For an insured who is a salaried employee or self-employed, injury allowance is calculated as follows: 75% of the income subject to insurance contributions, in the 3 full months preceding the first day of the month in which he stopped working due to the injury, or the month of injury up to the day it occurred and the two previous months, divided by 90 – whichever amount is higher – and up to the maximum injury allowance per day of NIS 1,241.25 (as of Jan 01, 2024).
Income taken into account in the calculation of injury allowance:
- Salaried employee – The injury allowance will be calculated according to salary that is subject to the payment of insurance contributions, including overtime, premiums and grants (such as clothing allowance, vacation pay, 13th salary).
Please note that if you didn't receive a full salary during the 3 months that preceded the injury, we will examine the possibility of calculating the injury allowance as if you had received your full salary. To that end, you have to send us authorizations showing that you did not receive a full compensation for justified reasons (sick leave or vacation certificates and so forth). These certificates may be sent via the website. - Salaried employee who is also self-employed – If you were injured during work either as a salaried employee or self-employed, the injury allowance will be calculated according to your income from both professional activities.
Please note that your income as self-employed will be taken into account only if, at the time of the work injury, you were registered with the National Insurance as a self-employed worker, and paid insurance contributions on time. - Self-employed – The injury allowance is calculated according to your income in the current tax year.
- Partially incapacitated person – if you are a salaried employee or self-employed and, according to a medical authorization from a health maintenance organization (HMO), you sustained a partial work incapacity, and your working hours have been cut – you will be paid reduced injury allowances, for eight hours per day at most.
- If you were injured during vocational training or vocational rehabilitation – and in the three months preceding the injury, you also earned a work income as employee or self-employed, injury allowances will be calculated according to your income as salaried or self-employed worker, or according to the income on which the insurance contributions were calculated during your vocational training or vocational rehabilitation in those three months – whichever is the higher amount.
Deductions from the work-injury allowance
Income tax and national insurance contributions and health insurance contributions are deducted from the injury allowance.
Differentials in injury allowance
A salaried employee who received wage differentials and additional compensations for the period preceding the payment of work-injury allowance, may be entitled to the payment of differentials in injury allowance.
To check your eligibility, you need to send us pay slips mentioning the additional payment made, within 12 months of the approval of the claim.
The pay slips can be sent by means of the website, or provided to branch of the National Insurance nearest your place of residence.