How much Bituach Leumi does an Osek Murshe pay?
As an Osek Murshe you’ll need to pay Bituach Leumi contributions. How much you pay will depend on how much you earn. Bituach Leumi demand contributions each month during the year depending on the profit forecast you declare. The Dray Accountants Bituach Leumi contribution calculator will present your monthly contribution based on your income.
Bituach Leumi Calculator
Estimate your social security contributions in Israel
This contribution is calculated based on the accounting profit that the self-employed individual generates from their activity.
The rates of Bituach Leumi for self-employed individuals in Israel for 2025 is:
| Income in NIS | Bituach Leumi Contribution Rate |
| 0 – 7,522 | 7.7% |
| 7,523 – 50,695 | 18% |
| 50,696 + | 0% |
Social security and health insurance contributions are not deducted at source for self-employed individuals, so they must be paid monthly.
For example:
- The business is opened on January 1, 2025, with a forecasted monthly profit is 8,000 NIS.
- You will need to pay 647 NIS per month, which totals 7,746 NIS annually.
Later, when filing your tax return, if it turns out that your actual annual profit was 108,000 NIS, or 9,000 NIS per month, then you’ve underpaid your Bituach Leumi.
- You should have paid 9,828 NIS in total.
- Since you only paid 7,746 NIS, you will need to add 2,082 NIS (9,828 – 7,746) to cover your 2025 contributions. Interest will also be added to account for you paying late.
In summary – Bituach Leumi contribution calculator:
It’s important to keep your contributions at the correct rates during the year. If your income level changes, update your reported forecast with the Bituach Leumi office.
Bituach Leumi is a social security coverage. The amount of coverage can be based on the contributions paid at the time of an accident or disability.
In summary – Bituach Leumi contribution calculator:
Don’t forget about your income tax
Our Bituach Leumi contribution calculator only provides your you Bituach Leumi liability, but you’ve also got to pay income tax. You may have tax credits or other deductions to consider. Why not make use of our income tax calculator? It will calculate both your income tax and Bituach Leumi liabilities:
Our advice:
You’ll ultimately have to pay the same amount of Bituach Leumi, so we always recommend to over forecast your income. Bituach Leumi will anyway refund (with interest) any overpaid contributions at the time of the annual assessment. In the meantime, you will benefit from greater social security coverage throughout the year if you need it.
