Exemption from National Insurance (Bituach Leumi) Contributions

Step-by-Step Instructions

1. 1

   Who is exempt from paying National Insurance contributions?

   The following groups are exempt:

   • Homemakers (akeret/aker bayit) — a woman married to an insured person, or a man in a same-sex marriage (or common-law partnership — ידועים בציבור) with an insured person, who does not work outside the home.

   • Recipients of a work disability (occupational) pension.

   • Recipients of a general disability allowance.

   • Soldiers on mandatory military service who are not working simultaneously — whether as employees or self-employed — during their service. (Contributions are paid on their behalf by the State.)

   • Trainees or volunteers in a pre-military preparatory programme (mechina) or a year of national service, from age 18 up to age 21, provided they enlist in the IDF or perform national service or community volunteer service before age 21.

   • Israeli residents staying in a treaty country and paying social insurance contributions in that country. However, they are still required to pay health insurance contributions during that period (if they have no income, they must pay the minimum rate of health insurance contributions).

   • People who made Aliyah and became Israeli residents for the first time when they were over age 62. However, they are still required to pay health insurance contributions.

   • People with no income from work or other sources, or whose income from other sources does not exceed ₪688 per month (as of 2026), and who are one of the following:

     1. Recipients of an allowance from Bituach Leumi or another public body — not including those receiving unemployment benefits for a full month.

     2. Olim (including citizen-Olim and returning minors) — the exemption is granted for 6 months from the date of Aliyah. Those receiving subsistence allowances (dmei kiyum) from the Ministry of Aliyah and Integration (Misrad HaKlita) are entitled to an extension of up to 6 additional months, for a total exemption period of up to 12 months. To receive this, you must submit to Bituach Leumi a confirmation of receipt of the subsistence allowance.

     3. Those who have turned 18 and will enlist in the IDF or perform alternative national service before age 21. The exemption runs from age 18 until the start of IDF or national service.

     4. Those who have turned 18, will not enlist in the IDF, or will enlist after age 21, and are studying at a post-primary educational institution up to grade 12. The exemption applies during the period of study, up to age 19 at most. You must complete a Post-Primary Student Occupational Declaration form and submit it to your nearest Bituach Leumi branch.

     5. Those who have been discharged from the IDF or have completed national-civic service. The exemption is for a period of 2 months after the end of service.

   • Early retirees are entitled to additional exemptions.

   • Unemployed persons registered with the Employment Service who are not receiving unemployment benefits are exempt during months of full attendance (up to 12 months within 2 consecutive years).

   • Olim from the United States who pay US social security contributions on their employment income are exempt from paying National Insurance contributions on that same income. For more details see the related article.

   • Civilians and soldiers declared missing.

2. 2

   How to claim the exemption

   If the exemption is not granted automatically, you need to report your occupation and income to your nearest Bituach Leumi branch using a Multi-Year Report form (din ve'heshbon rav shnati).

3. 3

   Helpful organisations

   Government helplines:

   • Bituach Leumi — phone: *6050
   • Sh'il (Citizens' Advice and Information Service) — phone: 118