For salaried workers


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, 2021

 

For the share of income which is up to 60% of the average wage NIS 6,331 – (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 44,020 – (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

As of January 2006, the maximum income is updated every year in accordance with the increase in the consumer price index on January (and not according to the increase in average wage, as it used to be until then).

Rates of insurance contributions by type of workers and by columns on form 102 (report on employment of Israeli workers):
as of Jan 01, 2021

 

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 shareholders of companies, 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 do not receive old-age pension

% 3.58

% 3.1

% 0.48

7.12

5

2.12

controlling shareholders

% 3.57

% 3.1

% 0.47

7.06

5

2.06

persons receiving permanent work disability pension at rate of 100% or permanent general disability pension at rate of 100%, or temporary general disability pension at rate of 100% for a consecutive period of at least one year 

% 3.58

% 3.1

% 0.48

7.12

5

2.12

controlling shareholders

% 3.57

% 3.1

% 0.47

7.06

5

2.06

persons between retirement age and age of entitlement to old-age pension who do not receive old age pension

% 6.62

% 3.37

% 3.25

16.82

9.86

6.96

controlling shareholders

% 6.61

% 3.37

% 3.24

16.76

9.86

6.9

persons under 18

% 0.48

--

% 0.48

2.12

--

2.12

controlling shareholders

% 0.47

--

% 0.47

2.06

--

2.06

persons who receive old-age pension

% 0.48

--

% 0.48

2.12

--

2.12

controlling shareholders

% 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 shareholders

% 7

% 3.49

% 3.51

19.17

11.79

7.38