Labor Appeal (National) 60529-09-24 Dorit Levy – M.L.H.S. Holdings Ltd.

Given on December 22, 2025

Counsel for the appellant, Adv. Assaf Abramovich, Adv. Meirav Shaham

Counsel for Respondents 1-3 Adv. Liat Feigel, Adv. Avi Ganon

Judge Amitsur Eitam:

We have before us an appeal against the judgment of the Jerusalem Regional Labor Court (Judge Daniel Goldberg and representatives of the public, Mr. Menachem Pasternak and Mr. David Zehavi; Labor Dispute 30408-04-20) in the framework of which the Appellant's claim was partially accepted and it was determined that there was an employee-employer relationship between her late husband and Respondent 1.  As a result, the respondents were obligated to pay compensation for most of the social rights claimed, including compensation in lieu of pension deposits.  In addition, it was determined that the veil of incorporation should be lifted in relation to respondent No. 2.  However, the claim with respect to compensation for the loss of survivors' pension was rejected.  In addition, the claim to lift the corporate veil between respondent 1 and respondent 3 was dismissed.

General Background:

1. The appellant is the widow of the late Shuki Chai Haim (hereinafter: the deceased), who was killed in a car accident on January 1, 2018. This accident occurred in the course of the deceased's work at Respondent 1.
2. Respondent 1, M.L.H.S. Holdings in Tax Appeal (hereinafter: the Company), is a Tax Appeal Company that provides, inter alia, to BDS Satellite Services in Tax Appeal Contractor Services of Satellite Television Technicians, for private homes.
3. Respondent 2 (hereinafter: Hani) is a registered shareholder in the company, who served as a co-manager in the company. Respondent 3 (hereinafter: Micha), also served as a co-manager in the company, according to the appellant.
4. The deceased worked for the company from November 1, 2015 until the day of his death (i.e., for more than two years), as a technician. On December 1, 2015, the deceased signed an engagement agreement with the company as a contractor in the field of telephone and television installations.  As part of his work, the deceased received a car from the company that was insured by it with compulsory insurance.  As mentioned, as part of an accident with this vehicle, he found his unfortunate death.
5. Following the death of the deceased, the vehicle's insurance company, "Harel Insurance Company Ltd.", paid compensation to the appellant and the formal respondents, in accordance with the Road Accident Victims Compensation Law, 5735-1975 (hereinafter:  the Road Accident Victims Law).  The compensation was paid as part of a settlement agreement that was validated by a judgment by the Haifa District Court (Civil Case 10243-09-19).
6. The Ottoman Settlement [Old Version] 1916Prior to his work at the company, the deceased worked for Bezeq, and as part of his work there, a comprehensive pension fund was opened for him at Menora Mivtachim Pension and Provident Fund Ltd. (hereinafter: the Pension Fund). There is no dispute that the company did not make any deposits to the pension fund in the name of the deceased.

12-34-56-78 Chekhov v. State of Israel, P.D. 51 (2)