Form 106 (טופס 106, often called "tofes 106") is the annual certificate every employer must issue to each employee, summarizing all the salary data, tax deductions and social benefit contributions for that tax year. Its official name is "Confirmation of Salary and Tax Deduction" ("אישור על משכורת וניכוי מס"). It is the key document in any tax refund for employees: without it, there is no way to calculate whether you paid too much tax.
What appears on Form 106?
- Employee and employer details: name, ID number, and the employer’s withholding file number.
- Total gross salary paid during the year, including the value of benefits.
- Income tax deducted at source, the critical figure for calculating the refund.
- National Insurance (ביטוח לאומי) and health tax deducted.
- Contributions to pension, study fund (קרן השתלמות) and provident funds, by both the employee and the employer.
- The tax credit points (נקודות זיכוי) taken into account in the monthly tax calculation.
When do you get the form?
Your employer must give you Form 106 by 31 March of the year following the tax year. An employee who stopped working partway through the year is entitled to the form for the period they worked. If you worked for several employers in the same year, you are owed a separate Form 106 from each of them, and all of them are needed for a refund request.
Lost your Form 106? Here is how to get it
- The personal area on the Israel Tax Authority website: the Israel Tax Authority (רשות המסים) lets you view and download every Form 106 reported for you in the last six years, from all employers, in its personal area (האזור האישי). This is the fastest way.
- Contact your former employer: the payroll department or the employer’s accountant is required to issue you a copy.
- Payroll systems: if your employer has an employee portal, the form is usually available there to download.
Have the forms in hand? Great. Start with a free eligibility check. Don’t have them? Start anyway, and we will show you how to get them.
The difference between Form 106, Form 101 and Form 135
| Form | Who fills it in | What it is for |
|---|---|---|
| 101 | The employee, at the start of every year and at every new job | A declaration of personal status, used to set the tax deducted from the payslip |
| 106 | The employer, once a year | An annual summary of salary and tax deducted, the basis for a tax refund |
| 135 | The employee, when requesting a refund | A short annual report for an employee’s tax refund request |
What to check on the form before submitting a refund request
- That the tax credit points recorded on it reflect your real situation: children, a degree, discharge from the IDF, aliyah.
- That the total tax deducted matches the tax brackets for your actual annual income, especially if you did not work a full year.
- That your social benefit contributions received the full credit you are owed.
If anything on this list does not add up, you are probably owed money back. Check your eligibility now, for free.