Termination of Employment- Tax Solutions

Service request for receiving pension marketing content – instructions regarding severance funds and maintaining pension plans after termination

.We received your employer’s notice regarding the termination of your employment

Now, it is required to make decisions regarding the severance funds that have accumulated in the pension plans in your name, and in addition, and most importantly, to provide instructions for the continuation of insurance coverage within the framework of the pension plans listed under name by you temporarily – until a new employer is found. For your convenience, below is a brief explanation regarding the steps of the expected process

Step 1 – Making decisions regarding the exempt and taxable compensation funds

The accumulated severance funds in the various pension plans sometimes consist of funds that are exempt from tax and funds that are taxable. There are several options regarding the taxable compensation funds, below is a brief explanation

Annuity sequence – postponing the tax calculation until the date of retirement and receiving the funds in the form of a monthly annuity

Severance sequence – postponing the tax calculation until the end of the employment with the next employer

Tax spread – reducing the amount of tax by spreading the taxable amount, the spread is available up to 6 years prior or after the date of termination of employment and subject to seniority at the last workplace

Step 2 – Filling out the employee part in form 161

After the decision-making stage, the employee part of form 161 must be filled out – this chapter constitutes an employee notification due to retirement from work as well as your notice regarding the tax alternative chosen by you in respect of the severance funds received at your retirement date

In some cases, you will be required to obtain approval from the assessor or the Income Tax Commission for your choices

Withdrawal of severance funds (exempt or taxable) will only be permitted after your employer fills out form 161 and independently filling the employee part of the form and in addition, receiving instructions from your employer on the amount of tax to be deducted from the taxable severance funds (in cases where according to the Tax Authority’s the tax rate may be determined. Alternatively, the tax-deductible amount instructions will be given by the assessor

?How is the tax-free amount calculated

When retirement grant is calculated, the tax-exempt amount is equal to the multiple of the "last monthly salary" up to the exemption ceiling, which is updated every year times the work period. The part exceeding from the exempt granny amount, is the taxable part

Severance funds withdrawal (exempt or taxable) will only be permitted after your employer fills out form 161 and you fill out the employee part of the form and in addition receive instructions from your employer on the amount of tax to be deducted from the taxable severance funds (in cases where according to the Tax Authority’s the tax rate may be determined. Alternatively, the tax-deductible amount instructions will be given by the assessor

In the absence of instructions from your side regarding the accumulated severance funds within 15 days from the date of termination of your employment, the funds will be designated for the purpose of annuity automatically

 

Notice: as a general guideline, it is recommended not to withdraw the severance funds a designate them for increasing pension savings at retirement age, while using possible tax solutions that can save you from paying large amounts of tax in the future. It should be considered that constant withdrawal of severance funds may reduce the pension at retirement age by up to 50%

The plans you own are a financial asset designed to protect you and your family against unexpected events. The savings accumulated in the various funds that will be available to you at retirement age will allow you to maintain an adequate standard of living and a secure financial future

In addition, and most importantly, it is recommended that you send instructions for the continuation of insurance coverage within the framework of the pension plans listed under your name independently temporarily – until a new employer is found. For your convenience, below is a brief explanation regarding the steps of the expected process

Continuation of the pension plans independently/temporarily/by a new employer

Have you started working at a new workplace? Congratulations! In order to continue the pension plans listed under your name at the next workplace, contact us and we will set up a service meeting to handle the issue of transferring ownership of your programs to the new workplace and their adaptation to your salary and current insurance and financial needs

If you have not yet found a new employer, it is recommended to keep the insurance coverage in the plans under your name – that is, insurance coverage in the event of death and loss of working capacity. This option is called "temporary risk" and means the payment should be made solely for the insurance component in all plans under your name for a limited period until you find a new employer. This arrangement can be made in executive insurances and new pension funds only

Failure to maintain the pension plans listed under your name during this period "between jobs" may lead to the annulment of your insurance coverage provided to you and your family members through these plans and their renewal shall be subject to a current health declaration and/or a new qualification period

In addition, if you have executive insurance policies that include a guaranteed annuity factor, failure to maintain the validity of the plan, and the unique rights given to you under it, will result in the loss of your  terms as the terms of the new plans are inferior in comparison to older plans 

Collective health insurance

If you ever had health insurance through a collective policy of your previous employer, it is recommended to check the continuation conditions and fulfil all the appropriate instructions for keeping the insurance and medical coverage privately

Please note that failure to maintain your medical coverage will require the opening of a new policy in the future, including a health declaration and a new qualification period

Extended information on retirement can be found on the Shekel Group website at: www.shekelgroup.co.il

 

We at the Shekel Group are always glad to be at your disposal to answer any inquiries, and recommend that you arrange a meeting with a licensee on our behalf to properly adjust your pension savings due to termination, through Shekel Group’s customer service center by phone 03-9282111 or by email callcenter@shekelgroup.co.il

 ,Best regards

                                                                                                                                         Shekel Group

 

The above constitute general information, which is not exhaustive, and should not be considered a substitute for a pension procedure by a licensee adapted to the needs of the client

 

 

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