Israel · Tax Year 2026
Bituach Leumi (ביטוח לאומי)
National Insurance contributions fund Israel's social security benefits: unemployment, disability, maternity, and more. Both the employee and the employer pay separate shares — only the employee's share is deducted from the paycheck.
Employee Rates (2026)
| Monthly income | Employee rate |
|---|---|
| ₪0 – ₪7,703 | 1.04% |
| ₪7,703 – ₪51,910 | 7.00% |
| Above ₪51,910 | 0% |
Employer Rates (for reference)
The employer's share is not deducted from your salary — it is an additional cost paid by the employer on top of gross pay.
| Monthly income | Employer rate |
|---|---|
| ₪0 – ₪7,703 | 4.51% |
| ₪7,703 – ₪51,910 | 7.60% |
What's Included in the BL Base
Taxable (included)
- Base salary
- Meal vouchers / transportation
- Phone, company car, gym allowance
- Health insurance benefit
- Childcare allowance
- Work-from-home allowance
- Stock options
Exempt (not included)
- Severance pay (פיצויי פיטורים)
- Expense reimbursements with receipts
- Work uniforms
- Employer education-fund contributions (up to statutory ceiling)
Special Age Cases
- Under age 18: significantly reduced BL rates.
- Retirement age (67+): substantially reduced rates on employment income; pension income is fully exempt from BL.
Example — ₪15,000 gross
₪7,703 × 1.04%₪80.1
₪7,297 × 7.00% (₪15,000 − ₪7,703)₪510.8
Total Bituach Leumi₪590.9
Source: kol-zchut.org.il · Tax year 2026 · For guidance only — consult a licensed tax advisor for binding advice.