Israel Bituach Leumi Calculator 2026
Calculate Israel Bituach Leumi (National Insurance Institute, ביטוח לאומי) contributions for 2026. Employee: 0.4% on low income up to ILS 7,522/month, 7% above. Employer match: ~3.55% / ~7.6%. Self-employed pays different rates. Income cap: ~ILS 49,030/month (5x average wage). Covers pension, disability, unemployment, maternity.
Bituach Leumi Rates 2026
Employee (employed): low rate 0.40% on monthly income up to ILS 7,522 (60% average wage); high rate 7.00% on income between ILS 7,522 and ILS 49,030/month (5× average wage). Above cap: no contribution. Employer: 3.55% low, 7.60% high — paid on top of salary. Self-employed: 2.87% low, 12.83% high — higher rate because no employer match.
Coverage and Benefits
Pension (zikna): old-age pension at retirement (62F/67M). Survivor's pension. Disability (nechut): general or work disability. Unemployment (avtalah): up to 175 days, eligibility based on contributions. Maternity (dami leda): 15 weeks paid leave, 90% of average salary. Children's allowance. Long-term care. Reserve duty (miluim) compensation. War-related compensation.
New Immigrant (Oleh) Exemption
New immigrants (olim) receive temporary BL discount: first year — partial; full obligation by year 2-3 typically. Returning residents (toshav chozer): partial exemption available based on years abroad. Foreign workers: cover under specific arrangements via employer permits.
Income Cap Adjustment
Cap = 5 × average wage in economy. 2026 monthly cap approx ILS 49,030/month (annual ILS 588,360). Income above cap: no BL contribution. High-income earners effective BL rate decreases as income rises. Update annually with NII (btl.gov.il) for current cap figure.
Sources: National Insurance Institute (Bituach Leumi, btl.gov.il), National Insurance Law 5755-1995. Last updated: May 2026.
Frequently Asked Questions
What is Bituach Leumi?
Israel's National Insurance Institute — provides old-age pension, disability, unemployment, maternity, child allowances, long-term care, and reserve-duty compensation. Mandatory for all Israeli residents and workers.
What are 2026 Bituach Leumi rates?
Employee: 0.4% on income to ILS 7,522/mo, 7.0% above (capped at ILS 49,030/mo). Employer match: 3.55% low / 7.60% high. Self-employed: 2.87% low / 12.83% high. Cap = 5× average wage in economy.
What does Bituach Leumi cover?
Old-age pension (age 62F/67M), survivor pension, general/work disability, unemployment (up to 175 days), maternity (15 weeks paid), children's allowance, long-term care, reserve-duty pay (miluim), accident compensation. National Health Insurance funded separately via Mas Briut.
Do new immigrants pay Bituach Leumi?
New immigrants (olim chadashim) get temporary discount — partial obligation first year, full by year 2-3. Returning residents (toshav chozer): partial exemption based on years abroad. Apply for status confirmation via NII branch.
Is there an income cap?
Yes — 5× average wage in economy. 2026 monthly cap ~ILS 49,030. Income above cap: no Bituach Leumi contribution. High-income earners effectively pay lower BL rates.