For foreign resident


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

as of Jan 01, 2025


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 50,695

employer

employee

total

employer

employee

total

National insurance contributions

0.75%

0.1%

0.85%

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, 2025

 

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 50,695

employer

employee

total

employer

employee

total

National insurance contributions

0.71%

0.07%

0.78%

2.49%

0.61%

3.1