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Employee Benefit Liabilities | 12 Months Ended
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Dec. 31, 2023
Employee Benefit Liabilities [Abstract] |
EMPLOYEE BENEFIT LIABILITIES |
NOTE 15:- | EMPLOYEE BENEFIT LIABILITIES
Employee benefits consist of short-term benefits and post-employment benefits. Post-employment benefits: According to the labor laws and the Israeli Severance Pay Law, 1963 (the “Severance Pay Law”), the Company is required to pay compensation to an employee upon dismissal or retirement or to make current contributions in defined contribution plans pursuant to Section 14 of the Severance Pay Law, as specified below. The Company’s liability is accounted for as a post-employment benefit. The computation of the Company’s employee benefit liability is made in accordance with a valid employment contract based on the employee’s salary and employment term which establish the entitlement to receive the compensation. The post-employment benefits are normally financed by contributions classified as defined benefit plans or as defined contribution plans as detailed below. Defined contribution plans: Section 14 of the Severance Pay Law applies to a substantial part of the compensation payments, pursuant to which the fixed contributions paid by the Company into pension funds and/or policies of insurance companies release the Company from any additional liability to employees for whom said contributions were made. These contributions and contributions for compensation represent defined contribution plans.
|  | Year ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Expenses in respect of defined contribution plans |  | $ | 105 |  |  | $ | 115 |  |  | $ | 98 |

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI -URIDate 2024-03-27 + Details
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