Indeed, the footballer integrates into the team's organizational system (literally) on and off the pitch. His activity as a player who plays soccer, a sport that cannot exist and cannot be played outside of a team framework, integrates as an integral part of the central and basic activity of the sports association, of his team. The actor is an individual, he is a layer in the framework of the 'whole'. It is not an 'individual factor of production'...
Here it should be noted the explicit expression of the 'negative aspect' of the integration test, which is stated in the framework of the player's employment agreement: the player undertakes not to have any contact and not to conduct any negotiations with another team in Israel or abroad, without obtaining prior consent from his team; The player also undertakes not to appear in a commercial without prior approval from his team. This is only the third aspect regarding the failure to perform work within the framework of a 'business of its own'.
Not only that, either. You don't have an occupation in which there is so much attention to the general lifestyle of the employee as a professional sport. As stated in the contract, the footballer undertakes 'to maintain a sporting lifestyle... In accordance with the instructions of the coach or the team management.' What is the significance of this undertaking? The player submits himself to sporting discipline that lasts, in practice, 24 hours a day, that is, even beyond the hours of formal sporting activity...
An additional auxiliary test for the status of an employee as a 'salaried worker', which is recognized in the rulings of the Labor Court, also exists in this context: all the training and game equipment necessary for footballers is provided to them by the team, such as: the field, the ball, the physical training aids. Moreover, the footballer's uniform is not enough that he is provided by the team, but he is obligated to wear it and not to wear it as he wishes...
The salary component also indicates the existence of an ongoing and permanent relationship between the footballer and his association. Clause 6 of the employment agreement teaches us that the footballer's salary consists of several components... Clause 6 of the said agreement further states: 'All of the aforementioned sums are gross sums from which the group will deduct income tax at source in accordance with the law'. In this context, it should be noted that the Income Tax Commission's position is that there is an employer-employee relationship between the players and the sports associations. Therefore, the Commission instructed, in addition to the obligation to withhold the tax, that the sports associations should be obligated to pay employers' tax that applies to an employer in relation to the employment of its employee..." (Mechnes, pp. 723-725).