For foreign resident


Rates of national insurance contributions for foreign resident, as percentages of income
as of Jan 01, 2024


For the share of income which is up to 60% of the average wage NIS 7,522 – (reduced rate)

For the share of income which exceeds 60% of the average wage, up to the maximum level of income for which insurance contributions must be paid – NIS 49,030

employer

employee

total

employer

employee

total

National insurance contributions

0.59%

0.04%

0.63%

2.65%

0.87%

3.52%












Rates of national insurance contributions for resident
of the Palestinian Authority or Judea and Sameria in settlement or in military sites, as percentages of income (in the area)

as of Jan 01, 2024

 

For the share of income which is up to 60% of the average wage NIS 7,522 – (reduced rate)

For the share of income which exceeds 60% of the average wage, up to the maximum level of income for which insurance contributions must be paid – NIS 49,030

employer

employee

total

employer

employee

total

National insurance contributions

0.56%

0.03%

0.59%

2.49%

0.61%

3.1%