A self-employed person who has income from sources other than work and who receives a pension


The self-employed who also has another income not from work, as well as an early pension, and did not reach retirement age yet, will pay insurance contributions on all his incomes up to the maximum income liable for the payment of insurance contributions of NIS 43,370 (as of Jan 01, 2018).


On his income as self-employed he will pay insurance contributions based on rates detailed here.

On his income not from work, he will pay insurance contributions based on rates detailed here.

From his pension will be deducted insurance contributions based on rates detailed here.