Organ donors


​Health Insurance contributions payment exemption for organ donors

The person who donated, while being alive and in Israel, an organ to be transplanted to another person, is entitled to be exempt from health insurance contributions for a 36 months period, if the following conditions are met: the organ recipient is an Israeli resident and the donation took place as of 2010 onwards.

The exemption period starts on January 1st of the year following the year of the organ donation. For instance: If the donation was made in April 2018, the right to an exemption would start in January 2019, and last up to December 2021.

Ho to obtain the exemption?


The National Insurance Institute (NII) obtains a list of donors entitled to the exemption from the Ministry of Health.
Obtaining an exemption for years 2021 and following - from 2021 the NII will send salaried donors a yearly authorization of eligibility for the exemption at the beginning of the year (it is neither necessary to contact us nor to send a Form 100). The donor has to provide his employer whit the authorization, to let him apply the exemption.
Concerning a donor who failed to provide the authorization to the employer for whatever reason, as well as the donor entitled to an exemption of deduction of health insurance contributions from his income and retirement pension - they can receive the exemption by means of coordination of health insurance contribution they shall carry out at the end of the year on the NII's website, without any need to contact us.
To obtain a return on health insurance contributions for 2020 for a salaried worker and pensioner - a printed and signed Form 100 for 2020 shall be sent by email at: trumutbb@nioi.gov.il or by fax at 02-6463788.
For any question, you can contact us by email at trumutbb@nioi.gov.il

For more information (in Hebrew) click here