Bituach Leumi is the National Insurance Institute in Israel.
Unlike income tax, social security (national insurance) withholdings are calculated monthly from the employee's gross monthly income. Contributions to the employee's social security are made by both the employee and the employer. An employee's social security is calculated incrementally.
Note that the employee's salary includes all benefits received by the employee from the employer.
Israeli resident employees
For Israeli residents, on the amount of the employee's salary equaling up to 60% of the average gross national wage (currently NIS 6,331 per month):
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Web page updated on 28 Aug 2024 11:53