The National Insurance Institute is at your side during your life, from birth to advanced age, granting you a variety of social rights adapted to changing life situations. Further information...
The National Insurance Institute is responsible for the social security of Israeli residents. Its primary mission is to ensure means of subsistence for those unable to earn their living. Further information...
The National Insurance Institute collects insurance contributions from all residents according to their social background and status, and pays benefits to those entitled. Hence, the income of economically established groups is transferred to weak and vulnerable groups and, thereby, the National Insurance Institute contributes to a more equitable distribution of national income and the reduction of dimensions of poverty. Further information...
Further information...
For the share of wage up to 60% of the average wage – NIS 7,522 – (reduced rate)
For the share of wage above 60% of the average wage, up to the maximum level of income for which national and health insurance contributions must be paid – NIS 50,695 – (full rate)
employer
employee
total
National insurance contributions
4.51%
1.04%
5.55%
7.60%
7%
14.60%
Health insurance contributions
-
3.23%
5.17%
Total
4.27%
8.78%
12.17%
{120131}
The maximum income is updated every year in accordance with the increase in the consumer price index on January.
as of Jan 01, 2025
reduced rate
full rate
Column 1 - workers who are Israeli residentA person whose life is centered in Israel. Criteria for determining this include: Israel is your permanent place of residence, where your family resides, where your children go to school, your primary place of work, or where you are studying. s aged 18 or over and under 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.
19.77%
Column 2 - controlling shareholderA person holding at least 10% of the company shares or entitled to appoint a director , aged 18 or over and under retirement age
Persons over age of entitlement to old-age pensionThis age of entitlement is set at 70 for both men and and women, and eligibility for an old-age pension is not subject to a means test. who first became Israeli residents above age 62
3.84%
0.61%
7.29%
2.12%
3.83%
0.60%
7.23%
2.06%
Recipients of a work disability allowance or a mobility allowance and who hold an annual certificate from the National Insurance
Men and women aged between 67 and 70 who are not receiving an old-age pension
8.06%
3.93%
4.13%
16.99%
10.03%
6.96%
8.05%
4.12%
16.93%
6.90%
Persons under 18
--
Persons who receive old-age pension
Soldiers in compulsory military service, organs donor, foreign resident from a convention country
5.48%
1.02%
4.46%
14.17%
6.79%
7.38%