Bituach Leumi 2027 Calculator — Israel National Insurance
Calculate Israeli National Insurance (Bituach Leumi) and health tax for 2027 — both reduced-rate (under ₪7,522/month) and full-rate (above) bands up to the ₪51,890 contribution ceiling.
Reduced vs Full Rate Bands
Up to ₪7,522/month (60% average wage), employees pay 0.4% NI + 3.1% health tax = 3.5%. Above that up to the ₪51,890 ceiling, full rate: 7% NI + 5% health = 12%. Employer adds 3.55%/7.6% on the same bands.
Ceiling and Exemption
No NI or health tax is owed on monthly income above ₪51,890 (the contribution ceiling). High earners enjoy effective NI rate decay above this cap.
Self-Employed (Atsmai)
Self-employed pay both employer + employee portions: 5.97% reduced / 17.83% full rate. They get a 52% income deduction for NI calculation purposes.
Coverage Provided
NI funds old-age pension (kitzbat zikna), disability, maternity, unemployment, work injury, child allowance, and reserve-duty pay. Health tax funds the four kupot holim sick funds.
Source: btl.gov.il 2026 contribution schedule indexed to 2027. Last updated: May 2026.
Frequently Asked Questions
What is the 2027 contribution ceiling?
₪51,890/month (≈ 5× the average wage). Income above this is exempt from both NI and health tax.
Why are there two bands?
Israel uses a reduced rate on the first ₪7,522/month (≈ 60% of average wage) to make NI progressive. The full rate kicks in only above that threshold.
What does Bituach Leumi cover?
Old-age pension, disability, maternity (full salary for 15 weeks), unemployment, work injury, child allowance, and reserve duty (miluim).
Do new immigrants pay NI?
Yes from arrival, but they get exemptions on certain benefits during the first year and reduced rates if not yet employed.
Is my data private?
Yes. All calculations run in your browser. Income, contribution and asset data are never sent, stored, or shared.