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Employee Benefits and Payroll Accruals

12 Months Ended

Dec. 31, 2025

Employee Benefits and Payroll Accruals [Abstract]

EMPLOYEE BENEFITS AND PAYROLL ACCRUALS

NOTE 6 – EMPLOYEE BENEFITS AND PAYROLL ACCRUALS

A. Composition:

		December 31,
		2025				2024
Short-term employee benefits:
Benefits for vacation and recreation pay			142				142
Liability for payroll, bonuses and wages			264				264
			406				406

B. Post-employment benefits

All Company employees elected to be included under Section 14 of the Israeli Severance Pay Law. The Company’s monthly deposits at a rate of 8.33% of salary release it from future severance obligations. Related assets and liabilities are not presented in the balance sheet. The Company did not make contributions to pension funds in 2025 or 2024.

C. Short-term employee benefits

Employees are entitled to paid vacation days in accordance with the Yearly Vacation Law-1951. Accrued but unused vacation days are payable upon termination.

X

- Definition

The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/715/tableOfContent

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 712
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/712/tableOfContent

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 710
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/710/tableOfContent

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 718
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/718/tableOfContent

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X

- References

No definition available.

+ Details

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