Rates of insurance contributions paid by self-employed person


Self-employed persons who are 18 years of age and over but who have not yet reached retirement age


Will pay their contributions according to the following specifications:

  • For that share of their income which is 60% or below of the Average Wage under National Insurance Law NIS 7,522 (as of Jan 01, 2024) they pay national insurance contributions equivalent to 2.87% (as of Jan 01, 2017) of that share and pay health insurance contributions equivalent to 3.1% (as of Jan 01, 1995) of that share.
  • For that share of their income which exceeds 60% of the Average Wage under National Insurance Law up to the maximum level of income for which national and health insurance contributions must be paid, they pay national insurance contributions equivalent to 12.83% (as of Jan 01, 2017) of that share and pay health insurance contributions equivalent to 5% (as of Jan 01, 2006) of that share.

For the table of insurance rates and amounts for self-employed persons, press here

 If you are a self-employed person and are above the retirement age

 If you do not receive an old-age pension:

  1. You pay national insurance contributions at the (reduced) rate of 5.47% (as of Jan 01, 2017) of that share of your income which is 60% or less of the average wage, 0.04% (as of Apr 01, 2011).
  2. You pay national insurance contributions at the (regular) rate of 15.62% (as of Jan 01, 2017) of that share of your income which exceeds 60% of the average wage.

These rates include health insurance contributions.

 

If you receive an old-age pension:

  1. You pay national insurance contributions at the (reduced) rate of 0.17% (as of Jan 01, 2017) of that share of your income which is 60% or less of the average wage, 0.04% (as of Apr 01, 2011).
  2. You pay national insurance contributions at the (regular) rate of 0.78% (as of Jan 01, 2017) of that share of your income which exceeds 60% of the average wage.

These rates include only national insurance contributions. The health insurance contributions are deducted each month from your old-age pension in the amount of NIS 223 (as of Jan 01, 2024).