Who is exempt from paying national insurance contributions

• A housewife – a woman who is married to or the common law wife of an insured person and who does not work outside her home.
• A person receiving a permanent work disability pension at a rate of 100%, as well as a permanent or temporary general disability pension  at a rate of at least 75% continuously for at least a year – exemption applies for the period in which he/she receives the pension, even if he/she has income from sources other than work.
  However, if that person is a salaried employee – his or her employer must pay on his behalf national insurance contributions regarding work injury, maternity and bankruptcy insurances, as well as health insurance contributions.
  For a self-employed – he or she must pay national insurance contributions for work injury insurance, as well as health insurance contributions.
• A soldier in regular military service – who is not a salaried or self-employed worker.
• An Israeli resident living in another country with whom Israel has signed a convention, and who has paid social security in that country – is exempt from paying national insurance contributions in Israel for the period in which he/she paid the country with the convention. However, he/she is responsible for paying health insurance for this period. For those with no income, the health insurance contribution that must be paid is at the minimal rate. Details to be found in living in a country which has a convention with Israel

All of the following, provided that they have no income from work or any other sources, or their income from other sources is not over 5% of the average wage – NIS 666 (as of Jan 01, 2025): 

• Anyone receiving a pension from the NII or from one of the bodies listed under section 350 of the National Insurance Law  (except for someone who received unemployment benefit for a whole month).
• Discharged soldiers and those completing national or civilian service – are entitled to an exemption from paying national insurance contributions as from January 1, 2015, for a period of two months following the end of the service, under the conditions prescribed by law.
• A new immigrant (including a returning minor as defined by the Ministry of Immigrant Absorption: a person who left Israel as a minor, even if he returned to Israel as an adult. It is necessary to bring an authorization from the Ministry of Immigrant Absorption stating that this person has been defined as a "returning minor" and an immigrant citizen as defined by the Ministry of Immigrant Absorption: a person who was born abroad to an Israeli citizen, who would have been entitled to an immigrant visa from the Ministry of the Interior had he not been an Israeli citizen, and who meets the conditions determined by the Ministry of Immigrant Absorption, including living abroad for at least 4 years consecutively. It is necessary to bring an authorization from the Ministry of Immigrant Absorption stating that this person has been defined as an "immigrant citizen" ) – for a period of up to 12 months from the day of his immigration to Israel.
• Those aged at least 18 who did enlist in the army or serve in national or civil service before age 21, including a person in prep school –  are exempt from paying insurance contributions from the age of 18 until the start of their service in the army or national service before age 21.
• Those who did enlist in the army or serve in the national or civil service before the age of 20 - will be entitled to an exemption of payment of insurance contributions as of 1.8.2019, for the period between the age of 18 and 21.
  To examine your eligibility for this exemption, please complete Form 6019, and submit it on our website or at your local NII branch.
• Those aged at least 18 who did not enlist in the army or volunteer in national service, and are still studying in a post-elementary educational institution up to grade 12 – are exempt from payment of insurance contributions only during the period of studies, and this up to age 19 at most.
  Whether you have reached the age of 18 and already completed your studies in a post-elementary educational institution, and did not enlist in the army or volunteer in alternative national service, you must begin to pay national insurance contributions. To that end, you must fill out a Multi-Annual Report Form and submit it to your local NII branch.
• Anyone who is registered with the Employment Service as unemployed and does not receive unemployment benefits - is exempt from paying national insurance contributions (excluding health insurance contributions) for each month of full reporting. The exemption is granted for a period of up to 12 months during two consecutive tax years.

  Eligibility for the exemption lasts for the period of eligibility for unemployment and even after you have finished receiving unemployment benefits if you have continued to report fully to Employment Service.

  To check eligibility, you must contact the Insurance and Collection Department at the branch nearest to your place of residence, and indicate in which months you were registered for each month of full reporting and attach confirmation of your report. You can contact the branch directly via the Personal Service website or this contact form.
  

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