For salaried workers


Rates of national and health insurance contributions for salaried workers who are Israeli residents aged 18 up to retirement age, as percentages of income (as of February 1, 2025)

 

For the share of income up to 60% of the average wage NIS 7,522 (as of Jan 01, 2024) – (reduced rate)

For the share of income above 60% of the average wage, up to the maximum level of income for which national and health insurance contributions must be paid – NIS 50,695 (as of Jan 01, 2025) – (full rate)


employer

employee

total

employer

employee

total

National insurance contributions

4.51% (as of Jan 01, 2025)

1.04% (as of Jan 01, 2025)

5.55% (as of Jan 01, 2025)

7.6 (as of Jan 02, 2025)

7 (as of Jan 02, 2025)

14.6 (as of Jan 02, 2025)

Health insurance contributions

-

3.23% (as of Jan 01, 2025)

3.23% (as of Jan 01, 2025)

-

5.17 (as of Feb 01, 2025)

5.17 (as of Feb 01, 2025)

Total

4.51% (as of Jan 01, 2025)

4.27% (as of Jan 01, 2025) 

8.78% (as of Jan 01, 2025)

7.6 (as of Jan 02, 2025)

12.17 (as of Jan 02, 2025)

19.77 (as of Jan 02, 2025)

The maximum income is updated every year in accordance with the increase in the consumer price index on January.

Rates of insurance contributions by type of workers and by columns on form 102 (report on employment of Israeli workers):

As of February 1, 2025

 

reduced rate

full rate

total

employee

    employer

total

employee

employer

column 1 - workers who are Israeli residents aged 18 or over and under retirement age.

8.78% (as of Jan 01, 2025)

 4.27% (as of Jan 01, 2025)

4.51% (as of Jan 01, 2025)

19.77 (as of Jan 02, 2025)

12.17 (as of Jan 02, 2025)

7.6 (as of Jan 02, 2025)

column 2 - controlling shareholder , aged 18 or over and under retirement age

8.71% (as of Jan 01, 2025)
         4.25% (as of Jan 01, 2025)   4.46% (as of Jan 01, 2025)19.34 (as of Jan 02, 2025)
           

11.96 (as of Jan 02, 2025)
7.38% (as of Jan 01, 2019)
column 3 - in this column, please report on the other workers who are Israeli residents and who are not included in column 1, as well as on controlling shareholders who are not included in column 2

persons over age of entitlement to old-age pension who first became Israeli residents above age 62

3.84% (as of Jan 01, 2025)

3.23% (as of Jan 01, 2025)

0.61% (as of Jan 01, 2025)

7.29 (as of Jan 02, 2025)

5.17 (as of Jan 02, 2025)

2.12% (as of Jan 01, 2021)

controlling shareholder

3.83% (as of Jan 01, 2025)

3.23% (as of Jan 01, 2025)

0.6% (as of Jan 02, 2025)

7.23 (as of Jan 02, 2025)

5.17 (as of Jan 02, 2025)

2.06% (as of Jan 01, 2019)

​persons below retirement age who first became Israeli residents at above 624.64% (as of Jan 01, 2025)3.6% (as of Jan 02, 2025)1.04% (as of Jan 01, 2025)10.4 (as of Jan 02, 2025)7.45 (as of Jan 02, 2025)2.95% (as of Jan 01, 2019)
​woman between the "age of retirement for men" who first became Israeli resident at above 623.98% (as of Jan 01, 2025)3.28% (as of Jan 01, 2025)0.7% (as of Jan 02, 2025)7.99 (as of Jan 02, 2025)5.52 (as of Jan 02, 2025)2.47% (as of Jan 01, 2019)
​persons between the "age of retirement for men" and the age entitling to old-age pension who first became Israeli residents at above 623.92% (as of Jan 01, 2025)3.26% (as of Jan 01, 2025)0.66% (as of Jan 01, 2025)2.31% (as of Jan 01, 2019)7.62 (as of Jan 02, 2025)2.31% (as of Jan 01, 2019)

recipients of a work disability allowance or a mobility allowance and who hold an annual certificate from the National Insurance

3.84% (as of Jan 01, 2025)

3.23% (as of Jan 01, 2025)

0.61% (as of Jan 01, 2025)

7.29 (as of Jan 02, 2025)

5.17 (as of Jan 02, 2025)

2.12% (as of Jan 01, 2019)

controlling shareholder

3.83% (as of Jan 01, 2025)

3.23% (as of Jan 01, 2025)

0.6% (as of Jan 02, 2025)

7.23 (as of Jan 02, 2025)

5.17 (as of Jan 02, 2025)

2.06% (as of Jan 01, 2019)

woman between the "age of retirement age for men" who doesn't receive an old-age pension8.12% (as of Jan 01, 2025)3.95% (as of Jan 01, 2025)4.17% (as of Jan 01, 2025)17.36 (as of Jan 02, 2025)10.24 (as of Jan 02, 2025)7.12% (as of Jan 01, 2021)

Men and women aged between 67 and 70 who are not receiving an old-age pension

8.06% (as of Jan 01, 2025)

3.93% (as of Jan 01, 2025)

4.13% (as of Jan 01, 2025)

16.99 (as of Jan 02, 2025)

10.03 (as of Jan 02, 2025)

6.96% (as of Jan 01, 2021)

controlling shareholder

8.05% (as of Jan 01, 2025)

3.93% (as of Jan 01, 2025)

4.12% (as of Jan 01, 2025)

16.93 (as of Jan 02, 2025)

10.03 (as of Jan 02, 2025)

6.9 (as of Jan 02, 2025)

persons under 18

0.61% (as of Jan 01, 2025)

--

0.61% (as of Jan 01, 2025)

2.12% (as of Jan 01, 2019)

--

2.12% (as of Jan 01, 2019)

controlling shareholder

0.6% (as of Jan 02, 2025)

--

0.6% (as of Jan 02, 2025)

2.06% (as of Jan 01, 2019)

--

2.06% (as of Jan 01, 2019)

persons who receive old-age pension

0.61% (as of Jan 01, 2025)

--

0.61% (as of Jan 01, 2025)

2.12% (as of Jan 01, 2021)

--

2.12% (as of Jan 01, 2021)

controlling shareholder

0.6% (as of Jan 02, 2025)

--

0.6% (as of Jan 02, 2025)

2.06% (as of Jan 01, 2019)

--

2.06% (as of Jan 01, 2019)

soldiers in compulsory military service

5.55% (as of Jan 01, 2025)

1.04% (as of Jan 01, 2025)

4.51% (as of Jan 01, 2025)

14.6 (as of Jan 02, 2025)

7 (as of Jan 02, 2025)

7.6 (as of Jan 02, 2025)

controlling shareholder

5.48% (as of Jan 01, 2025)

1.02% (as of Jan 01, 2025)

4.46% (as of Jan 01, 2025)

14.17% (as of Jan 01, 2019)

6.79% (as of Jan 01, 2013)

7.38% (as of Jan 01, 2019)