Calculate your Bituach Leumi (National Insurance) and Mas Briut (health tax) contributions in Israel 2025. Tiered rates: 0.4%/7% NII and 3.1%/5% health tax. Source: btl.gov.il.
Enter your annual gross income to see your Bituach Leumi (National Insurance) and Mas Briut (health tax) contributions for 2025.
Total social insurance
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Bituach Leumi (NII)
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Health tax (Mas Briut)
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Tax on below-threshold portion
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Tax on above-threshold portion
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Your breakdown
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Amount
How Bituach Leumi is calculated in Israel
Bituach Leumi (the National Insurance Institute, or NII) is the Israeli equivalent of a social security system. Employee contributions are split into two tiers. On income below the annual threshold (90,264 ILS in 2025, set at 60% of the average wage), employees pay only 0.4% for NII and 3.1% for health tax. On income above the threshold and up to the annual ceiling of 540,900 ILS, the rates jump to 7% for NII and 5% for health tax. This combined rate of 12% above the threshold is substantial and has a major impact on effective take-home pay for middle and high earners.
Worked example: 180,000 ILS annual income
For 180,000 ILS gross, the below-threshold portion is 90,264 ILS and the above-threshold portion is 89,736 ILS. Bituach Leumi is: (90,264 x 0.004) + (89,736 x 0.07) = 361 + 6,282 = 6,643 ILS. Mas Briut is: (90,264 x 0.031) + (89,736 x 0.05) = 2,798 + 4,487 = 7,285 ILS. Total social insurance is 13,928 ILS, or about 7.7% of gross income.
The impact of the threshold and ceiling
The threshold creates a step-up in marginal social contributions. An employee earning just above 90,264 ILS per year faces a combined marginal social rate of 12% on additional earnings until the 540,900 ILS ceiling is reached. Above the ceiling, there are no further social insurance contributions at all. This means very high earners pay a lower effective social insurance rate than mid-range earners, since the ceiling caps their total contribution exposure.
Frequently asked questions
What is the Bituach Leumi contribution rate for employees in 2025?
Employee Bituach Leumi (National Insurance) contributions in 2025 use two rates. On income up to the annual threshold of 90,264 ILS, employees pay 0.4%. On income from 90,264 ILS up to the ceiling of 540,900 ILS, the rate rises to 7%. Income above 540,900 ILS is completely exempt. These rates apply only to the employee share. Employers pay a separate, higher employer contribution on the same income bands.
How is the Mas Briut (health tax) calculated in Israel?
Mas Briut (health tax) is collected by the Israel Tax Authority on behalf of the health funds. It uses the same annual threshold and ceiling as Bituach Leumi. Below 90,264 ILS annually, the rate is 3.1%. From 90,264 ILS to 540,900 ILS, the rate rises to 5%. Income above 540,900 ILS is exempt. Although called a health tax, it functions as a social contribution and is mandatory regardless of which health fund (Kupat Holim) the employee belongs to.
What is the total social insurance rate for a middle-income employee in Israel?
For income between the threshold (90,264 ILS) and ceiling (540,900 ILS), the combined social insurance rate is 12%: 7% Bituach Leumi plus 5% Mas Briut. For income below the threshold, the combined rate is only 3.5%: 0.4% plus 3.1%. This means the effective social insurance burden rises sharply once earnings cross the 90,264 ILS threshold, which for a monthly salary works out to about 7,522 ILS per month.
Is Bituach Leumi deductible for income tax purposes?
Yes, partially. Under Section 47A of the Income Tax Ordinance, 52% of the Bituach Leumi contribution is deductible from the taxable income used to calculate Mas Hachnasa (income tax). Mas Briut (health tax) is not deductible. This partial deduction slightly reduces the income tax base. For example, if annual Bituach Leumi is 10,000 ILS, 5,200 ILS is deducted from the gross salary before applying income tax brackets.