Employee payroll · 2026
National Insurance & Health Tax
For a resident employee below retirement age, payroll applies separate employee National Insurance and health-tax rates to two insured-income tiers.
Guide informationMethodology · Version history
Version2026.07.3
Last checkedJuly 18, 2026
Information typeRegulated guide
Source basisNational Insurance Institute
Known limits: Special statuses, multiple income sources and annual reconciliation are not fully covered.
Update policy: Material rule changes and corrections are logged on the version-history page.
| Monthly insured salary | National Insurance | Health tax | Combined employee rate |
|---|---|---|---|
| Up to ₪7,703 | 1.04% | 3.23% | 4.27% |
| Above ₪7,703 to ₪51,910 | 7% | 5.17% | 12.17% |
| Above ₪51,910 | No additional employee charge in this simplified single-employer model | ||
The rates apply progressively: earning above the reduced threshold does not cause the lower portion to be recalculated at the full rate.
Multiple jobs and mixed salaried/self-employed income can require coordination. Age, residency and special statuses can also change the result.
Qualifying US olim: Amendment 262 may remove employee National Insurance on the same income subject to U.S. social-security contributions during the first five years, while health tax remains. Read the eligibility guide.
Official source: National Insurance Institute employee rates.