Tax Authority clarifies tax withholding rules for temporary election workers
Those planning to work temporarily during the election period will benefit from a special tax arrangement: how much will be withheld, who is exempt, and why tax coordination is not required.
The Tax Authority has published clarifications ahead of the 26th Knesset elections regarding those working temporarily during the election period. According to the current arrangement, a special tax at a rate of 18% will be withheld at the source from payments made to workers or temporary service providers on behalf of a party or the Central Elections Committee.
The special tax applies to payments of up to 19,600 shekels. The Tax Authority clarifies that this is a final tax: it is withheld at the source, and there is no need to perform tax coordination for this income, even if the individual is simultaneously employed elsewhere. Furthermore, this income is not included in regular tax coordination, and it is not possible to receive a refund or tax credit for it.
The arrangement differs for teenagers. Those who have not yet turned 18 are not subject to the 18% special tax; instead, tax will be deducted from their salary in accordance with the standard income tax brackets applicable to them.
The election period is defined as 60 days, ending on the 14th day after election day. For the 26th Knesset elections, this period begins on September 12, 2026, and ends on November 10, 2026.
Working on election day
Ahead of election day on October 27, the Central Elections Committee is recruiting for a variety of roles. According to a publication from August 16, approximately 100,000 workers are expected to be hired, with daily wages ranging from approximately 1,300 to 3,000 shekels depending on the position.
Registration for the position of polling station secretary, the highest-paid role, closed on August 14. Approximately 195,000 Israelis applied, with about 35,000 candidates expected to be accepted following selection and certification processes.
Other vacancies remain available. The Elections Committee is recruiting election integrity inspectors (registration from August 19 to 27), as well as ushers and operational staff for polling stations, for which registration is conducted through separate channels.
