Salaried employees
The employer deducts the employee’s health insurance contribution from his salary:
From that portion of the salary which exceeds NIS 7,522 (as of Jan 01, 2024), or 60% of the average wage, the employer deducts 3.1% (as of Jan 01, 1995) and from that portion of the salary which exceeds 60% of the average wage, the employer deducts 5% (as of Jan 01, 2006).
Members of a kibbutz
A member of a kibbutz pays the same rate of health insurance contributions as does a salaried employee.
Domestic workers
A domestic worker’s employer deducts 1% of his salary as payment of the health insurance contributions.
Recipients of an early pension
A pensioner who has not yet reached retirement age deducts his health insurance contributions from the pension in the following manner: 3.1% (as of Feb 01, 2004) from that portion of the pension which does not exceed 60% of the average wage, and 5% (as of Jan 01, 2006) from that portion of the pension which exceeds 60% of the average wage.
A married woman who does not work outside the home, whose husband is insured in old-age and survivors’ insurance and receives a pension, should provide the payer of the pension a declaration to this effect; in accordance with this declaration, the payer of the pension will not deduct health insurance contributions from her pension.
The following pensioners are exempt from paying health insurance from their pension:
A widow who receives from the National Insurance Institute a survivors’ pension or a benefit for the family of a person whose death was caused by a work accident.
A disabled person who has receive from the National Insurance Institute a permanent general disability pension of at least 75% or a temporary disability pension of at least 75% for 12 consecutive months, or a permanent work disability pension of 100%.
If you are insured and have reached retirement ageThe age at which you will be entitled to the old-age pension, on condition that your income from work and from other sources does not exceed a certain amount. Income from work pension is not taken into account. Retirement is set at age 67 for men and 62-65, according to birth date, for women., please note the following:
A pensioner who has retired early, who works as a salaried employee and/or who is a self-employed person must pay health insurance contributions from all his sources of income up to the maximum level of income subject to health insurance contributions.
Salaried employees on an unpaid vacation
During the first two months of his unpaid vacation, a salaried employee pays health insurance contribution in the following manner: 3.1% (as of Jan 01, 2021) of the minimum income subject to payment of health insurance, while the employer deducts from his salary NIS 203 (as of Jan 01, 2024).
After the first two months, the employee pays directly to the National Insurance Institute the sum of NIS 116 (as of Jan 01, 2024), if he is not working as a salaried employee or as a self-employed person and if he does not have any income.
Career soldiers
As of January 1, 2003, the health insurance contributions of career soldiers is paid at the rate applied to salaried employees.
Please note,
Career soldiers receive their health services from the Israel
Defense Forces but are nonetheless required to pay health insurance contributions to the National Insurance Institute.
Self-employed persons
A self-employed person pays his health insurance contributions directly to the National Insurance Institute. From that portion of his income which does not exceed 60% of the average wage, he pays 3.1% (as of Jan 01, 1995) and 5% (as of Jan 01, 2006) of that portion of his income which exceeds 60% of the average wage.
Salaried employees who are also self-employed persons pay their health insurance contributions from both sources of income.
Persons who do not work, students and yeshiva students
If persons in this category have an income, they pay their health insurance contributions directly to the National Insurance Institute at the rate of 5% (as of Jan 01, 2006) of their income.
If they have no income, their health insurance contributions are NIS 116 (as of Jan 01, 2024).