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A self-employed person must register at the National Insurance Institute immediately upon opening his business. A self-employed person who was injured at work is entitled to work injury benefit only if he/she was registered at the National Insurance Institute as a self-employed person at the time of the injury and paid insurance contributions. | | |
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must register herself at the National Insurance Institute and pay insurance contributions.
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can divide up the income from their business between themselves and pay insurance contributions according to each one's share, on condition that the division is between 1/3 and 2/3 of the overall income. If one of the spouses has income that does not originate from their joint business, this spouse can be credited with only 1/3 of their income from the joint business. | | |
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as an employee must pay health insurance at both workplaces, up to the maximum income on which insurance is payable. | | |
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must pay insurance contributions from this income as well, while it is equal to or higher than his/her income as a self-employed person, up to the maximum income liable for the payment of insurance contributions. | | |
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who meets the definition of a self-employed person is required to register at the National Insurance Institute and pay insurance contributions on his/her income. The wife of a farmer in a cooperative settlement (moshav) is also considered a self-employed person and is required to register and pay insurance contributions for herself. If the farmer or his wife do not work in their farm for example, if they work as employees outside the farm and only reside at the farm they must contact the National Insurance Institute and submit ratifying documents
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A self-employed person aged between 18 and retirement age pays:
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For the share of the income that is up to 60% of the average wage NIS 4,598 (as of 01.01.2008) - 6.72 % (as of 01.07.2002) national insurance and 3.10 % (as of 01.01.1995) health insurance contributions. |
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For the share of the income that is over 60% of the average wage and up to the maximum income liable for insurance contributions: 11.23 % (as of 01.01.2006) national insurance and 5.00 % (as of 01.01.2006) health insurance contributions. |

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