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.

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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.