For non-working people or those with non-work income

Insurance contributions rate for non-working people without income liable for insurance contributions

Those who do not work and without income are liable to pay insurance contributions at the minimum rate:

• National insurance contributions amounting to NIS 130 per month
• Health insurance contributions amounting to NIS 120  per month

Overall, a person who does not work and has no income will pay NIS 250 per month.
Available methods of payment of insurance contributions

Insurance contributions rate for income not from work

Those who are not working and who have income not from work - will pay national and health contributions as a percentage of their income.

Please note that an Israeli resident staying abroad and working for a foreign employer, pays insurance contributions on his income at the rate set out for non-work income.

Table of insurance contribution rates for income not from work:

Example of insurance contributions calculation

If in January 2025 you earned taxable income from a foreign employer amounting to NIS 12,000 per month, and had no other income, here is the calculation of national and health insurance contributions that you would have to pay:

• Exempt income - an income of NIS 3,134 per month is not subject to insurance contributions payments. In other words, you will not need to pay any insurance contribution for this income.

You have to pay insurance contributions on an monthly income of NIS 8,866 (12,000 - 3,134), at following rates:

• Reduced rate - on the income share up to NIS 7,522 per month, a rate of 12.08% shall be paid. In other words, NIS 909 per month.
• Full rate - on the remaining income of NIS 1,344 per month, insurance contributions shall be paid at a rate of 12.16% - or, NIS 163 per month.

Overall, for a monthly income of NIS 12,000, insurance contributions amounting to NIS 1,072 per month shall be paid.

as of Jan 01, 2025