{
  "$comment": "Machine-readable companion to https://valem.run/calculators/israel/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/israel/net-salary",
  "dataUrl": "https://valem.run/calculators/israel/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Israel שכר נטו model by Valem (https://valem.run/calculators/israel/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/israel/net-salary/verify",
  "country": "israel",
  "countryName": "Israel",
  "formula": "net-salary",
  "formulaName": "שכר נטו",
  "title": "מחשבון שכר נטו — Israel net salary",
  "answer": "Your Israeli net salary is gross minus income tax (less credit points) and National Insurance plus health contributions.",
  "lang": "en",
  "currency": "ILS",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "רשות המסים",
      "url": "https://www.gov.il/he/departments/israel_tax_authority",
      "checked": "2026-08-02"
    },
    {
      "label": "ביטוח לאומי",
      "url": "https://www.btl.gov.il",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "שכר ברוטו / חודש (ILS)",
      "format": "currency",
      "minimum": 0
    },
    {
      "name": "creditPoints",
      "type": "number",
      "label": "נקודות זיכוי (2.25 גבר / 2.75 אישה)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "incomeTaxGross",
      "type": "number",
      "formula": "($t := grossMonthly; $round((($t < 7010 ? $t : 7010) * 0.10) + (($t > 7010 ? (($t < 10060 ? $t : 10060) - 7010) : 0) * 0.14) + (($t > 10060 ? (($t < 16150 ? $t : 16150) - 10060) : 0) * 0.20) + (($t > 16150 ? (($t < 22440 ? $t : 22440) - 16150) : 0) * 0.31) + (($t > 22440 ? (($t < 46690 ? $t : 46690) - 22440) : 0) * 0.35) + (($t > 46690 ? ($t - 46690) : 0) * 0.47), 2))"
    },
    {
      "name": "creditValue",
      "type": "number",
      "formula": "$round(creditPoints * $const.pointValue, 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "מס הכנסה",
      "format": "currency",
      "formula": "($x := incomeTaxGross - creditValue; $round($x > 0 ? $x : 0, 2))"
    },
    {
      "name": "ni",
      "type": "number",
      "label": "ביטוח לאומי + בריאות",
      "format": "currency",
      "formula": "($low := grossMonthly < $const.niLowCeiling ? grossMonthly : $const.niLowCeiling; $high := (grossMonthly < $const.niHighCeiling ? grossMonthly : $const.niHighCeiling) - $const.niLowCeiling; $high := $high > 0 ? $high : 0; $round($low * 0.0363 + $high * 0.1217, 2))"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "נטו / חודש",
      "format": "currency",
      "formula": "$round(grossMonthly - incomeTax - ni, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 12,000 ILS, male (2.25 points)",
      "given": {
        "grossMonthly": 12000,
        "creditPoints": 2.25
      },
      "expect": {
        "incomeTaxGross": 1516,
        "creditValue": 544.5,
        "incomeTax": 971.5,
        "ni": 802.56,
        "netMonthly": 10225.94
      }
    },
    {
      "description": "S3 50,000 ILS",
      "given": {
        "grossMonthly": 50000,
        "creditPoints": 2.25
      },
      "expect": {
        "creditValue": 544.5
      }
    }
  ],
  "spec": {
    "id": "net-salary-israel",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "creditPoints": {
          "type": "number",
          "minimum": 0
        },
        "incomeTaxGross": {
          "type": "number",
          "readOnly": true
        },
        "creditValue": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "ni": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "pointValue": 242,
      "niLowCeiling": 7703,
      "niHighCeiling": 51910
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossMonthly': 12000, 'creditPoints': 2.25 }"
      }
    ],
    "derivations": [
      {
        "path": "$.incomeTaxGross",
        "expr": "($t := grossMonthly; $round((($t < 7010 ? $t : 7010) * 0.10) + (($t > 7010 ? (($t < 10060 ? $t : 10060) - 7010) : 0) * 0.14) + (($t > 10060 ? (($t < 16150 ? $t : 16150) - 10060) : 0) * 0.20) + (($t > 16150 ? (($t < 22440 ? $t : 22440) - 16150) : 0) * 0.31) + (($t > 22440 ? (($t < 46690 ? $t : 46690) - 22440) : 0) * 0.35) + (($t > 46690 ? ($t - 46690) : 0) * 0.47), 2))"
      },
      {
        "path": "$.creditValue",
        "expr": "$round(creditPoints * $const.pointValue, 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($x := incomeTaxGross - creditValue; $round($x > 0 ? $x : 0, 2))"
      },
      {
        "path": "$.ni",
        "expr": "($low := grossMonthly < $const.niLowCeiling ? grossMonthly : $const.niLowCeiling; $high := (grossMonthly < $const.niHighCeiling ? grossMonthly : $const.niHighCeiling) - $const.niLowCeiling; $high := $high > 0 ? $high : 0; $round($low * 0.0363 + $high * 0.1217, 2))"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(grossMonthly - incomeTax - ni, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "שכר נטו",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "שכר ברוטו / חודש (ILS)",
              "bind": "$.grossMonthly"
            },
            {
              "id": "points",
              "type": "numericField",
              "label": "נקודות זיכוי (2.25 גבר / 2.75 אישה)",
              "bind": "$.creditPoints"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "נטו / חודש",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "ILS"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "פירוט",
              "items": [
                {
                  "label": "ברוטו",
                  "bind": "$.grossMonthly",
                  "format": "currency",
                  "currency": "ILS"
                },
                {
                  "label": "מס הכנסה",
                  "bind": "$.incomeTax",
                  "format": "currency",
                  "currency": "ILS"
                },
                {
                  "label": "ביטוח לאומי + בריאות",
                  "bind": "$.ni",
                  "format": "currency",
                  "currency": "ILS"
                },
                {
                  "label": "נטו",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "ILS"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'ישראל 2026: מס הכנסה לפי מדרגות חודשיות פחות נקודות זיכוי, בתוספת ביטוח לאומי ובריאות בשתי מדרגות. הערכה, לא ייעוץ מס.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "מקורות",
              "items": [
                {
                  "label": "רשות המסים",
                  "url": "https://www.gov.il/he/departments/israel_tax_authority",
                  "date": "2026-08-02"
                },
                {
                  "label": "ביטוח לאומי",
                  "url": "https://www.btl.gov.il",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 12,000 ILS, male (2.25 points)",
        "given": {
          "$.grossMonthly": 12000,
          "$.creditPoints": 2.25
        },
        "expect": {
          "$.incomeTaxGross": 1516,
          "$.creditValue": 544.5,
          "$.incomeTax": 971.5,
          "$.ni": 802.56,
          "$.netMonthly": 10225.94
        }
      },
      {
        "description": "S3 50,000 ILS",
        "given": {
          "$.grossMonthly": 50000,
          "$.creditPoints": 2.25
        },
        "expect": {
          "$.creditValue": 544.5
        }
      }
    ]
  }
}