National Insurance Institute demands hundreds of thousands of shekels from former national team footballer

Former footballer Shimon Abuhatzira has filed a petition with the Haifa District Court, requesting a ruling that the Tax Authority provided him with a binding administrative promise that his income earned abroad between 2009 and 2011 would not be subject to National Insurance contributions. The dispute centers on income received during his tenure with the Greek club Larissa.

According to the petition, as reported by "Bizportal", the Haifa tax assessor initially determined that the income was taxable in Israel and issued assessments totaling approximately 1,000,000 shekels. Following an appeal, it is claimed that in November 2022, the tax assessor informed Abuhatzira that the funds were considered foreign income and were exempt from National Insurance liability. Subsequently, Abuhatzira reached a settlement with the Tax Authority, paying 100,000 shekels. The agreement established his income at 958,860 shekels in 2009, 630,000 shekels in 2010, and 54,946 shekels in 2011.

Despite this settlement, the National Insurance Institute has demanded approximately 350,000 shekels for the same years. Abuhatzira argues that the demand stems from the manner in which the tax assessor reported the agreement, and asserts that the conditions for a binding administrative promise have been met. In the petition, filed by attorney Eliyahu Sror, he requests an amendment to the reporting to exempt him from the National Insurance contributions.

Abuhatzira (39) played as a striker for clubs including Hapoel Petah Tikva, Larissa, Ironi Kiryat Shmona, Maccabi Haifa, Beitar Jerusalem, and Hapoel Ra'anana. During his time at Kiryat Shmona, he helped secure the national championship in the 2011/2012 season and made 3 appearances for the Israel national team, scoring one goal. He retired from professional play in 2020 and was appointed coach of the Maccabi Netanya women's team in July 2026.