The obligation of payment of insurance contributions for an employee on an unpaid vacation applies to the employer regarding the first two months of vacation. The employer is allowed to deduct from the employee's
salary, the insurance contributions paid on his behalf during the first two
months of unpaid leave.
As of the third month, those taking unpaid vacation and have no activity whatsoever, neither as employee nor as sel-employed, are obligated to pay for their own nationa and health insurance contributions at minimum rate - NIS 203 (as of Jan 01, 2024) per month.