🇮🇱 Israel: payroll law changes

2 tracked changes · MENAT · sources last checked 1 October 2026

Statutory and legislative payroll changes in Israel, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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Minimum wage rises to NIS 6,443.85

Effective 1 April 2026

From 1 April 2026 the monthly minimum wage is NIS 6,443.85.

For the employer

Hourly minimum NIS 35.4 (182-hour month) or NIS 34.64 (186-hour month).
Daily minimum NIS 297.4 (5-day week) or NIS 257.75 (6-day week).

For the employee

Monthly minimum wage NIS 6,443.85.

Source: National Insurance Institute of Israel - Minimum Wage, General Information · Last verified 1 October 2026

National insurance and health tax thresholds

In force 2026

Resident employee contributions use a reduced rate on the first ILS 7,703 per month and a full rate up to the ILS 51,910 monthly maximum.

For the employer

National insurance: 4.51% up to ILS 7,703, then 7.6% up to ILS 51,910.

For the employee

National insurance: 1.04% up to ILS 7,703, then 7% up to ILS 51,910.
Health tax: 3.23% up to ILS 7,703, then 5.17% up to ILS 51,910.

In practice: Employee national insurance on ILS 7,703: 7,703 x 1.04% = ILS 80.11.

Source: PwC Worldwide Tax Summaries - Israel, Individual, Other taxes · Last verified 1 October 2026

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