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.
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.
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...
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1. An insured person who 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. 2. A widow who was a housewife, and receives a survivors pension or a benefit for family members of a person deceased from a work injury from the National Insurance Institute. 3. The disabled insuree who receives from the National Insurance Institute a general disability pension at a permanent rate of 75% at least, or a work disability pension at a permanent rate of 100%, or a disability pension at a temporary rate of 75%, for at least one year, or work disability pension. 4. A married woman who is not working outside her household and whose husband is covered by old-age and survivors insurance.
If you work as salaried employee – obligation of payment of insurance contributions rests upon your employer, regardless of the extent of your employment.
A male or female (married woman included) salaried worker who find themselves in unpaid vacation, and who are not working in another workplace at the same time, must pay insurance contribution themselves.
If you took an unpaid vacation, you have to produce an authorization from the employer who granted you the unpaid vacation. Insurance contributions for the first months will be paid by the employer at the minimum rate. The employer will be allowed to deduct these insurance contributions from any sum of money disbursed by him to employers. Insurance contributions paid by salaried workers on unpaid vacation, as of the third month, will also be at minimum rate – NIS 194 (as of Jan 01, 2023), and only on condition that they have no incomes from work and do not simultaneously work as self-employed.
I you are employed by a community center or any other entity – you are considered salaried employee, and the employer is liable to pay insurance contributions on your behalf. A certain percentage is deducted from your wage, too. If you are self-employed – you are asked to complete a "Multi-annual report" form, available for download on the National Insurance Institute's website, and send it to the branch of the Institute nearest your place of residence. After updating us with the details, you will receive a message from us regarding insurance contributions payments.
Yes. The worker's details and time of employment are transposed into the Institute computer records and information are not found by means of an identity numbers. Failing to fill in those details may lead to difficulties when the worker would submit a claim to the National Insurance Institute for payment of a benefit, since she would not be able to prove that she was insured during that period of time.
A married woman who is not working, does not pay insurance contributions during that period of time.
If you are studying in an recognized education institution and you do neither work nor have incomes exceeding 5% of the Average Wage of National Insurance LawThe reference is to the average wage according to the National Insurance Law. It is calculated according to a method determined in the Law, on January 1st of every year, and afterwards each time that a compensation is paid., you must pay national and health insurance contributions as a student. Insurance contributions for student amount to NIS 139 (as of Jan 01, 2023) per month.
A married woman who works as self-employed in her joint business with her husband, is subject to the obligation to register at the National Insurance Institute and pay insurance contributions. Couple who work in a joint business can split the business income between them and pay insurance contributions each of them on their own share, provided that the split between them is from 1/3 to 2/3 of overall income. If one of the spouses has incomes not related to the joint business, the earner of such income is not able to attribute to his share but 1/3 of the joint business incomes.
For information about the self-employed – click here
You have to open an employers file at the Income Tax Administration, and we will receive information with this respect. Upon receiving relevant information, you will be sent instructions regarding the method of report and payment of insurance contributions, including relevant forms.
A male pensioner who did not reach retirement age yet, and a female pensioner who is not married and did not reach retirement age yet, who are recipients of a pension, are liable to pay insurance contributions on their pension.The pension payer has the obligation to deduct at the source insurance contributions from the pension and transfer them to the National Insurance Institute. For purposes of insurance contributions payment, the term "pension" refers to the benefit paid to someone who is or was a worker, by virtue of the law or an employment agreement. The pension paid to the pensioner's survivors (such as his widow, children, etc.) is exempted from payment of insurance contributions. A pensioner in early retirement who works as salaried employee or self-employed, or both, must pay insurance contributions on all income sources up to the maximum amount of income for insurance contributions payment, i.e. 43,890 NIS (as of January 1, 2019). Above mentioned pensioners whose income liable to insurance contributions from all sources exceed the maximum amount of income for insurance contributions payment, is entitled to a return of insurance contributions paid above that threshold.
An individual is considered Israeli resident if his center of life is in Israel and his stay abroad is temporary. If the National Insurance Institute gives him a "resident" status, he is liable to pay insurance contributions for the period of his stay abroad.
A working married woman – must pay insurance contributions, even on a one-time income from work.
In order to be enlisted in the representatives list of the National Insurance Institute, one must send to the fax number 02-5001168, a photocopy of tax consultant license and identity card.
To be able to connect to the online clients representation system of the National Insurance Institute, one must submit a client representation system connection request form. You must download the form, fill out all required details, and send it to the Technological Services Department by fax at the number on the form's header.
A person in vocation training, who has been approved with respect to payment of insurance contributions under National Insurance regulations, is covered by national insurance. The entity offering the training must pay for the person in training insurance contributions for the work injury and maternity insurance branches alone, and the trainee must pay for himself insurance contributions for other national insurance branches and health insurance contributions, to the National Insurance Institute.
A person in vocational training who also works as salaried employee or self-employed, or who earns income not from work (above 5% of the average wage), will be liable for payment of national and health insurance contributions in accordance with his status.
Yes. It is possible to make current payments by bank standing order or by credit card debit. You can also pay by that means previous arrears and assessment differentials. However, you must inform the branch in writing regarding the manner in which you are interested to spread the debt into installments.
An employer is liable to pay insurance contributions for his employer, even when his income is not taxable. Insurance contributions will be paid based on the minimal income for purposes of insurance contributions payment as prescribed by law: NIS 5,571.75 (as of Apr 01, 2023). If his wage is above that aforementioned amount, insurance contributions will be paid based on his actual income. In case of a part-time worker, minimal income is calculated upon hour value multiplied by the number of hours the worker is employed.
For more information about non-workers – click here.
For details click here
An Israeli resident employed overseas for an Israeli employer, whereas the employment agreement was concluded in Israel, is insured under National Insurance Law as a salaried employee working in Israel, and his employer is required to declare him and pay insurance contributions on his behalf according to the rules applying to salaried employees in Israel.
Those who work as salaried employee and have incomes not from work (the income of a person not defined as self-employed is also held as income not from work) will pay insurance contributions on his work salary up to the maximum income liable for the payment of insurance contributionsThe amount of maximum income on which insurance contributions are paid. Insurance contributions are not paid on any income that is above this maximum. The maximum is updated every year in accordance with the rate of the rise in the Consumer Price Index. His income not from work will be subject to insurance contributions up to the maximal income, after deducting 25% of the average wage and taking into account his income as salaried employee.
Yes. Every Israeli resident above 18 years old is insured and liable to pay national and health insurance contributions, even if it does not work.
As a married woman working only in your household you are not insured and are not required to pay insurance contributions, provided that your spouse is an Israeli resident.
Those who employ a domestic worker must register the worker at the National Insurance Institute, report and pay national and health insurance contributions on his behalf. The employer is allowed to deduct the worker's share of insurance contributions from his salary. When completing the multi-annual report for a domestic worker, one must carefully note down all 12 personal details of the worker. Failing to fill-out worker's details on the multi-annual report form or completing wrong details may be of prejudice to the worker's rights at the National Insurance Institute. A person who is in arrear in the payment of insurance contributions for his domestic worker, may incur arrest up to a year and a fine. Besides, he will be charged to pay insurance contributions based on the actual wage paid to the worker, but not on less than half the average wage, as paid for each month of employment subject to arrears. The Institute is also entitled to claim from the employer who did not register in time or did not pay insurance contributions on due time, the sum of benefits due to the worker. The obligation of payment of insurance contributions for a domestic worker lies also on those who employ a foreign worker or a worker who is not Israeli resident and lives in Yehuda and Shomron, Gaza Band, and the Territories under Palestinian control in Gaza and Jericho. Insurance contributions for such workers will be paid directly to the National Insurance Institute.
Dates of payment for domestic worker are scheduled 4 times a year: On April 20, for months January-March, on July 20, for months April-June, on October 20, for months July-September, and January 20, for months October-December.
The obligation of reporting lies upon the employer, who must pay national and health insurance contributions for his salaried workers. The employer has to report the workers employed in his business as salaried employee, and pay national and health insurance contributions on their behalf. The employer will himself deduct your share of insurance contributions from the wage you are paid.However, someone who, prior to his salaried job, did not work nor pay insurance contributions as non-worker – must notify the National Insurance Institute about the start of his employment as salaried employee, in order to let the Institute stop charging him as non-worker (the start of your employment as salaried worker is only reported to the Institute by Income Tax after a certain amount of time).