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 627 (as of Jan 01, 2024)

  • 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 and 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.