An Israeli resident must pay national and health insurance contributions even while staying outside of the country. Arrears in payment of health insurance contributions during a stay abroad may affect your entitlement to receive health services.
What is important to know about paying insurance contributions during a stay outside of Israel?
Available methods of payment of insurance contributions
Payment of insurance contributions during a long trip abroad
Anyone who travels abroad for a long trip and does not work over that period, is liable to pay during that trip minimum insurance contributions amounting to NIS 203 (as of Jan 01, 2024) per month, so long as he or she is an Israeli resident. This payment is intended to preserve rights for various benefits from the National Insurance Institute.
For instance: a person flying oversees after discharge from the army for two months, between 15.1 and 15.3, and who worked before and after the trip as salaried employee, has to pay insurance contributions as people who don't work, only for the month of February.
Please note that on day of work in a month will be considered as a full working month.
Available methods of payment of insurance contributions
Payment of insurance contributions during a relocation
- A person in relocation with income from a foreign employee (non Israeli employer) - this income is deemed "non-work income" (passive income) - and he will be liable to pay insurance contributions in accordance with his income tax assessment received from the tax administration (even if the assessment is based on active income). Insurance contributions will be at the rate of insurance contributions for non-work income.
- A person in relocation without income abroad - will pay minimum insurance contributions amounting to NIS 203 (as of Jan 01, 2024) per month.
- A person working in a convention country - is exempt from insurance contributions payment and his income will only be subject to health insurance contributions.
Payment of insurance contributions abroad for a married woman
A woman married to an Israeli resident (or common law couple) who relocated abroad - is considered a housewife, and is therefore exempt from insurance contributions payment in the following situations:
- She does not work at all.
- She works exclusively for a foreign employer.
In such cases, her rights for benefits from the National Insurance Institute and for health insurance will be preserved, without being liable to pay any insurance contribution.
It is important to know that a married woman sent on unpaid leave by an Israeli employer or working for an Israeli in parallel to her employment with a foreign employer, is not regarded as a housewife and will be liable to pay insurance contributions on her income (even from the foreign employer).
Payment of insurance contributions abroad during a relocation
As regard to spouses moving for relocation to work for a foreign employer and keeping their residency. What should they do?
- Fill out a mutli-annual report (6101)
- Pay minimum insurance contributions of {13040} per month (strongly advised to set a standing debit order).Available methods of payment of insurance contributions
- If a tax assessment is obtained from tax authority for income from a foreign employer - insurance contributions must be paid at the rate of insurance contributions for non-work income. Minimum insurance contributions paid will be deducted automatically.