Israel Bituach Leumi & Health Tax Calculator (ביטוח לאומי)
Calculate your statutory employee and employer deductions: 3.50% reduced tier (up to ₪7,522), 12.00% standard tier, and maximum ceiling cap (₪49,030).
Salary & Worker Category
Earnings above ₪49,030 / month are 100% exempt from social taxes.
Deduction Schedule by Tier Bituach Leumi 2025
Bituach Leumi & Health Tax Statutory Rates (2025)
| Contributor Category | Reduced Tier (Up to ₪7,522) | Standard Tier (₪7,522 to ₪49,030) | Income Ceiling |
|---|---|---|---|
| Employee Total | 3.50% (0.4% NI + 3.1% Health) | 12.00% (7% NI + 5% Health) | ₪49,030 / month |
| Employer Contribution | 3.55% | 7.60% | ₪49,030 / month |
| Self-Employed (עצמאי) | 5.97% | 17.83% | ₪49,030 / month |
Principal Hardware & Web Systems Engineer. Specialist in Israeli statutory fiscal systems (Income Tax Ordinance, Bituach Leumi, Dmei Havraah expansion orders, and municipal Arnona statutes).
Frequently Asked Questions (Bituach Leumi)
What are the employee Bituach Leumi and Health Tax rates in Israel for 2025?
For monthly salary up to 60% of average wage (₪7,522 in 2025), an employee pays a reduced rate of 3.50% (0.40% National Insurance + 3.10% Health Tax). On income between ₪7,522 and the maximum ceiling (₪49,030), the employee pays 12.00% (7.00% NI + 5.00% Health Tax).
What is the maximum income ceiling for Bituach Leumi in Israel?
The statutory maximum monthly income ceiling subject to National Insurance and Health Tax is ₪49,030 per month. Any monthly earnings above this threshold are exempt from Bituach Leumi.
How much does the employer pay towards Bituach Leumi?
Employers contribute 3.55% on employee salary up to the ₪7,522 reduced threshold, and 7.60% on the portion between ₪7,522 and ₪49,030 per month.
What do self-employed individuals pay for Bituach Leumi?
Self-employed freelancers pay 5.97% on net monthly income up to ₪7,522, and 17.83% on income between ₪7,522 and ₪49,030 (incorporating both National Insurance and Health Tax).
Does Health Tax cover membership in an Israeli HMO (Kupat Holim)?
Yes, mandatory state health tax (Mas Briut) collected by Bituach Leumi provides universal healthcare coverage through the citizen's chosen health fund (Clalit, Maccabi, Meuhedet, or Leumit).