For salaried workers


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Rates of national and health insurance contributions for salaried workers who are Israeli residents aged 18 up to retirement age, as percentages of income
as of Jan 01, 2023

 

For the share of income which is up to 60% of the average wage – NIS 7,122 – (reduced rate)

For the share of income which exceeds 60% of the average wage, up to the maximum level of income for which national and health insurance contributions must be paid – NIS 47,465 – (full rate)


employer

employee

total

employer

employee

total

National insurance contributions

3.55%

0.4%

3.95%

7.6%

7%

14.6%

Health insurance contributions

-

3.1%

3.1%

-

5%

5%

Total

3.55%

3.5%  

7.05%

7.6%

12%

19.6%

The maximum income is updated every year in accordance with the increase in the consumer price index on January.

Rates of insurance contributions by type of workers and by columns on form 102 (report on employment of Israeli workers):

as of Jan 01, 2023

 

reduced rate

full rate

total

employee

    employer

total

employee

employer

column 1 - workers who are Israeli residents aged 18 or over and under retirement age.

7.05%

 3.5%

3.55%

19.6%

12%

7.6%

column 2 - controlling shareholder , aged 18 or over and under retirement age

7%
         3.49%   3.51% 19.17%
           

11.79%
7.38%
column 3 - in this column, please report on the other workers who are Israeli residents and who are not included in column 1, as well as on controlling shareholders who are not included in column 2

persons over age of entitlement to old-age pension who first became Israeli residents above age 62

3.58%

3.1%

0.48%

7.12%

5%

2.12%

controlling shareholder

3.57%

3.1%

0.47%

7.06%

5%

2.06%

​persons below retirement age who first became Israeli residents at above 624.06% 3.24% 0.82% 10.23% 7.28% 2.95%
​woman between the "age of retirement for men" who first became Israeli resident at above 623.67% 3.12% 0.55% 7.82% 5.35% 2.47%
​persons between the "age of retirement for men" and the age entitling to old-age pension who first became Israeli residents at above 623.63% 3.11% 0.52% 2.31% 7.45% 2.31%

recipients of a work disability allowance or a mobility allowance and who hold an annual certificate from the National Insurance

3.58%

3.1%

0.48%

7.12%

5%

2.12%

controlling shareholder

3.57%

3.1%

0.47%

7.06%

5%

2.06%

woman between the "age of retirement age for men" who doesn't receive an old-age pension6.66% 3.38% 3.28% 17.19% 10.07% 7.12%

persons between retirement age and the age entitling to an old-age pension who do not receive old age pension

6.62%

3.37%

3.25%

16.82%

9.86%

6.96%

controlling shareholder

6.61%

3.37%

3.24%

16.76%

9.86%

6.9%

persons under 18

0.48%

--

0.48%

2.12%

--

2.12%

controlling shareholder

0.47%

--

0.47%

2.06%

--

2.06%

persons who receive old-age pension

0.48%

--

0.48%

2.12%

--

2.12%

controlling shareholder

0.47%

--

0.47%

2.06%

--

2.06%

soldiers in compulsory military service

3.95%

0.4%

3.55%

14.6%

7%

7.6%

controlling shareholder

3.9%

0.39%

3.51%

14.17%

6.79%

7.38%

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