Paternity allowance rates


Paternity allowance is paid in one installment, on your own or joint bank account you share with your spouse.
Allowance rate is calculated according to your income (liable to the payment of insurance contributions) and up to a maximum amount of  NIS 1,655 (as of Jan 01, 2024) per day.

You can use a  for an easy and fast calculation of paternity allowance (in Hebrew).

Method of calculation

The daily rate of paternity allowance to which you are entitled is the higher of the two sums below :

  • Your wage over the last 3 months preceding the day you have stopped working, divided by 90;
  • Your wage over the last 6 months preceding the day you have stopped working, divided by 180;

In other words, if you stopped working in the middle of July, your benefit is calculated based on your salary from April to June, or January to June, whichever is higher.

If you are self-employed, please note that your salary will initially be evaluated according to advance payments you have made to the NII. In the next phase, upon receiving your income tax assessment, your salary will be determined based on this assessment or that of the previous year - whichever is higher.

Those who are both salaried employee an self-employed - you will be entitled to paternity allowance for all of your incomes, but not exceeding the maximum daily rate of paternity allowance, provided you did accrue an entitling qualifying period as a salaried employee or a self-employed worker - each separately.

Income supplement for purposes of allowance calculation

A salaried employee - If your wage has been subject to a reduction in the 6 months preceding a cessation of work due to illness, accident, strike, work stoppage, a death in the family or for any other reason beyond your control - you are required to send to us relevant authorizations, enabling us to examine the possibility of calculating the allowance amount rate based on a higher income, or earlier months.

Receiving allowance differentials

If, after receiving payment of paternity allowance, your employer made further payments, such as convalescence, clothing, bonuses and so forth, you have to submit a claim for payment of differentials on paternity allowance - for more information, click here.

Deductions from allowance amount

From the amount of the allowance are deducted the following sums:

  • Tax income - if you have a an income tax discount or exemption authorization, you must submit it to the National Insurance Institute or Tax Income Authority in order to obtain a tax return.
  • National and health income contributions in accordance with your income.