in methods: the portal, the mobile app, a WhatsApp message or a terminal (NFC tag, personal code, QR scan or proximity), and every record carries its source.
  2. A distinction between automatic and manual recordsAn employee who forgot to clock in and completes it later, or a manager who corrects a time, creates a manual record. The law allows it, but requires the manual record to be identified as such and approved. A register in which a live record and a manual fix look the same cannot be checked.
  3. Approval by a second personIn practice: nobody approves a record they created. That is the architectural decision at the base of HRAI’s attendance engine, so a manual completion is routed for approval to someone who neither created it nor is the employee, at every permission level, and unapproved hours are not counted in the monthly payroll report.

Digital

Is a digital payslip allowed, and on what conditions?

Written consentThe employee agreed in writing to receive the payslip electronically. Without it, a printed payslip is delivered.
PrintableThe payslip can be printed by the employee.
Seven years backPrinted copies of the last seven years can be obtained.

In a system that runs a digital employee file, that consent is one document in the onboarding kit, kept with a timestamp alongside the other signed documents.

Example

What does one month look like, line by line?

An employee paid NIS 40 an hour, five days a week, 22 working days in the month, with seven overtime hours that were recorded and approved:

Example payslip lines for one month, for an employee paid NIS 40 an hour
Payslip lineCalculationAmount
Regular pay22 days × 8.6 hours × NIS 40NIS 7,568
Overtime at 125%5 hours × NIS 50NIS 250
Overtime at 150%2 hours × NIS 60NIS 120
Number of overtime hoursMust be shown7
Minimum wage for the periodMust be shownNIS 35.40 an hour

Note that the number of overtime hours appears as a line of its own, and that the split between 125% and 150% comes from a daily overtime calculation, not a monthly total.

Before next month

What should an employer check before next month?

  • Every employee signed consent to a digital payslip, or receives a printed one.
  • Every attendance record this month was made on the day itself, and manual completions are marked and were approved by someone else.
  • Overtime appears on the payslip as a number and an amount, split by rate.
  • Vacation and sick balances come from the system, not a side spreadsheet.
  • The minimum wage printed on the payslip is NIS 35.40 an hour and NIS 6,443.85 a month.
  • The import file for the payroll department is built from approved hours, not recorded hours.

The second item is the hardest for an organization running attendance in Excel, and it is exactly where the document kit and onboarding and the attendance engine were built to work together: the record, the approval and the payroll report are steps in the same file. For a foreign company with an Israeli team, the plain-English overview is Amendment 24 explained. To see it on your data: request a demo.

Sources

Official sources for this guide

  1. Wage Protection Law (Amendment No. 24), 5768-2008, Book of Laws 2162, Knesset website (Hebrew)The amendment that added the Schedule of payslip details, the delivery date, the running hours register, and sections 26A and 26B.
  2. Wage Protection Law, 5718-1958 (section 24 and the Schedule), consolidated version, Nevo (Hebrew)Section 24 and the Schedule: the payslip and its details, in the current consolidated version.
  3. Hours of Work and Rest Law, 5711-1951, Nevo (Hebrew)Section 25: the hours-of-work register.

Nevo texts are consolidated versions; the authoritative text is the one published in the official gazette (Reshumot). All sources are in Hebrew. Sources checked on October 24, 2026.

Frequently asked

What people ask before they start

When must the payslip be delivered in Israel?

By the ninth day of the month following the month of work. The payslip for May is delivered by June 9. Late delivery is a breach in itself, even if the salary was paid on time.

Is a digital payslip allowed?

Yes, provided the employee agreed to it in writing, the payslip can be printed, and printed copies of the last seven years can be obtained. Without written consent, a printed payslip is delivered.

What is the 60-hour presumption?

A rule in section 26B of the Wage Protection Law: in a claim for overtime of up to 60 hours a month, an employer that did not keep a proper hours register is the one that must show the employee did not work the hours claimed.

Is a manual attendance record still allowed?

Yes. The law allows a manual record provided it is kept as the work happens, the employee signs it every day and a supervisor approves it. A manual record created at the end of the month is not a running record.

How much are exemplary damages for a deficient payslip?

Up to NIS 5,000 per payslip, under section 26A of the Wage Protection Law, without the need to prove damage. The amount is a ceiling, and the labor court rules according to the circumstances.

Must the minimum wage appear on the payslip?

Yes. The Schedule to the law requires showing the minimum wage per month and per hour for the pay period. From April 1, 2026 the figures are NIS 6,443.85 per month and NIS 35.40 per hour.

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