Rates of national and health insurance contributions for salaried workers who are Israeli residentA person whose life is centered in Israel. Criteria for determining this include: Israel is your permanent place of residence, where your family resides, where your children go to school, your primary place of work, or where you are studying. s aged 18 up to retirement age, as percentages of income
as of Jan 01, 2021
|
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
|
total |
employee |
employer |
total |
employee |
employer |
|
column 1 - workers who are Israeli residentA person whose life is centered in Israel. Criteria for determining this include: Israel is your permanent place of residence, where your family resides, where your children go to school, your primary place of work, or where you are studying. s aged 18 or over and under retirement ageThe age at which you will be entitled to the old-age pension, on condition that your income from work and from other sources does not exceed a certain amount. Income from work pension is not taken into account. Retirement is set at age 67 for men and 62 for women.. |
% 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 pensionThis age of entitlement is set at 70 for both men and and women, and eligibility for an old-age pension is not subject to a means test. 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 |