Under the State Health Insurance Law, each 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. must pay health insurance contributions from their income, in accordance with the rate specified by law.
Jobless people who have no income from any source must pay a minimum health insurance contribution: NIS 116 .
Who is exempt from payment of health insurance contributions?
An exemption to pay health insurance contributions is granted in the following cases:
- Housewife - A housewife who is married to an insured person and who does not work outside her home. To learn more about who is included in the definition of housewife, click here.
- Children - residing in Israel and under 18 are automatically insured and exempt from payment of health insurance contributions.
Inducted soldiers receive health services from the Israel Defense Forces and are not covered by the State Health Insurance Law; therefore, they are exempt from payment of health insurance contributions. - Before IDF enlistment - A person who turned 18 and will enlist in IDF before the age of 21 is entitled to be exempt from payment of health insurance contributions until the start of military service if he or she has no income or income below NIS 627 .
- Before volunteering in nation/civil service - A person who turned 18 and will perform a national or civil service before the age of 21 is entitled to be exempt from payment of health insurance contributions from the age of 18 until the start of the service, if he or she has no income or income below NIS 627 .
- Soldier in regular service - Soldiers receive health care services from IDF, and are not insured under the State Health Insurance Law. A soldier in regular service is therefore exempt from health insurance contributions if he or she is also working as a salaried employee during the service. If so, only national insurance contribution are to be paid at the regular rate.
- Discharged soldier, people ending national or civil service - will be entitled to an exemption of payment of health insurance contributions for two months upon the end of service, according to the conditions set forth by the law.
- Prisoner or detainee - people staying in a detention facility/prison, who have no income or an income below NIS 627 , are entitle to an exemption of health insurance contributions for a 12-month period.
- New immigrant - a person who immigrated in Israel and has no income or an income below NIS 627 , is entitled to be exempt from payment of health insurance contributions, for a 6-month period from the day of his/her Aliyah.
An exemption may be granted for 6 additional months (12 months overall) if subsistence benefits are also paid to him or her by the Ministry of Absorption. To obtain the additional exemption, one must provide the National Insurance with a subsistence benefit recipient certificate. The additional exemption is only granted for the months in which subsistence benefits were paid. - Organ donors - the person who donated, while being alive and in Israel, an organ to be transplanted to another person, is entitled to be exempt from health insurance contributions for a 36 months period, if the following conditions are met: the organ recipient is an Israeli resident and the donation took place as of 2010 onwards.
The exemption period starts on January 1st of the year following the year of the organ donation. For instance: If the donation was made in April 2019, the right to an exemption would start in January 2020, and last up to December 2022.
How organ donors are granted an exemption?
The National Insurance of Israel (NII) obtains a list of donors entitled to the exemption from the Ministry of Health.
Obtaining an exemption for years 2021 and following
From 2021 the NII will send salaried donors a yearly authorization of eligibility for the exemption at the beginning of the year (it is neither necessary to contact us nor to send a Form 100). The donor has to provide his employer whit the authorization, to let him apply the exemption.
Concerning a donor who failed to provide the authorization to the employer for whatever reason, as well as the donor entitled to an exemption of deduction of health insurance contributions from his income and retirement pension - they can receive the exemption by means of coordination of health insurance contribution they shall carry out at the end of each year on the NII's website, without any need to contact us.
To obtain a return on health insurance contributions for 2020 for a salaried worker and pensioner
A printed and signed Form 100 for 2020 shall be sent by email at: trumutbb@nioi.gov.il
For any question, you can contact us by email at trumutbb@nioi.gov.il.
The amounts mentioned on this page are updated as of Jan 01, 2024.