Calculation of benefit entitlement according to income from work


The total of income has an impact on the income support benefit, but only part of your work income is taken into account and deducted from the full benefit amount.

Below is an explanation of the method used to calculate the benefit amount to which those who earn work income are entitled, as of Jan 01, 2026:

Stage 1

The following amount of income shall be deducted from the amount of your work income (tax credit):

Up to age 55:

  • Single – NIS 688 .
  • Couple, couple + child/children – NIS 964 .
  • Single parent – from your work income up to NIS 4,655 is deducted NIS 964 .
  • A single parent who is entitled to a benefit for dependents or a survivors pension with income supplement - from your work income up to NIS 4,655 is deducted NIS 3,786 .

From age 55:

  • Single – NIS 1,790 .
  • Couple, couple + child/children – NIS 2,341 .
  • Single parent – from your labor income up to NIS 4,655 is deducted NIS 2,341 .
  • A single parent who is entitled to a benefit for dependents or a survivors pension with income supplement - from your work income up to NIS 4,655 is deducted NIS 3,786 .

Stage 2

From the balance of your income, after deduction of the relevant credit sum, calculate as follows: 

Up to age 55:

  • Single, couple – 70%
  • Couple + child – 67.5%
  • Couple + children – 62.5%

From age 55:

  • Single, couple, couple with child/children – 60%
  • For single parent – the benefit rate is 25% up to an income of NIS 4,655 . For income higher than NIS 4,655 , applies an additional support benefit of 60%.

Stage 3

Deduct the amount received in Stage 2 from the benefit amount that you would have received had you not been working. Table of benefit amounts.


Example: For a single parent aged 38 who earns a gross income of NIS 4,800, the benefit is calculated as follows:

Stage 1:

We deduct the credit amount of NIS 964 from an income of NIS 4,655

NIS 964 - NIS 4,655 = 3,570

Stage 2:

  • We calculate 25% from income up to NIS 4,655 remaining after the credit
    3,570 x 25% = 893
  • We deduct NIS 4,655 from the gross income of NIS 4 800
    4,800 - NIS 4,655 = 298
  • We calculate 60% of the income above NIS 4,655
    298 x 60% = 179
  • 179 + 893 = 1,072


1,072 is the sum to be deducted from the income support benefit.

In case you earn income from work and other sources, a different calculation method is used.

Here is a calculator to determine the amount of income support benefit to which you are entitled.