Israel Bituach Leumi Calculator 2026
Estimate your 2026 Israel Bituach Leumi (National Insurance) and Mas Briut (health tax) deductions on monthly salary. Splits employee, employer, and health-tax portions using the official two-tier rates around the 60% average wage threshold (ILS 7,522/month in 2026), per the Bituach Leumi Institute (Israeli National Insurance Institute).
Threshold = 60% of average monthly wage = ILS 7,522 in 2026. Rates differ for income below vs above this line. Salary above the ceiling (~ILS 50,695/month) is exempt from Bituach Leumi but health tax still applies up to the same ceiling.
| Employee Side | |
| Bituach Leumi (0.4% on ILS ≤ 7,522) | — |
| Bituach Leumi (7% above 7,522) | — |
| Mas Briut health tax (3.1% on ILS ≤ 7,522) | — |
| Mas Briut health tax (5% above 7,522) | — |
| Total employee deduction | — |
| Employer Side | |
| Employer Bituach Leumi (3.55% on ILS ≤ 7,522) | — |
| Employer Bituach Leumi (7.6% above 7,522) | — |
| Total employer Bituach contribution | — |
| Total employer cost (gross + Bituach) | — |
Bituach Leumi (Israeli National Insurance) is a mandatory social-security contribution funding old-age pensions, disability, maternity, unemployment, and child allowances. In 2026, employees pay 0.4% on the portion of monthly salary up to ILS 7,522 (60% of the national average wage) and 7% on the portion above it, plus a separate Mas Briut health tax of 3.1% and 5% at the same threshold. Source: Bituach Leumi Institute (National Insurance Institute of Israel).
How 2026 Bituach Leumi Rates Work
Israel uses a two-tier contribution system tied to 60% of the average monthly wage. For 2026 that line is approximately ILS 7,522. Below this amount, employees contribute 0.4% Bituach Leumi + 3.1% Mas Briut — only 3.5% combined. Above it, employees pay 7% Bituach Leumi + 5% Mas Briut, a combined 12%. The employer pays 3.55% on the lower tier and 7.6% on the upper tier. The income ceiling for both Bituach Leumi and Mas Briut is roughly ILS 50,695/month; income above the ceiling is not charged Bituach Leumi or health tax (though regular income tax still applies).
Employee vs Self-Employed (Atzmai)
Self-employed taxpayers pay both the employee and employer shares. In 2026 that means roughly 2.87% on the lower tier and 12.83% combined on the upper tier for Bituach Leumi, plus the standard 3.1%/5% Mas Briut. Self-employed pay quarterly advances via the Bituach Leumi website and reconcile annually after filing the income-tax return. Registering as atzmai is mandatory within 90 days of starting independent activity — late registration triggers penalty interest and exposes you to backdated assessment.
What Bituach Leumi Pays For
Contributions fund old-age pension (kitzbat zikna), disability allowance, maternity grant and 15-week paid leave, work-injury compensation, unemployment benefit, child allowance, and bereavement support. Eligibility requires a minimum contribution period (e.g. 12 of the last 18 months for unemployment, 10 months in the last 14 for maternity). Keep your tlush mashkoret (payslip) and ishur me-bituach-leumi (confirmation) — they prove your contribution history if you ever claim a benefit.
Common Mistakes to Avoid
(1) Forgetting the two-tier split — many calculators apply a flat 7% Bituach Leumi to the whole salary and overstate the deduction by hundreds of shekels. (2) Mixing up the ceiling and the threshold — the 60% average wage (~ILS 7,522) splits low and high rates; the ceiling (~ILS 50,695) caps the contribution. (3) Self-employed paying only the employee share — atzmaim owe both halves. (4) Skipping the Mas Briut line — health tax is a separate deduction from Bituach Leumi though collected together. Always verify rates and thresholds for the current year on the official Bituach Leumi Institute website before payroll.
Last updated May 2026. Rates and thresholds based on the Bituach Leumi Institute (National Insurance Institute of Israel) published 2026 schedule. Always verify with btl.gov.il before relying on calculations for payroll or tax filing.