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Amendment to the Ordinance of the General Tax Law

The Tax Authorities have announced that the cost of testing for COVID-19 that an employer provides to its employees is no longer considered as an employment income. Accordingly, the cost of testing for COVID-19 that the employers pay for their employees is no longer considered as a benefit in kind for which an obligation to calculate taxes and social security contributions existed.

This provision applies from 19 September 2020 onwards and retroactive application is not possible. All previously paid testing costs should be taxed by the employers as an employees’ benefit in kind.

For the paid cost of testing, employers do not need to submit a JOPPD form to the Tax Authorities.

2020-10-09T10:17:32+00:00 October 9th, 2020|

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