Rates of insurance contributions


Rates of insurance contributions for the self-employed aged between 18 and prior to retirement age:

 

On monthly wage of NIS 7,703 (reduced rate)

On monthly wage above NIS 7,703 and up to max income subject to insurance contributions of {130201} per month - (full rate) 

National  insurance contributions

4.47%

12.83%

Health insurance contributions

3.23%

5.17%

Total

7.7%

18%















Rates of insurance contributions for the self-employed who is under 18 or has reached retirement age:


A self-employed worker who reached retirement age is not liable to pay insurance contributions for the disability and private accident insurance branches.

Those up to age 18 or who are receiving an old-age pension, will pay as follows:

  • On the monthly wage of NIS 7,703 - a reduced insurance contribution rate of 0.26% .
  • On the share of income above NIS 7,703 and up to NIS 51,910 - a regular insurance contribution rate of 0.78% .

These rates include only the payment of national insurance contributions:
Those under 18 - are exempt from the payment of health insurance contributions.
For those receiving an old-age pension - health insurance contributions are deducted from their pension at a monthly rate of NIS 237 .

Those who reached retirement age and do not receive an old-age pension, will pay as follows:

  • On the monthly wage of NIS 7,703  - a reduced insurance contribution rate of 6.92% .
  • On the share of income above {130204} and up to {130201} - a regular insurance contribution rate of 15.79% .


Above rates involve health insurance contributions as well.

If the income from your profession be lower than NIS 3,442 per month, contributions are paid based on the minimum income.


Rates as of Jan 01, 2026