חוק הביטוח הלאומי (תיקון מס' 262 – הוראת שעה), התשפ"ו–2026National Insurance Law (Amendment No. 262 – temporary provision), 2026 · automatic translation · suggest a correction

Official summary of the law (Knesset)

The Law establishes, in a temporary provision applying from 1 January 2026 until 31 December 2035, that an Israeli resident who is a new immigrant from a country listed in Schedule 16 of the Law shall be exempt from payment of National Insurance contributions for income from work or from an occupation for which they pay social insurance contributions in the country from which they immigrated, for a period of five years from the date of immigration. Schedule 16 establishes that the said exemption applies to immigrants from the USA, and the Minister of Labor, with the agreement of the Minister of Finance and in consultation with the Minister of Aliyah and Integration and with the approval of the Labor and Welfare Committee, is authorized to determine that the arrangement shall apply to immigrants from additional countries after being convinced that this would help encourage immigration, and after taking into account the level of social insurance contributions in that country and the existence of a social security treaty with it. In addition, the Minister is authorized as stated to extend the temporary provision by order for two additional periods, each not exceeding five years. The said exemption shall not affect eligibility for a benefit or an addition to a benefit conditional on payment of National Insurance contributions, and shall not apply with respect to the obligation to pay health insurance contributions.

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