Calculate your Israeli Bituach Leumi and health tax contributions for 2025.
Total NII + health contributions
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Employee share only (Bituach Leumi + Mas Briut)
Bituach Leumi (National Insurance)
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Health tax (Mas Briut)
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Monthly total
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Your breakdown
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How Bituach Leumi contributions are structured
Israeli National Insurance contributions follow a two-tier structure based on two annual thresholds. The lower threshold for 2025 is approximately 90,264 ILS per year. Gross income up to this threshold is taxed at the reduced employee rate of 0.4% for Bituach Leumi and 3.1% for the health tax. Above the lower threshold and up to the annual ceiling of 540,900 ILS, the rates rise to 7% and 5% respectively. Income beyond the ceiling attracts no further employee contributions. This design means that low-wage workers pay a very small amount in social contributions, while middle and upper-middle earners contribute more, and very high earners hit an absolute cap.
What Bituach Leumi contributions fund
The National Insurance Institute uses Bituach Leumi contributions to fund a broad set of social benefits. These include old-age pensions and survivors benefits for widows and orphans, maternity grants and birth allowances, disability pensions for those unable to work, unemployment benefit payments administered in coordination with the Employment Service, child allowances paid monthly per child, and income support for families below the poverty threshold. The health tax component (Mas Briut) is ring-fenced and transferred to the four public Kupot Holim, which provide free or subsidized medical care, hospitalization, and prescription drugs to every resident enrolled under the National Health Insurance Law. Both levies are mandatory regardless of whether an individual actually claims benefits.
Employer contributions vs. employee contributions
The rates shown in this calculator cover the employee share only. Employers pay a separate and higher employer contribution on the same gross salary, using a parallel two-tier rate structure based on the same lower threshold and ceiling. These employer costs are a labor cost for the business but do not reduce the employee take-home pay directly. When negotiating a job offer in Israel, it can be useful to ask whether the quoted salary figure is the employee gross (bruto) or the total employer cost (cost to company), since the two figures differ by a meaningful percentage once employer NII is added.
Self-employed Bituach Leumi rates and differences
Self-employed individuals (osek atzmai and osek murshe) calculate their Bituach Leumi contributions differently from employees. They pay a combined rate that covers both the employee and a portion of the employer share, so the headline rates are higher than those shown here for employees. The self-employed contribution base is net business income after deductible business expenses rather than gross salary. Self-employed workers file an annual NII return alongside their income tax return and may make advance payments during the year to avoid large year-end balances. The NII offers installment plans for large arrears. This calculator applies only to employees and does not model the self-employed contribution schedule.