Exemption from the payment of insurance contributions


The recipient of a disability pension for whom a degree of earning incapacity of at least 75% was established permanently or for a temporary period of at least one year, is exempt from payment of insurance contributions on the pension and on income not from work, for the period of his or her entitlement to the pension.

  • If he or she is a salaried employee - the employer must pay on his or her behalf national insurance contributions for work injury, maternity and bankruptcies and corporate liquidation (workers' rights) insurances, as well as health insurance contributions.
  • If he or she is self-employed - he or she must pay national insurance contributions for work injury and maternity insurances, as well as health insurance contributions.
  • For a recipient of a disability pension who does not have any other income, health insurance contributions amounting to NIS 104 (as of Jan 01, 2019) will be deducted from the pension.