Pay employees national insurance and health insurance payments - Form 102
Use this service to report and pay national insurance payments and health insurance payments for employees with Israeli residency status.
Who can use the service
Employers can use this service to report and pay national insurance payments and health insurance payments for their employees with Israeli Residency status.
What do you need
ID number
Birth certificate
Confirmation of payment
The Service is free of charge
When should you make the payments
You must make the payments and report on the 15th of every month. If you are late you will incur fines and added interest.
Notes
Employers can also make reports using the online salaries program or using the Customer Representation System.
You can’t load old payment vouchers whose first report date is over 4 years ago.
This service and forms are provided in Hebrew. In order to assure successful use of the service, seeking assistance from a Hebrew speaker is recommended.
How to use the service
Click on the green button at the top of the page. You will enter the National Insurance Institute reports and payments system.
For new payments click the green button on the bottom of the page. To continue making a previous payment that you have saved, click the blue button on the bottom of the page.
Complete the form and submit it online.
You can submit the 102 form for making employee national insurance payments and reports in one the following ways:
Online
Fill in the 102 form on the online payment site, for employees or pensioners, and pay by credit card or bank transfer. There are three options available:
Make a report and pay
Make a report without paying
Make a payment without a report
Office
You can submit the 102 form at the National Insurance office (NII) payments department where the account is held, or put it in the service box at the same office. You can only submit the report - you can't pay at the NII office.
You can make payments on the NII payments website or at your bank, together with the 102 form
- You must attach the appropriate forms for pensioners, employees in professional training and employees on unpaid leave of absence.
- You must mark Code 12 on the form (payment only).
Please note, if there is any difference or conflict between the information on this page and the law, the provisions of the law will apply.
National Insurance Institute
National information center
Operating hours
Sunday to Thursday, from 8am to 5pm
The 24 hour automated call service can be accessed with your ID number and personal access code.