Benefit rates


The rate of the special allowance for a newborn whose woman passed away is 30% of the average wage, which is NIS 3,761 (as of Jan 01, 2024).

Special benefit for a salaried employee

The special benefit is the total income of the spouse during the three months that preceded the date he or she stopped working divided by 90, but no more than a maximum benefit per day as determined by law.

If an employee did not receive a full salary in the three months preceding the date on which he or she stopped working due to sick leave, reserve duty or any other reason beyond his or her control and has the proper documentation, the National Insurance Institute will calculate the special benefit on the basis of the full salary.

The special benefit will be paid only if the rate exceeds the rate of the special allowance per day, and the special allowance will not be paid at the same time as that of the special benefit.

Special benefit for a self-employed spouse

The rate of the special benefit is calculated based on the self-employed spouse's income in the three months preceding the first day of the month in which he or she stopped working, divided by 90, but not exceeding the maximal daily rate.

The benefit will initially be calculated based on advance payments. In the next stage, upon receiving final assessments indicating a change in income, it will be recalculated based on the rate of the assessments.

In light of an amendment to the law, the benefit of a self-employed spouse whose determining date is from 27.4.2016 and onward, will be calculated as follows:

The benefit will first be paid based on advance payments. In the next stage, upon receiving an assessment, the benefit will be recalculated based upon the current assessment or that of the previous year - whichever is higher.

The law will come into effect in 2017 when the assessments for 2016 become available.