The Foreign Workers Act 1991(the "Foreign Workers Law" hereinafter) regulates the rights and obligations of foreign workers in Israel, including the foreign workers’ employment conditions and the procedures of obtaining an employment permit for foreign workers from the Ministry of Economy.

      《外籍工人法-1991》（以下简称《外籍工人法》）对在以色列工作的外籍工人的权利和义务进行了规定，包括雇佣条件和从经济部申领外籍工人雇佣许可的程序。

It should be emphasized that foreign workers employed by an Israeli employer are entitled to all the rights and benefits provided to local Israeli employees under the Israeli employment legislation, including, inter alia, severance payment, advanced notice before termination, annual leave, sick leave, holiday allowance, recuperation payment, travelling allowances, social insurance allocation etc. In addition, foreign workers are entitled to enjoy the terms of collective agreements or extension orders if such exists at their work place.

       受雇于以色列雇主的外籍工人在以色列雇佣法律下有权享有以色列当地雇员的权利和福利，包括遣散费、解除雇佣关系前提前通知、年假、病假、节日补助、休养补助、通勤补助、社会保险缴纳等等。除此以外，如果外籍工人的工作单位加入了集体协议或延伸命令，那么外籍工人也能享有集体协议或延伸命令条款下的福利。

In addition, foreign workers are entitled to special protective benefits for foreign workers such as the right to receive a written employment agreement in a language understood by the foreign worker, private medical insurance and suitable residential accommodation.

       除以上外，外籍工人也享有特殊保护性福利，比如有权得到一份用其能够理解的语言书写的雇佣合同、私人医疗保险和合适的居所。

Foreign Worker Employment Permit:

外籍工人的雇佣许可：

Under Israeli law, an employer must hold a valid foreign worker employment permit issued by the Migrant Worker Unit in the Ministry of Economy (following payment of applicable fees and charges) and a valid medical certificate of the foreign worker issued by a medical institution in the foreign worker home country in order to employ foreign workers. The foreign worker must obtain a work visa (B1 visa) in order to be allowed to work in Israel.

       在以色列法律下，如果要雇佣外籍工人，雇主必须持有由以色列经济部外来工人处签发的有效外籍工人雇佣许可以及由外籍工人国籍国医疗机构所签发的，该外籍工人的有效健康证明。此外籍工人必须得到工作签证（B1签证）方可在以色列被允许工作。

Employers holding a foreign worker employment permit must report the employment of foreign workers in accordance with the procedures of the applicable work field. Under the internal regulations of the Ministry of Interior, a foreign worker that wishes to terminate his employment or replace an employer does not need to receive a permission from his current employer, but should update the relevant authorities with the identity of his new employer.

       持有外籍工人雇佣许可的雇主必须按其所在行业的程序汇报雇佣外籍工人的情况。根据以色列内政部的规定，想终止雇佣关系或转换雇主的外籍工人不需要得到其现任雇主的同意，但是必须向有关部门及时更新其新雇主的身份。

The validity of the work permit issued by the Ministry of Interior limits the period of employment of the foreign worker by the employer.

       以色列内政部签发的工作许可的有效期限制了雇主雇佣外籍工人的期间。

Foreign worker may receive employment permit solely in one of the specific fields approved for employment of foreign workers for which a permit was given to the employer (e.g. domestic helper, agriculture, construction, welding, preparing ethnic food and other industrial positions). Following the arrival of the foreign worker in Israel, he/she shall not be allowed to start working in a different profession than the one originally approved in the employment permit. For example, a foreign worker who arrived to Israel to work in the nursing care field or to work as a chef for ethnic restaurant shall not be allowed to change his employment field and commence working as a construction or industry worker, and vice versa.

       外籍工人仅可在一项批准外籍工人工作并给予外籍工人工作许可的特别领域得到工作许可。（比如：家政、农业、建筑业、焊接地域风味烹饪或其他行业）。在外籍工人抵达以色列后，该工人不能在其工作许可上被允许的职业以外的职业工作。比如，一位来以色列从事护理工作或风味烹饪工作的外籍工人不被允许转换工作，比如抵达以色列后开始在建筑行业工作，反之亦然。

Nevertheless, there are special procedures applicable to foreign workers that are employed in the construction industry which allow the foreign workers to change their employers at the beginning of every quarter provided that such employers are registered manpower companies.

       然而,对在建筑行业工作的外籍工人适用特别程序，在雇主为人力公司注册公司的前提下，法律允许外籍工人在每季度伊始转换雇主。

Health Insurance:

健康保险

According to the Foreign Workers Law and the Foreign Workers Regulations (Prohibition of Unlawful Employment and Assurance of Fair Conditions) (worker's health service) 5751-1991, employers of foreign workers must arrange at their own expense, private medical insurance, for the foreign workers covering their whole period of employment . The employer must provide the foreign workers with a summary of their health insurance policies in a language understood by the foreign workers.

        根据以色列《外籍工人法》和《外籍工人规定（禁止非法雇佣和保证公平条件）（工人健康服务）5751-1991》的规定，外籍工人的雇主必须自付费用为外籍工人安排覆盖整个雇佣期间的私人医疗保险。雇主也必须提供给雇员由雇员可理解的语言书写的保险单概述。

The employer may deduct from the foreign worker's monthly salary, an amount that he has expended or has actually undertaken to expend on insurance premiums as aforesaid, in an amount that shall not exceed the amount prescribed by the law (as on January1st 2013-122.39 NIS)

       雇主可以从外籍工人的月工资中扣除雇主支出或已承诺支出的前述保险费。此项费用的支出不能超过法律规定的数额 (根据2013年1月的数据为 122.39 谢克尔)。

Accommodation:

居所

Under the Foreign Workers Law and the Foreign Workers Regulation (Prohibition of Unlawful Employment and Assurance of Fair Conditions) (Suitable Residential Accommodation), the employer should provide the foreign worker with a suitable residential accommodation throughout the whole period of his employment with him and until a date that shall not be less than seven days after the end of such employment.

       在《外籍工人法》和《外籍工人规定（禁止非法雇佣和保证公平条件）（工人健康服务）》的规定，雇主须在外籍工人被雇用期间提供外籍工人合适的居所，提供住所的期间不少于直到雇佣期结束后的七天。

The criteria for suitable residential accommodation include, inter alia: a limitation of no more than 6 employees in a room, floor space of at least 4 square meters per employee, bed linens, wardrobes or a separate compartment with a locker, electric heating and ventilation, at least one kitchen with a sink with hot and cold water for each 8 workers, dishes and utensils, refrigerator, washing machine for each 6 or more workers, toilets and showers with easy and quick access, suitable electric lightings and fire extinguishers.

      合适的住所条件包括：每间房间不得容纳多于６人、每位雇员至少有４平方米的地面空间、床单，衣柜或带锁的单独储存空间、电子取暖和通风设备、至少每８位雇员配有一个带冷热水的水槽、盘子和餐具、冰箱、每６位工人配备洗衣机、方便到达的卫生间和淋浴、合适的电子照明设施和灭火器。

An employer may deduct from the foreign worker's monthly salary a maximum amount that he has expended on residential accommodation to be updated from time to time according to the residence area in the country.  It should be noted that the law is silent about a situation where the employer provides the foreign worker monetary payment in lieu of accommodation. We are under the opinion that the fact that the law is silent is a negative arrangement and the employer cannot offer the foreign worker a monetary compensation in lieu of residential accommodation.

       雇主可以从外籍工人的月工资中减去工人的住宿费用，该费用的标准根据以色列不同地区而定，并不定时更新。值得一提的是，法律对雇主提供外籍工人金钱以代替住宿的情况没有具体规定。我们认为在法律没有明示的情况下这是一种消极安排，雇主不能用金钱补偿替代住宿费用。　

Employment Contract in writing:

书面雇佣合同：

The employer should enter into a written employment contract with the foreign worker, in a language understood by the foreign worker, and provide the foreign worker with a copy thereof. The employment contract must specify all the following: the identities of the employer and of the foreign worker, job description, the foreign worker’s salary, the composition thereof, the manner of updating the same including its constituents parts and dates of payment, a list of deductions from the salary, payment made by the employer and the employee for the employee’s social benefits, the date of commencement of the employment and the period thereof, the length of the foreign worker’s normal working day or week including his weekly rest day, conditions concerning paid absences, including leaves, festival days and sickness days and details with respect to the health insurance and accommodation provided by the employer.

       雇主与外籍工人应当以雇员懂得的语言签订书面雇佣合同, 并向此外籍雇员提供该合同的复印件一份。该雇佣和同应列明下列内容：雇主和外籍工人的身份、职位描述、该外籍工人的工资、补偿等，以及向外籍雇员更新工资的内容及支付日期的形式、公司扣缴金额的清单、由雇主和雇员为雇员支付社会福利的情况、雇佣的开始日期和期间、外籍工人正常工作日或工作周的工作时长、缺勤报酬，包括假期，节日和病假及休息日、带薪缺勤的条件，其中包括每周休息日假期、节日，病假以及与雇主提供保险和居所有关的细节问题。　

Salary Payment

工资支付

A foreign worker, like any other worker in Israel, is entitled to at least the minimum wage in Israel. In addition to the minimum wage, which is being updated from time to time, the foreign worker is entitled to additional payments such as compensation for overtime work, travel allowance and recreation payment.

       和其他在以色列的工人一样，外籍工人在以色列享有最低工资，最低工资的数额不定期更新。除最低工资以外，外籍工人也享有如加班补偿、旅游津贴和通勤补偿等额外报酬。　

As long as the foreign worker consented and according to the terms of the employment agreement or the collective agreement that is applied in the work place, the employer may substitute portion of the worker's salary with the value of food and drink to be provided to the foreign worker in the work place (excluding alcoholic beverages). The value of the food and drink shall not exceed the fair market value.

       只要外国工人同意且根据工作地点采用的雇佣合同和集体协议的规定，此雇主可以用向外籍工人提供的食品和饮料代替工人的部分工资（酒类饮料除外）。食品和饮料的价值不能超过它们的公平市场价值。　

An employer may deduct from the foreign worker's salary various payments that are required by law (e.g. individual income tax and social insurance), suitable residential accommodation expenses, medical insurance etc, up to a cap defines in the applicable regulations. In addition, the employer may deduct from the foreign worker’s salary outstanding debt owed to the employer, provided the employees gave his written consent and the total amount of deductibles shall not exceed 25% of the foreign worker’s salary.

       雇主可根据法律规定从外籍工人工资中扣除法律规定的其他的款项（例如：个人所得税或社会保险）、合适的住宿费用、医疗保险等，这笔费用的最大数额由法律规定。除此之外，在雇主可在外籍工人书面同意的情况下从外籍工人的工资中扣除未偿债务，但总扣除款项不能超过外籍工人工资的２５％。　

The employer may not deduct from the foreign worker’s salary any amounts paid for reimbursement of fees paid by the employer in order to receive the employment permit or "foreign employment levies" imposed on employers of foreign worker and these sums must be paid by the employer to the authorities over and above the salary of the foreign worker.

       雇主不得从外籍工人工资中扣除雇主支付的，用于取得雇佣许可的支出或由雇主缴纳的“外籍雇佣税费”这些费用必须由雇主向有关部门在外籍雇员工资以外支付。　

An employer that employs a foreign worker in its business must provide the employee with a monthly written breakdown of the salary and deductions (salary vouchers).

       雇佣外籍工人的雇主必须向雇员提供每月工资明细和抵扣款项。(工资单)

Levy on the employment of foreign workers

雇佣外籍工人

The employer of foreign worker is obligated to pay the Israeli tax authorities a compulsory annual fee which is based on the foreign worker’s annual salary.

       外籍工人的雇主有义务向以色列税务部门支付一笔根据外籍工人年工资计算的年费。

It should be noted that employers of foreign worker in nursing, foreign journalist, foreign athlete and foreign worker who earns more than twice the average salary are exempt from paying the fee above.

       从事看护工作的外籍工人、外国记者、外国运动员以及收入为外国工人平均收入两倍以上收入的外籍工人免于支付以上的费用。　

Individual Income TAX

个人收入所得税

Individual Income Tax payments are deducted from the salary of the foreign employee by the employer in accordance with the employee's personal income and transferred to the Tax Authorities.

       个人收入所得税费用由雇主根据外籍雇员的个人收入从他们的工资中扣除并转给税务部门。

Foreign workers are entitled to certain tax deduction at the level of 2.25 “credit points” (a female foreign worker entitles to an extra 0.5 “credit points”).

        外籍雇员有权享有特定的2.25税点（女性外籍工人享有额外0.5税点的优惠）的减税。

National Insurance

国家保险

Foreign workers are insured under the National Insurance Institute covering work injury, benefits for mothers, and compensation for salary and severance payment that were not paid due to liquidation/bankruptcy of the employer. The employers must purchase private health insurance for their foreign workers as abovementioned.

        外国工人由保险范围覆盖工商、母亲福利和及因雇主破产／清偿而未支付的工资和遣散费用的由国家保险机构进行保险。雇主必须为上述提到的其雇佣的外国工人购买保险。

National Insurance contributions in respect of the salaries of the foreign workers are as follows (true to January 2013): Reduced Rate: workers' contribution -0.04%; Employers' contribution-0.49%; Full Rate: workers' contribution-0.87%; Employers' Contribution-1.69%.

       根据外籍雇员工资计算的国家保险的缴纳数额如下（根据２０１３年１月的数字）：降低的比例：工人缴纳　-0.04%,　雇员缴纳 0.49%; 全比例:　工人缴纳 -0.87%; 　雇主缴纳 -1.69%。

Starting 1.1.2010, foreign workers from countries which signed social security treaty with Israel are insured by the social insurance as if they were Israeli residents.

       从２０１０年１月１日开始，来自与以色列签订社会福利条约国家的外籍工人将获得与以色列居民同等的社会保险待遇。　

Employing "Foreign Experts"

The Israeli law distinguishes regular foreign workers from "foreign expert". Under the Foreign Workers Regulations (Exemptions for employers of foreign experts), 2007" foreign expert employee" is a foreign worker that the supervisor in the Ministry of Economy decided to approve its employment in the following roles:

        以色列法律区分普通的外籍工人和“外籍专家＂。　在《外籍工人法规（外籍专家豁免）２００７》中，“外籍专家”是以色列经济部决定批准的，受雇于下列领域专业人员：

Lecturer or researcher in institution of higher education;

在高等教育机构工作的讲师和研究人员

Doctor or nurse in a hospital;

在医院中工作的医生或护士；

Employee holding a senior position that requires a great amount of "personal trust" in foreign or International Corporation;

在外国或国际公司担任高级职位需要“人身信任”的高级雇员

Photographer or reporter;

摄影师或记者

Jeweler;

珠宝商

A spouse, a child or supported family member of a diplomatic staff of a foreign country;

外国外交人员的配偶、子女或其所负担的家庭成员

Artist or athlete;

艺术家或运动员

Senior staff of a foreign airline or a foreign shipping company;

外国航空公司或外国海运公司的高级员工

Under the regulations, employer of a foreign expert worker is exempt from the following duties:

         在法规下，外籍专家的雇主免除以下业务：

Drafting written employment agreement with the employee;

与雇员起草书面雇佣合同；

Providing suitable residential accommodation for the foreign expert worker;

为外籍专家提供合适的居所；

Providing private medical insurance, provided that the employee has medical insurance policy similar to the insurance under the Foreign Workers Order (Prohibition of unlawful employment and ensuring fair conditions) (medical worker), 2001.

在雇员有与《外籍工人命令（禁止非法雇用和保证公平条件）（医疗工人）2001》中医疗保险相似的保险的条件下提供私人医疗保险；

paying the annual levy

支付年度税费。

Foreign expert worker that meets the definition of "foreign expert" in accordance with the Income Tax Regulations (deduction for foreign residents accommodation expenses) is not entitled to 2.25 “credits points”, but is entitles to the deduction of accommodation costs.

        根据《所得税规定（外国居民居住花费减免）》符合＂外国专家＂定义的，不能得到2.25税点的优惠，但是可以得到住房成本的抵扣。

Under the Foreign Workers Act, employer must obtain a written permission from the Supervisor on Foreign Workers, to employ the foreign worker in accordance with the permitted conditions.

       在《外籍工人法》下，雇主必须从外籍工人的监护处得到书面许可，根据书面许可的条件雇佣外国工人。

该资料由以色列美泰律师事务所提供，该内容仅作为参考