Every payment to a foreign caregiver: the complete 2026 employer guide

What does it actually cost to employ a foreign caregiver in 2026? What may be deducted, and what do the rest day, a holiday, leave, recuperation, pension, and a hospital stay cost? The answers are in this guide.

Important note before you start: every amount in this guide for the rest day, a holiday, leave, and overtime is derived from the statutory minimum wage. If the basic wage you pay is higher than the minimum (₪6,443.85), every calculation changes and the cost of a rest day, a holiday, leave, and an hour of work is higher accordingly.

1. Basic monthly wage: what you must pay and what you may deduct #

What must you pay? From April 2026 the minimum wage for a full 24/6 post is ₪6,443.85 gross. That is ₪257.75 a day and ₪35.40 an hour. Paying less is not allowed.

How do you pay? Only by bank transfer to an account in the caregiver's name in Israel, or by a cheque to the caregiver's order. Not in cash. By the 9th of the month.

What may you deduct? No more than 25%.

• Board — 10% of the wage, only if the caregiver signed an explicit agreement in the contract.
• Weekly advances — ₪100. Every ₪100 you give each rest day is an advance on the wage. Deduct it from the wage and record it.

For the official, updated deductions table of the Population and Immigration Authority, open the site's procedures, tables and forms.

2. Saturday and the weekly rest day: 25 hours that are required #

Weekly rest: 25 consecutive hours including Friday, Saturday or Sunday; work during rest is paid at 150%.

On the minimum wage: ₪439.74 for a full rest day, on top of the monthly wage. The calculation is ₪386.63 + ₪53.11 compensation for the 25th hour.

This amount follows the basic wage. If you pay a higher basic wage, for example ₪7,000, the rest day costs more, about ₪477.69, and so on. Every extra shekel in the basic wage raises the cost of the rest day.

3. Holidays: 9 days the caregiver chooses #

At the start of the work the caregiver chooses 9 holidays. A holiday not worked is paid as an ordinary day. A holiday worked by agreement adds ₪439.74 on the minimum wage.

The holiday's cost also follows the basic wage. The higher the basic wage is above the minimum, the higher the holiday payment. Calculate it from the wage that was actually agreed.

4. Annual leave: how it accrues and how it is redeemed #

How many days? Years 1–5: 14 net working days. Year 6: 16 days. Year 7: 18 days. After that: up to 24 working days (28 calendar days).

How is redemption calculated? Remaining leave days × the daily wage. On the minimum wage the daily wage is ₪257.75. A higher basic wage means a higher daily wage for leave. For example, at a basic wage of ₪7,000 the daily wage is ₪280.

5. Recuperation pay: once a year, and it must be paid #

When? Only after 12 full months of work. The rate for 1.7.2025 to 30.6.2026 is ₪451.50 a day: year 1 is 5 days = ₪2,257.50; years 2–3 are 6 days = ₪2,709; years 4–10 are 7 days = ₪3,160.50. This is the current rate for the 2026 recuperation year, under the extension order of 18.8.2026.

This amount does not follow the wage. It is fixed in the extension order by the recuperation-day rate.

6. Pension and severance: 12.5% you must set aside #

From when? From the seventh month. How much? 12.5% (6.5% in place of contributions + 6% severance) on the whole wage, including rest days and holidays. On dismissal after a year, or the patient's death: 8.33% severance from the first month, plus 6.5% from the seventh month. A higher basic wage and higher rest-day pay mean a larger set-aside.

7. Work in hospital: when is overtime due? #

The rule at home: a caregiver who lives in the patient's home is not entitled to overtime. The exception is only a hospital or rehabilitation, when the hours can be measured.

During a hospital stay the post is shifts, not 24/7. A day shift is 8 ordinary hours, and overtime from the 9th hour. A night shift is 7 ordinary hours, and overtime from the 8th hour.

• The first two overtime hours: 125% = ₪44.26 an hour.
• From the third hour: 150% = ₪53.11 an hour.
• On a rest day or holiday in hospital: 175% = ₪61.95, and 200% = ₪70.80.

If the basic wage is above the minimum, the basic hourly wage (₪35.40) rises, and so do the hospital overtime rates.

For the exact tables for your basic wage, open our procedures, tables and forms.

A wrong calculation of one rest day, or unpaid hospital overtime, can become a claim of tens of thousands of shekels.