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Israeli Payroll Calculator

以色列薪资计算器

Instructions

操作说明

Step 1: Gather Employee Information

步骤1：收集员工信息

Collect from user:
  • Gross monthly salary (bruto) in NIS
  • Tax credit points (nekudot zikui): Default 2.25 for male resident, 2.75 for female
  • Pension arrangement: Yes/No, contribution percentages
  • Employment type: Employee (sachir), Freelancer (atzmai)
  • Age: Affects NI rates (under/over 18, retirement age)
向用户收集以下信息：
  • 月度总薪资（bruto）：以NIS（以色列新谢克尔）为单位
  • 税收抵免点数（nekudot zikui）：男性居民默认2.25点，女性默认2.75点
  • 养老金安排：是/否，缴款比例
  • 雇佣类型：雇员（sachir）、自由职业者（atzmai）
  • 年龄：影响国民保险（NI）费率（18岁以下/以上、退休年龄）

Step 2: Calculate Income Tax

步骤2：计算所得税

Apply progressive tax brackets to monthly gross salary:
  1. Calculate annual equivalent: monthly_gross * 12
  2. Apply brackets progressively (see references/tax-brackets.md)
  3. Subtract tax credit value: credit_points * 242 NIS/month
  4. Monthly tax = max(0, calculated_tax - credits)
IMPORTANT: Tax credits cannot create a negative tax (no refund through payroll).
对月度总薪资适用累进税率区间：
  1. 计算年度等效薪资：月度总薪资 × 12
  2. 逐步应用税率区间（详见参考资料/tax-brackets.md）
  3. 减去税收抵免额：抵免点数 × 242 NIS/月
  4. 月度所得税 = max(0, 计算得出的税额 - 抵免额)
重要提示：税收抵免不会产生负税额（薪资流程中不提供退税）。

Step 3: Calculate Bituach Leumi (National Insurance)

步骤3：计算Bituach Leumi（国民保险）

For employees:
  • On first 7,122 NIS: 0.4% NI + 3.1% health = 3.5%
  • On amount 7,123 to 49,030 NIS: 7.0% NI + 5.0% health = 12.0%
  • Maximum insurable salary: 49,030 NIS/month
针对雇员：
  • 薪资前7,122 NIS部分：0.4%国民保险 + 3.1%健康税 = 总计3.5%
  • 薪资7,123至49,030 NIS部分：7.0%国民保险 + 5.0%健康税 = 总计12.0%
  • 最高可投保薪资：49,030 NIS/月

Step 4: Calculate Pension Deductions

步骤4：计算养老金扣除额

If pension applies (mandatory for most employees):
  • Employee: 6% of salary (up to pension ceiling)
  • This amount is deducted from gross but provides tax benefits
若适用养老金（多数雇员为强制要求）：
  • 雇员缴款：薪资的6%（不超过养老金上限）
  • 该金额从总薪资中扣除，但可享受税收优惠

Step 5: Calculate Net Salary (Neto)

步骤5：计算净工资（Neto）

Net = Gross
    - Income Tax
    - Bituach Leumi (employee share)
    - Health Tax (employee share)
    - Pension (employee contribution)
    - Other deductions (union dues, etc.)
净工资 = 总薪资
    - 所得税
    - Bituach Leumi（雇员份额）
    - 健康税（雇员份额）
    - 养老金（雇员缴款）
    - 其他扣除项（工会会费等）

Step 6: Calculate Employer Total Cost (if requested)

步骤6：计算雇主总成本（若用户要求）

Employer Cost = Gross
    + Employer NI (~7.6%)
    + Employer Health (~3.45%)
    + Employer Pension (6.5%)
    + Employer Severance (6%)
    + Vacation accrual
    + Sick leave accrual
雇主总成本 = 总薪资
    + 雇主国民保险（约7.6%）
    + 雇主健康税（约3.45%）
    + 雇主养老金（6.5%）
    + 雇主遣散费（6%）
    + 休假应计额
    + 病假应计额

Step 7: Present Clear Breakdown

步骤7：呈现清晰明细

Present results as a payslip-style table:
ItemAmount (NIS)
Gross SalaryXX,XXX
Income Tax-X,XXX
Bituach Leumi-XXX
Health Tax-XXX
Pension (employee)-X,XXX
Net SalaryXX,XXX
CAVEAT: Always note "This is an estimate. Actual amounts may vary based on specific tax rulings, additional credits, or employer agreements. Consult a certified Israeli accountant (roeh cheshbon) for exact figures."
以工资单样式的表格呈现结果：
项目金额（NIS）
总薪资XX,XXX
所得税-X,XXX
Bituach Leumi-XXX
健康税-XXX
养老金（雇员）-X,XXX
净工资XX,XXX
注意事项：务必标注“此为估算值。实际金额可能因具体税务裁决、额外抵免或雇主协议而有所不同。请咨询以色列注册会计师（roeh cheshbon）获取准确数据。”

Examples

示例

Example 1: Standard Employee

示例1：标准雇员

User says: "Calculate net salary for 20,000 NIS gross, male, no special credits" Result: Detailed breakdown showing approximately 15,800-16,200 NIS net
用户提问：“计算总薪资20,000 NIS的男性雇员净工资，无特殊抵免” 结果：详细明细显示净工资约为15,800-16,200 NIS

Example 2: Employer Cost

示例2：雇主成本

User says: "How much does it cost an employer to pay 15,000 NIS gross?" Result: Total employer cost approximately 19,500-20,000 NIS including all contributions
用户提问：“雇主支付15,000 NIS总薪资的总成本是多少？” 结果：雇主总成本约为19,500-20,000 NIS，包含所有缴款

Example 3: Salary Comparison

示例3：薪资对比

User says: "Compare a 25,000 NIS offer with a 22,000 NIS + car offer" Result: Side-by-side comparison accounting for car tax benefit (shovi rechev)
用户提问：“对比25,000 NIS的薪资offer和22,000 NIS+汽车的offer” 结果：考虑汽车税收优惠（shovi rechev）的并列对比

Bundled Resources

配套资源

Scripts

脚本

  • scripts/calculate_payroll.py
    — Calculates Israeli gross-to-net salary with progressive income tax brackets, Bituach Leumi, health tax, and pension contributions. Supports employee and employer cost views. Run: 
    python scripts/calculate_payroll.py --help
  • scripts/calculate_payroll.py
    — 计算以色列总薪资转净工资，涵盖累进所得税区间、Bituach Leumi、健康税和养老金缴款。支持雇员视角和雇主成本视角。运行方式：
    python scripts/calculate_payroll.py --help

References

参考资料

  • references/tax-brackets.md
    — 2025 Israeli income tax brackets (annual and monthly) with progressive rates from 10% to 50%. Also referenced in Step 2 and Troubleshooting below. Consult when computing income tax or verifying bracket thresholds.
  • references/bituach-leumi-rates.md
    — 2025 Bituach Leumi (National Insurance) and health tax rates for employees and employers, covering both the reduced bracket (up to 7,122 NIS) and full bracket (up to 49,030 NIS). Consult when calculating NI and health deductions in Step 3.
  • references/credit-points.md
    — Israeli tax credit points (nekudot zikui) value and full eligibility table covering base credits, gender, new immigrants, children, single parents, and disability. Consult when determining a taxpayer's total credit points beyond the defaults in Step 1.
  • references/tax-brackets.md
    — 2025年以色列所得税区间（年度和月度），累进税率从10%到50%。步骤2和下方故障排除部分均会参考此文件。计算所得税或验证区间阈值时查阅。
  • references/bituach-leumi-rates.md
    — 2025年针对雇员和雇主的Bituach Leumi（国民保险）及健康税税率，涵盖低额区间（最高7,122 NIS）和全额区间（最高49,030 NIS）。步骤3中计算国民保险和健康税扣除额时查阅。
  • references/credit-points.md
    — 以色列税收抵免点数（nekudot zikui）的价值及完整资格表，涵盖基础抵免、性别、新移民、子女、单亲父母和残疾人士。确定纳税人超出步骤1默认值的总抵免点数时查阅。

Gotchas

注意事项

  • Israeli income tax brackets (madregot mas) change annually. Agents may use outdated 2023 or 2024 brackets. Always verify the current year's brackets from the Tax Authority.
  • Bituach Leumi has two separate rate tiers: a reduced rate on income up to 60% of the average wage, and a normal rate above it. Agents often apply a flat rate, missing this two-tier structure.
  • Israeli payroll includes mandatory pension contributions (6.5% employee, 7.5% employer as of 2025). Agents may omit these or use the older 5.5%/6% rates.
  • Overtime in Israel is calculated differently than in the US: 125% for the first 2 hours, 150% after that (not 1.5x for all overtime). Friday/holiday overtime starts at 150%.
  • The "neku'dot zikui" (tax credit points) system is uniquely Israeli. Each point reduces tax by a fixed NIS amount per month. Agents may not know that women get an extra half-point, and new olim get additional points for 3.5 years.
  • 以色列所得税区间（madregot mas）每年都会变化。Agent可能使用过时的2023或2024年区间。请始终向税务当局核实当前年度的区间。
  • Bituach Leumi有两个独立的费率层级：收入不超过平均工资60%的部分适用低费率，超出部分适用常规费率。Agent常采用统一费率，忽略了这种双层结构。
  • 以色列薪资包含强制养老金缴款（2025年为雇员6.5%，雇主7.5%）。Agent可能遗漏此项或使用旧的5.5%/6%费率。
  • 以色列的加班费计算方式与美国不同：前2小时为125%，之后为150%（并非所有加班费都按1.5倍计算）。周五/节假日加班费从150%开始计算。
  • “neku'dot zikui”（税收抵免点数）制度是以色列特有的。每个点数每月固定减少一定NIS税额。Agent可能不知道女性多获得0.5个点数，新移民（olim）在3.5年内可获得额外点数。

Troubleshooting

故障排除

Error: "Tax brackets may be outdated"

错误：“所得税区间可能已过时”

Cause: Tax brackets update annually (usually January 1) Solution: Verify current brackets at Tax Authority website. Skill uses 2025 brackets -- check references/tax-brackets.md for updates.
原因：所得税区间每年更新（通常为1月1日） 解决方案：在税务当局网站核实当前区间。本Skill使用2025年区间——如需更新请查阅参考资料/tax-brackets.md。

Error: "Credit points don't match"

错误：“抵免点数不匹配”

Cause: Various life circumstances affect credit points Solution: Review full credit point table. Common additions: female (+0.5), new immigrant (up to +3), children, single parent, disabled.
原因：各种生活状况会影响抵免点数 解决方案：查看完整的抵免点数表。常见额外项：女性（+0.5）、新移民（最多+3）、子女、单亲父母、残疾人士。