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Israeli payroll compliance · Amendment 24 (Tikun 24) · Calculator

Amendment 24 explained: Israeli payslips, the hours record, and what a lawful register covers

Amendment 24 to Israel's Wage Protection Law, in force since February 2009, requires every employer to give a detailed payslip by the ninth of the following month and to keep an ongoing record of hours worked. Without a lawful record, the employer carries the 60-hour overtime presumption and faces damages of up to NIS 5,000 per incomplete payslip.

Try the calculator How we calculated

Last reviewed · All amounts are ceilings and rates set by law, not a forecast or a promise. This page is not legal advice.

For companies new to Israel

What is Amendment 24, in one paragraph?

In short

Amendment 24 (Hebrew: Tikun 24) to the Wage Protection Law, 5718-1958, is the 2008 amendment that lists what every Israeli payslip must contain, sets the payslip deadline (the ninth of the following month), and turns the hours-of-work register from a recommendation into a duty that is checked. It applies to every employer of employees in Israel.

If you run an Israeli team from abroad, this is the rule most often missing from global payroll checklists. Its Hebrew name is תיקון 24 לחוק הגנת השכר; you will also see it written as Tikun 24 le-Hok Haganat Ha-Sachar. The register itself is defined in the Hours of Work and Rest Law, 5711-1951 (Hok Shaot Avoda u'Menucha, חוק שעות עבודה ומנוחה), which the amendment changed at the same time.

  1. Since February 2009 Amendment 24 in force Payslip contents, the payslip deadline and the ongoing hours register.
  2. Every working day Ongoing hours record Entry and exit recorded on the day itself; manual entries signed and approved.
  3. Month end Hours approved and locked Only approved hours are counted for payroll.
  4. By the 9th Payslip delivered The payslip for May is given by June 9. Late delivery is a breach in itself.
The cycle the law sets, month after month

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 24 added a schedule listing the details, set a delivery date, and turned the hours register 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.

Hours-of-work register

An ongoing record of working hours, rest and overtime, kept by mechanical, digital or electronic means. A manual record needs the employee's daily signature and approval by the person in charge.

The price of a missing record

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

What matters to a small or mid-sized employer 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.

Calculator

How much does a lawful hours register cover in your company?

Three sliders, and you see the scope a lawful register covers for you, according to the ceilings the law sets. The full calculation is below.

What a lawful hours register covers · statutory ceilings, not legal advice

Hourly minimum wage under the Minimum Wage Law, from April 1, 2026: NIS 35.40

The law allows a look back of up to 7 years; the slider stops at 36 months

— Payslips the record covers: section 26A sets exemplary damages of up to NIS 5,000 per payslip not issued lawfully
— Overtime the record settles in advance: 60 hours a month, at the 125% rate

300 payslips in scope ·

Alongside these: under the law to increase the enforcement of labor laws, up to half of the monetary sanction is imposed personally on an officer. That number is not in the calculator, because it depends on the breach. All amounts are statutory ceilings.

Transparency

How did we calculate, exactly?

A calculator without a methodology is a gimmick. Here is the calculation, in full:

The calculator formulas
What is calculatedThe formulaSource in the law
Payslips in scopeEmployees × monthsEach payslip is examined separately for section 26A
Exemplary damages ceilingPayslips × NIS 5,000Section 26A of the Wage Protection Law
Overtime in scopeEmployees × months × 60 hours × hourly wage × 125%Amendment 24 (the 60-hour presumption) + Hours of Work and Rest Law (the rate)

Every simplification here is deliberately conservative: the rate in the formula is 125% only, although beyond two hours a day the law sets 150%; there is no linkage and interest, no legal costs, and none of the administrative sanctions of the enforcement law. Actual exposure in a specific case can be much lower, because the labor court rules on the circumstances, and the calculator does not try to guess it. It answers one question only: what scope the law defines, and a lawful register covers.

Worked 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 of 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 in 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 calculation of overtime, not a monthly total. From April 1, 2026 the minimum wage the payslip shows is NIS 6,443.85 a month and NIS 35.40 an hour.

In practice

What does a lawful register look like inside HRAI?

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 own organization.

Live punchPortal · app · WhatsApp ·terminalMarked: live ormanualManual: secondapproverApproved hours onlyLocked monthTo the payroll department
Live punchPortal · app · WhatsApp · terminalMarked: live or manualManual: second approverApproved hours onlyLocked monthTo the payroll department
Ongoing, distinguishable, approved by someone else

The system

How does HRAI keep the hours record?

01 · Ongoing

Recorded live, and marked as live

Clock in from the portal, the mobile app, WhatsApp or a terminal (tag, personal code, scan or proximity). Every entry carries its source, so a live record and a manual completion are always distinguishable.

  • Entry and exit recorded on the day itself
  • Each entry carries the method it came from
  • A record rebuilt at month end from memory is not an ongoing record, and the system shows the difference
HR attendance screen: who is in now, and manual entries not yet approved
02 · Second approver

Nobody approves an entry they created

A late entry is routed for approval by someone who is neither its creator nor the employee, at any permission level. Hours not yet approved are not counted in the monthly payroll report.

  • Manual completions are marked, with who entered them and when
  • Approval by a different person, always
  • Approved hours are the ones that reach the payroll department
Also: each punch is recorded with a confidence score and in a verified hash chain, the difference between a file archive and a living employee file.
Approvals center: manual attendance entries waiting for a second approver

Attendance and clock-in verification

How each punch is scored and verified, and how manual entries are approved.

Read more →

Mobile time clock

Portal, WhatsApp, NFC and QR clock-in, with location only where a site requires it.

Read more →

The document record

Every punch and approval kept in a verified record, still there years later.

Read more →

For foreign employers

What changes for a company abroad with employees in Israel?

The duties sit with the employer of the people working in Israel. In practice, three questions decide whether your Israeli payroll is in order:

Who is the employer?Your Israeli entity, or the local provider that employs your team. That employer gives the payslip and keeps the hours register.
Where do the hours come from?A payslip line for hours worked and overtime needs an ongoing source, not an estimate typed in at month end.
Who approves corrections?A manual correction must be identifiable and approved, and not by the person who made it.

If you want someone to run this for you, see outsourced HR in Israel. For the full list of payslip details, see what an Israeli payslip must show. Questions about your specific structure belong with Israeli employment counsel.

Sources

Official sources for this page

  1. Wage Protection Law (Amendment No. 24), 5768-2008, Book of Laws 2162, Knesset website (Hebrew)
  2. Wage Protection Law, 5718-1958 (section 24 and the Schedule), consolidated version, Nevo (Hebrew)
  3. Wage Protection Law, 5718-1958, Nevo (Hebrew)
  4. Hours of Work and Rest Law, 5711-1951, Nevo (Hebrew)

Sources checked on . The calculator and the explanations show statutory ceilings and general rules. They are not legal advice.

Frequently asked

What people ask before they start

What is Amendment 24 to the Wage Protection Law?

Amendment 24 (in Hebrew, Tikun 24), in force since February 2009, requires every employer in Israel to give each employee a detailed payslip by the ninth day of the following month and to keep an hours-of-work register recorded on an ongoing basis. It defines what a lawful register is, and it attaches consequences to a missing record and to a missing or incomplete payslip.

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 lawful hours register is the one who has to show that the employee did not work the hours claimed. A lawful, ongoing record closes that question before it is asked.

What are exemplary damages for a payslip?

Under section 26A of the Wage Protection Law, the labor court may award exemplary damages of up to NIS 5,000 for each payslip that was not given or was given incomplete, without the employee having to prove harm. The amount is a ceiling, and the court rules according to the circumstances.

Does Amendment 24 apply to a foreign company with employees in Israel?

Amendment 24 applies to every employer in Israel. If your Israeli employees are employed by your Israeli entity or by a local provider, that employer is the one who gives the payslip and keeps the hours register. How this applies to your exact structure is a question for Israeli employment counsel.

Is a manual attendance record still allowed?

Yes. The law allows a manual record provided it is ongoing, the employee signs it daily and a person the employer appointed approves it. A manual record created at the end of the month is not an ongoing record. In practice, a paper sheet works only if it is filled in and signed every day, which is the part that usually slips.

Is this calculator legal advice?

No. The calculator shows ceilings that the law sets, based on three numbers you choose, and is not a substitute for legal advice. The full methodology, including the simplifications we chose, is set out on this page. Actual exposure in a specific case depends on the circumstances and is decided by the labor court.

How does a company reach a lawful register?

Attendance recorded live, a distinction between a live record and a manual completion, and approval by a second person for every entry made afterwards. That is what Amendment 24 calls for, and it is the architecture of the HRAI attendance engine: approved hours are the ones counted in the payroll report, and every manual completion goes to someone who is neither its creator nor the employee.

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