Rate of injury allowance per day


For an insured who is a  salaried employee or self-employed - 75% of his income that is subject to insurance contributions, in the 3 months preceding the first of the month in which he stopped working due to the injury, divided by 90, up to the maximum injury allowance per day of NIS 1,114.38 (as of Jan 01, 2020).

Income tax and national insurance contributions and health insurance contributions are deducted from the injury allowance.

Calculation of the injury allowance:

    • A salaried employee - The injury allowance calculated according to salary that is subject to the payment of insurance contributions, including overtime, premiums and grants (such as clothing allowance, vacation pay, 13th salary).
      If, during the three months that preceded the first of the month in which the employee stopped working due to the injury, and the insured person did not receive a full salary because of absence from work (due to illness, accident, strike, vacation, IDF service, days of mourning, and so forth), the possibility of rounding up his income to his full wage for the purpose of calculating the injury allowance, will be considered.
    • A salaried employee who is also self-employed - If he was injured during work as a salaried employee, the injury allowance is calculated according to his salary from that same employment. His income from self-employment is taken into account only if, at the time of the work injury, they were registered with National Insurance Institute as a self-employed worker, and paid insurance contributions at the appointed times.
    • A self-employed insured - The injury allowance is calculated according to his income in the current tax year.
    • Reduced injury allowance - An insured personwho is a salaried employee or self-employed and, due to a work injury, became a partially incapable of working according to medical authorization from a HMO and reduced his work hours, is paid a reduced injury allowance in accordance with the medical authorization. In any case, an injury allowance is not paid for more than eight hours per day.
    • If an insured who was injured during vocational training or vocational rehabilitation and, in the three months preceding the date on which he is due to begin receiving an injury allowance, also had income from salaried employment or from self-employment, the injury allowance is calculated according to his income from salaried employment or self-employment or according to the income on which the insurance contributions were calculated during the vocational training or vocational rehabilitation in those three months  - whichever is the higher amount.