Israeli Bituach Leumi

Israeli Bituach Leumi (National Insurance)

Critical Note

Bituach Leumi rules are complex and amounts update twice a year (January and July) tied to the average wage. Always direct users to verify their specific case at btl.gov.il, the personal area at https://ps.btl.gov.il, or by calling *6050. Amounts in this skill reflect the official 2026 rate announcement (btl.gov.il/About/news/Pages/hadasaidkonkitzva2026.aspx).

Instructions

Step 1: Identify the Benefit Program

Map the user's situation to the correct program. The 13 main programs are listed in references/benefit-programs.md.

Step 2: Check Eligibility

Each program has its own qualifying period. The full table is in references/benefit-programs.md under "Qualifying Periods". Key factors:

• Residency status (תושב vs. non-resident; new immigrants have special rules)
• Age (retirement, work, minor)
• Employment history (qualifying period, called תקופת אכשרה)
• Income level (some benefits are means-tested)
• Medical condition (for disability, long-term care, work injury)
• Marital and family status

Step 3: Estimate Benefit Amount

Use scripts/calculate_benefits.py for old-age pension, unemployment, maternity, child allowance, miluim, and birth grant estimates. All hardcoded amounts reflect 2026 rates.

Step 4: File the Claim

Identify the correct form (see ## Forms below) and the right filing channel (see ## Digital Channels). Most claims are now filed digitally through the personal area at https://ps.btl.gov.il, with the form-PDF auto-generated from the wizard.

Step 5: Track and Appeal

Three appeal tracks exist (medical, non-medical, labor court). See ## Appeals below for the deadlines and the right venue per decision type.

Key Programs Detail

All amounts are 2026 official rates. Rates update January 1 and July 1.

Old Age Pension (Kitzbat Zikna)

• Retirement age (גיל פרישה): Men 67. Women 62 to 65, depending on birth-month cohort. The Knesset passed תיקון מס' 7 in 2021 that resumed raising women's retirement age starting June 2022, by 4 months/year. Final age 65 is reached for women born after April 1960; full schedule completes around 2032. Use the official BTL retirement-age calculator at btl.gov.il/benefits/old_age/Pages/RetirementCalculation.aspx.
• Absolute eligibility age (גיל הזכאות המוחלטת): 70 for everyone. Pension is paid regardless of income.
• Income test (between retirement age and 70): Single ~7,827 NIS/month; couple ~10,436 NIS/month. Above the threshold the pension is suspended until age 70.
• Qualifying period: 60 to 144 months of NI contributions (varies by age at immigration).
• Basic amount (2026):
• Single: 1,838 NIS/month up to age 80; 1,941 NIS/month from age 80.
• Couple: 2,762 NIS/month (spouse increment 924 NIS).
• Seniority supplement (תוספת ותק): +2% per year starting from year 11 of contributions, capped at 50% (25 years). Most pensioners receive the full 50%, bringing the typical single-rate to ~2,757 NIS/month.
• Deferral bonus: +5% per year of deferred claiming, paid up to age 70.
• Income supplement (השלמת הכנסה): Additional payment for low-income pensioners.
• Claim form: 480 (תביעה לקצבת אזרח ותיק - זקנה). File at https://ps.btl.gov.il.

Unemployment (Dmei Avtala)

• Eligibility: 12 of last 18 months as a salaried employee; service ended due to termination, not resignation.
• Resignation penalty: 90-day disqualification for voluntary resignation, unless quitting for justified cause (הרעת תנאים, relocation following spouse, family-care). The standard "5-day waiting period" only applies to terminations.
• Duration: 50 to 175 days, depending on age and dependents.
• Amount: Sliding scale tied to the average wage, capped at:
• Days 1 to 125: capped at 550.76 NIS/day in 2026 (average wage 13,769 ÷ 25 working days).
• Days 126 onward: 2/3 of daily average wage = 367.17 NIS/day in 2026.
• Combined registration: The single shared workflow at https://www.taasuka.gov.il/applicants/sharedform/ registers with שירות התעסוקה and files the BL claim in one step.
• Claim form: 1500 (תביעה לדמי אבטלה) plus employer attachment 1514 (אישור המעסיק על תקופת ההעסקה והשכר).

Maternity, Birth, and Parental Leave

• Birth grant (ma'anak leida) 2026: First child 2,103 NIS; second 946 NIS; third+ 631 NIS; twins 10,514 NIS. Paid as a one-time grant per birth. Hospitals normally file automatically when the mother provides her bank details on admission.
• Hospitalization grant (ma'anak ishpuz): Paid directly to the hospital for the delivery.
• Maternity allowance (dmei leida) eligibility:
• Full 15 weeks: 10 of last 14 OR 15 of last 22 months as employee or self-employed.
• Reduced 8 weeks: 6 of last 14 OR 10 of last 22 months.
• Maternity duration extras: +3 weeks for multiple births. Hospitalization extension if newborn is hospitalized 15+ days. Adoptive mothers receive an equivalent (גמלה לאם מאמצת).
• 15 paid + up to 11 unpaid = 26 weeks total: Under the Women's Employment Law (חוק עבודת נשים), employees may extend up to 11 additional unpaid weeks for a total of 26 weeks; only the first 15 are BTL-paid.
• Daily cap (2026): 1,752.33 NIS/day. Calculation base: last 3 months ÷ 90 OR last 6 months ÷ 180, whichever is higher.
• Father / partner (gimlat horim le'av): 1 week dedicated; the remaining weeks can be split between parents.
• Pregnancy preservation (shmirat herayon): Separate benefit if a doctor certifies the work environment is hazardous. Form 330 + medical certificate 331.
• Claim forms: Mother, 355 (תביעה לדמי לידה); father, 354 (תביעה לתשלום גמלת הורים לאב), 360 (partner-week split). Birth grant + maternity together, 356.

Child Allowance (Kitzbat Yeladim)

• Eligibility: All Israeli residents with children under 18; usually automatic from hospital report.
• Amounts (2026, per child per month):
• 1st child: 173 NIS.
• 2nd, 3rd, 4th child: 219 NIS each.
• 5th child onward: 173 NIS each.
• Payment date: Around the 20th of each month, paid to the registered parent.
• Manual filing (rare): Form 5025 (תביעה אישית לקצבת ילדים), only when not auto-registered (birth abroad, parent transfer, custody change).
• Savings-for-every-child (חיסכון לכל ילד): 58 NIS/month per child auto-deposited by BTL until age 18. Parents may match from the child allowance for 116 NIS total. Released at 18 (or 21 with bonus).

General Disability (Nechut Klalit)

• Distinct from work injury (nechut me'avoda): different program, different forms.
• Eligibility: Resident aged 18 to retirement age with medical incapacity reducing earning capacity by 60%, 65%, 74%, or 75-100%. Requires 12 months of NI residency before disability.
• Monthly amounts (2026):
• 75% to 100% incapacity (full): 4,711 NIS.
• 74%: 3,211 NIS.
• 65%: 2,894 NIS.
• 60%: 2,718 NIS.
• Family supplements: Spouse +1,518 NIS; children +1,214 NIS up to 2 children.
• Special services (sherutim meyuchadim, SHRM): For the severely disabled who need daily personal care. Tiers from 50% rate (1,943 NIS) to 235% rate (9,126 NIS). Caregiver supplement up to 10,774 NIS/month.
• Disabled child (yeled nacheh): Up to 3,820 NIS for a 100%-disabled child plus caregiver supplement.
• Claim forms: 7801 (general disability claim), 7849 (special services), 7821 (disabled child).

Work Injury (Pgi'at Avoda)

• Eligibility: Any worker injured on the job or commuting; covered from day 1 of employment (no qualifying period). Self-employed must be registered with BTL before the injury.
• Injury pay (dmei pgi'a): 75% of last 3 months average wage, paid for up to 91 days.
• Daily cap (2026): 1,314.25 NIS/day.
• Permanent disability (after 91 days): Determined by medical committee; lump-sum or pension based on disability percentage.
• Claim forms: 211 (initial injury-pay claim and notification, the "tofes 211" most people refer to), 200 (permanent disability degree), 250 (medical-treatment authorization for employees), 283 (same for self-employed), 284 (employer declaration).
• Common confusion: "Form 100" is NOT a BTL employer report for unemployment. Form 100 in BTL is the opt-out from employer outreach. The actual employer attachment to a 1500 unemployment claim is form 1514. The "100" most accountants refer to is a Tax Authority payslip-summary form, not a BTL form.

Reserve Duty (Miluim)

• Eligibility: Any IDF reservist; covered from day 1 (no qualifying period). Claim window: 7 years from end of service.
• Daily amount: 100% of last 3 months' average daily wage (gross ÷ 90), or for self-employed, prior-year tax assessment ÷ 90.
• Daily cap (2026): 1,730.33 NIS/day (max insurable income 51,910 ÷ 30). Daily minimum: 328.76 NIS/day.
• Annual bonus tiers (Iron Swords-era): Enhanced rates for cumulative miluim days/year, ~2,000 to ~10,000+ NIS depending on tier.
• Salaried employees: Employer pays salary as usual; BTL refunds the employer via form 501. The employee receives the full salary.
• Self-employed and sub-cap salaried: File personal claim form 502. Form 509 for advance payment.

Long-term Care (Siyud)

• Eligibility: Resident at retirement age who fails the ADL dependence test (mivchan ADL: washing, dressing, eating, mobility, toileting, continence). Six dependence levels (2.5-3 points = level 1, 9.5+ points = level 6).
• Income test (2026): Single Form 900 is NOT a benefit claim. It is the general "Personal Details Update" form (הודעה על עדכון פרטים אישיים) used by anyone already receiving a benefit to change their address, marital status, or bank account.

> > Form 100 in BTL is the opt-out from employer-outreach, NOT an employer report. The actual employer attachment to a 1500 unemployment claim is form 1514. The "100" most accountants reference is a Tax Authority payslip-summary form, not a BTL form.

Most-used forms

| Need | Form | Filed by | |---|---|---| | Maternity allowance | 355 (or 356 with birth grant) | Mother | | Old-age pension | 480 | Resident at retirement age | | Unemployment | 1500 + employer 1514 | Laid-off employee + employer | | Work injury (initial) | 211 | Injured worker | | General disability | 7801 | Disabled adult | | Reserve duty (personal) | 502 / employer 501 | Reservist / employer | | Long-term care | 2600 | Elderly resident | | Income support | 5619 | Low-income resident | | Survivors | 410 | Widow/widower/orphan | | Mobility (step 1 to MoH) | 8220 → 8200 | Mobility-limited person | | Hostile-action victims | 580 (+ 595/596 for hostage families) | Injured / family | | Court-ordered alimony collection | 5400 | Alimony recipient | | Wages after employer bankruptcy | 5305 | Employee | | Vocational rehabilitation | 270 | Disabled / work-injured / survivor / terror victim | | Annual life certificate (abroad) | 10420 | Pension recipient living abroad | | Authorize a representative | 70 | Insured person | | Update address / bank / marital status | 900 | Existing beneficiary | | Self-employed file open | 6101 | New עצמאי |

For any form not listed above, see references/forms.md for the complete catalog or search at https://www.btl.gov.il/טפסים-ואישורים/FormSearch/Pages/default.aspx.

Contribution Rates (2026)

NI is collected on income up to a monthly cap, with two brackets:

• Bracket boundary (60% of average wage): 7,703 NIS/month.
• Maximum insurable income (תקרה): 51,910 NIS/month.

| Payer | Bracket 1 (up to 7,703) | Bracket 2 (7,703 to 51,910) | |---|---|---| | Employee (deducted from salary) | 1.04% NI + 3.23% health = 4.27% | 7.0% NI + 5.17% health = 12.17% | | Employer (in addition to wage) | 4.51% | 7.60% | | Self-employed | 4.47% NI + 3.23% health = 7.7% | 12.83% NI + 5.17% health = 18.0% |

> Amendment 252 (תיקון 252): the 2026 rate increases above are set by Amendment 252 to the National Insurance Law, enacted 2025-01-14. Rates are CPI-indexed for 2026 through 2028 and switch to wage indexation from 2029.

Self-employed pay both shares (employee + employer-equivalent) and cannot claim unemployment. They can claim every other benefit. Verify rates against the live BTL pages (btl.gov.il/Insurance/.../rates.aspx) at filing time, rates can shift mid-year on amendment.

Employee Rates Vary by Age and Pension Status (2026)

The 4.27% / 12.17% above is ONLY the standard employee aged 18 to retirement. The amount actually deducted from an employee's salary changes with age and old-age-pension status. Applying the standard rate to a minor or a working pensioner is a common and material error (it over-charges them by the whole deduction).

| Employee category | Employee deduction, reduced (up to 7,703) | Employee deduction, full (7,703 to 51,910) | |---|---|---| | Aged 18 to retirement age (standard) | 1.04% NI + 3.23% health = 4.27% | 7.0% NI + 5.17% health = 12.17% | | Under 18 | 0% (employer pays 0.61% / 2.12%, employee nothing) | 0% | | Receiving old-age pension (kitzbat azrach vatik), any age | 0% (employer still pays 0.61% / 2.12%) | 0% | | Reached retirement age, under 70, NOT yet receiving old-age pension (men 67-70) | 0.61% NI + 3.23% health = 3.93% | 4.86% NI + 5.17% health = 10.03% | | Woman between her retirement age and 67, NOT receiving old-age pension | 3.95% | 10.24% | | Recipient of work-injury or general-disability pension (75%+/100%, with annual BTL confirmation) | 0% NI + 3.23% health = 3.23% (health only, NI exempt) | 0% NI + 5.17% health = 5.17% | | Soldier in regular service, organ donor, treaty-country foreign resident | 1.04% NI only (health exempt) | 7.0% NI only |

• The employer share (4.51% / 7.60%) does NOT change with the employee's age, only the employee deduction does (and for under-18 / pensioner the employer keeps paying its reduced 0.61% / 2.12%).
• Recently-naturalized residents (first became resident over age 62) and controlling shareholders of a closely-held company (ba'al shlita) have their own slightly different rows, verify on the live page.
• Source: btl.gov.il/Insurance/Rates/Pages/לעובדים שכירים.aspx (employee rate table, 2026 figures effective 01.01.2026; rates unchanged from 2025 per the BTL 2026 circular).

Self-Employed Rates Also Vary by Age and Pension Status

The 7.7% / 18% above is the STANDARD self-employed rate (aged 18 to retirement, not receiving old-age pension). Like employees, a self-employed person who is a minor, who receives an old-age pension, or who reached retirement age pays a reduced National Insurance rate (the health component continues). Do not apply the flat 7.7% / 18% to a self-employed pensioner. Verify the exact reduced rate for the specific age and pension status on btl.gov.il/Insurance/Rates/Pages/לעצמאים.aspx.

Multiple Employers and Coordination (Te'um Dmei Bituach)

Each employer applies the reduced-rate bracket (the lower 4.27% up to 7,703) to the salary IT pays. An employee with two or more employers (or salary plus an early pension) therefore gets the reduced bracket applied more than once and is over-deducted. The rule: the secondary employer (and an early-pension payer) must deduct at the FULL rate (12.17%) from the first shekel, UNLESS the employee files a coordination request (te'um dmei bituach). File te'um through the secondary employer, or claim a refund from BTL for the over-deducted amount after year-end. This is one of the most common over-payments for people with a second job or a gig plus a salary.

Household-Help Employers (Ma'asik Oved Meshek Bayit)

A private individual who employs a domestic worker (cleaner, nanny, caregiver, gardener) is a household employer and must register with BTL and pay contributions on the worker's wage, reported and paid quarterly (not through a monthly payslip system

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Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: skills-il
• Source: skills-il/government-services
• License: MIT

Install and usage instructions live in the source repository linked above.