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The bitouah leoumi is calculated on the total income of a self-employed person in Israel and a salaried employee.ALSO READ: Bitouah Léoumi contribution rates
Self-employed in Israel and salaried, how much should I contribute to Bitouah Léoumi?
If you're an employee earning 8,000 nis gross per month, for example.
And that at the same time you have an income as an Ossek Mourché of 10,000 Nis / month (monthly profit, not sales).
Visit bitouah leoumi operating in "tranches", the first tranche of up to Nis 6,331 gross profit per month is already fully "used up" by your salaried status.
As a reminder, you can click here to consult the Bitouah Leoumi contribution rates for a self-employed person in Israel and an employee.
So all the profits from your activity as an Ossek Mourché in Israel (the 10,000 Nis mentioned in our example) will be fully taxed at the second bracket (17.83%), i.e. 1,783 Nis / month of contribution.
In comparison, a non-salaried Ossek Mourché, who also earns 10,000 Nis/month, will have to pay the following contributions:
1st level: 6331 * 5.97% = 378 Nis.
2nd level (10,000 - 6331) * 17.83% = 654 Nis.
Total: 1,032 Nis.
So yes, there is a difference, due to the fact that a salaried person earns more and therefore has to contribute more to Bitouah Léoumi.
We remind you that self-employed workers in Israel are required to pay up to the maximum income subject to social security contributions, 44,020 ILS (as of January 01, 2021).
Thus, as a self-employed person in Israel and an employee, he is obliged to contribute to Bitouah Leoumi up to the maximum income, after taking into account his remuneration as an employee.
What is the status of a self-employed worker in Israel?
Self-employed status is granted to anyone who meets one of the following conditions:
- Those who devote at least 20 hours a week to their professional activity.
- Those whose average monthly income from professional activity is equal to or greater than 50% of the average wage in the economy - 5,276 ILS (as at January 01, 2021).
- Those who devote at least 12 hours a week to their professional activity and whose average monthly income from this activity is equal to or greater than 15% of the average wage in the economy - 1,583 ILS (as at January 01, 2021).
