How the Israel שכר נטו calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| שכר ברוטו / חודש (ILS) | grossMonthly | number |
| נקודות זיכוי (2.25 גבר / 2.75 אישה) | creditPoints | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Income Tax Gross | incomeTaxGross | ($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)) |
| Credit Value | creditValue | $round(creditPoints * $const.pointValue, 2) |
| מס הכנסה | incomeTax | ($x := incomeTaxGross - creditValue; $round($x > 0 ? $x : 0, 2)) |
| ביטוח לאומי + בריאות | ni | ($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)) |
| נטו / חודש | netMonthly | $round(grossMonthly - incomeTax - ni, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
pointValue | 242 |
niLowCeiling | 7703 |
niHighCeiling | 51910 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 12,000 ILS, male (2.25 points)
given grossMonthly | 12000 |
|---|---|
given creditPoints | 2.25 |
expect incomeTaxGross | 1516 |
expect creditValue | 544.5 |
expect incomeTax | 971.5 |
expect ni | 802.56 |
expect netMonthly | 10225.94 |
Case 2 — S3 50,000 ILS
given grossMonthly | 50000 |
|---|---|
given creditPoints | 2.25 |
expect creditValue | 544.5 |
Sources
- רשות המסים · checked 2026-08-02
- ביטוח לאומי · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
← Back to the Israel שכר נטו calculator
Built with Valem — a live, verifiable calculator you can fork and embed.