How is it calculated?
The calculation divides your monthly net by all the hours you actually give to work, not just contracted hours. To the contracted hours (182 for full-time) it adds commute time — minutes per day times 22 work days — and unpaid overtime: hours per week times 52 divided by 12. In the example: 182 + 22 commute hours + about 21.7 overtime hours ≈ 226 hours a month.
Net is computed with the 2026 engine: income tax, Bituach Leumi (National Insurance) and health tax. From ₪15,000 gross about ₪12,200 net remains. Dividing by about 226 hours gives roughly ₪54 per real hour, while the 'official' hour — ₪15,000 divided by 182 hours — is about ₪82.