Hospitals and Health Maintenance Organisations Accounting Law for the Years 2026 to 2030 (Accounting for Health Services in General Public Hospitals), 5786-2026
חוק התחשבנות בין בתי חולים לקופות חולים לשנים 2026 עד 2030 (התחשבנות בעד שירותי בריאות בבתי חולים ציבוריים כלליים), תשפ"ו-2026
Published: 2026-03-31Consolidated Hebrew text as of 2026-04-19 · Last amended 2026-03-31✓ Amendment status checked against the Knesset legislation record on 2026-09-28
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Unofficial English translation — for reference only. It may contain errors or omissions and cannot be relied on as a legal text. Only the Hebrew text published in Reshumot is legally binding.More
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Despite these checks, it may contain errors, omissions, or imprecise renderings of legal terminology and cross-references, and it may not yet reflect the latest amendments. It cannot be relied upon as a legal text.
The Hebrew text as published in Reshumot (ספר החוקים) and on the Knesset website is the sole authoritative and legally binding version. In any discrepancy, the Hebrew text prevails.
This translation is provided for informational purposes only and does not constitute legal advice. For use in legal proceedings, request a certified Expert Legal Opinion.
Schedule (Section 20(a)(9))
| Service Name | Service Code | |
|---|---|---|
| 1 | Supplement for the device for implantation of a left ascending cochlear closure | L0167 |
| 2 | Supplement for the device for implantation of a diaphragmatic pacemaker for spinal cord injury patients | L0168 |
| 3 | Supplement for the device for implantation of a diaphragmatic pacemaker for ALS patients | L0169 |
| 4 | Supplement for Y90 for internal radioembolisation treatment, SITR, in liver tumours by means of Y90 | L0280 |
| 5 | Supplement for the device for percutaneous repair of the bicuspid valve | L0300 |
| 6 | Supplement for a pump for subcutaneous injection of apomorphine | L0797 |
| 7 | Supplement for the device for implantation of a pacemaker for spinal / radicular / peripheral nerve stimulation | L4583 |
| 8 | Supplement for defibrotide, adult, rate per treatment cycle | L9638 |
| 9 | Supplement for defibrotide, Defitelio, child, rate per treatment cycle | L9639 |
| 10 | Dental X-ray – full status | D0210 |
| 11 | Periapical X-ray | D0220 |
| 12 | Periapical X-ray, each additional tooth | D0230 |
| 13 | Occlusal X-ray | D0240 |
| 14 | Panoramic X-ray | D0330 |
| 15 | Scaling, adult, full mouth, including instruction | D1110 |
| 16 | Scaling, child, full mouth, including instruction | D1120 |
| 17 | Topical fluoride varnish treatment, rate per full mouth | D1206 |
| 18 | Topical fluoride gel treatment, rate per full mouth | D1208 |
| 19 | Fissure sealant, per tooth | D1351 |
| 20 | Fixed space maintainer – installation | D1510 |
| 21 | Amalgam restoration – 1 surface, primary / permanent tooth | D2140 |
| 22 | Amalgam restoration – 2 surfaces, primary / permanent tooth | D2150 |
| 23 | Amalgam restoration – 3 surfaces, primary / permanent tooth | D2160 |
| 24 | Amalgam restoration – 4 or more surfaces, primary / permanent tooth | D2161 |
| 25 | Composite restoration – 1 surface, anterior tooth | D2330 |
| 26 | Composite restoration – 2 surfaces, anterior tooth | D2331 |
| 27 | Composite restoration – 3 surfaces, anterior tooth | D2332 |
| 28 | Composite restoration – 4 or more surfaces, anterior tooth | D2335 |
| 29 | Composite restoration, anterior tooth crown | D2390 |
| 30 | Composite restoration – 1 surface, posterior tooth | D2391 |
| 31 | Composite restoration – 2 surfaces, posterior tooth | D2392 |
| 32 | Composite restoration – 3 surfaces, posterior tooth | D2393 |
| 33 | Composite restoration – 4 or more surfaces, posterior tooth | D2394 |
| 34 | Resin-based crown, prepared indirectly, fired | D2710 |
| 35 | Porcelain fused to semi-precious metal crown, preparation and installation | D2752 |
| 36 | Re-cementation of a restorative crown | D2920 |
| 37 | Core build-up, including all types of pins | D2950 |
| 38 | Cast post and core in addition to crown | D2952 |
| 39 | Root cap, preparation and installation | D2975 |
| 40 | Crown – repair and installation | D2980 |
| 41 | Pulpotomy of a deciduous or permanent tooth | D3220 |
| 42 | Root canal treatment – deciduous tooth, filling with resorbable material, not including final restoration | D3230 |
| 43 | Root canal treatment – anterior tooth, not including final restoration | D3310 |
| 44 | Root canal treatment – premolar tooth, not including final restoration | D3320 |
| 45 | Root canal treatment – molar tooth, not including final restoration | D3330 |
| 46 | Retreatment of root canal – anterior tooth | D3346 |
| 47 | Retreatment of root canal – premolar tooth | D3347 |
| 48 | Retreatment of root canal – molar tooth | D3348 |
| 49 | Apexification | D3351 |
| 50 | Root apex resection, apicoectomy – anterior tooth, including retrograde filling | D3410 |
| 51 | Root end resection, apicoectomy – premolar tooth, first root, including retrograde filling | — |
| 52 | Root end resection, apicoectomy – molar tooth, first root, including retrograde filling | — |
| 53 | Root amputation | D3450 |
| 54 | Root separation, hemisection, not including root canal treatment | — |
| 55 | Gingivectomy / gingivoplasty – 4 or more adjacent teeth in one quadrant | D4210 |
| 56 | Gingivectomy / gingivoplasty – 1 to 3 adjacent teeth in one quadrant | D4211 |
| 57 | Flap elevation with root planing, one quadrant | — |
| 58 | Crown lengthening | — |
| 59 | Root planing, 4 or more teeth in one quadrant | — |
| 60 | Complete upper removable denture, preparation and fitting | D5110 |
| 61 | Complete lower removable denture, preparation and fitting | — |
| 62 | Immediate complete upper removable denture, preparation and fitting | D5130 |
| 63 | Immediate complete lower removable denture, preparation and fitting | D5140 |
| 64 | Upper removable partial denture – resin base, preparation and fitting | D5211 |
| 65 | Lower removable partial denture – resin base, preparation and fitting | D5212 |
| 66 | Upper removable partial denture – cast metal, preparation and fitting | D5213 |
| 67 | Lower removable partial denture – cast metal, preparation and fitting | D5214 |
| 68 | Upper removable partial denture – flexible base, preparation and fitting | D5225 |
| 69 | Lower removable partial denture – flexible base, preparation and fitting | D5226 |
| 70 | Unilateral removable partial denture – cast metal, preparation and fitting | D5281 |
| 71 | Adjustment of complete upper removable denture | D5410 |
| 72 | Adjustment of complete lower removable denture | D5411 |
| 73 | Adjustment of upper removable partial denture | D5421 |
| 74 | Adjustment of lower removable partial denture | D5422 |
| 75 | Repair of fracture in base of complete upper removable denture | D5511 |
| 76 | Repair of fracture of base of complete lower removable denture | D5512 |
| 77 | Replacement of broken/missing tooth in complete removable denture, rate per tooth | D5520 |
| 78 | Repair of base of lower removable partial resin denture | D5611 |
| 79 | Repair of base of upper removable partial resin denture | D5612 |
| 80 | Repair of cast framework of lower removable partial denture | D5621 |
| 81 | Repair of cast framework of upper removable partial denture | D5622 |
| 82 | Repair/replacement of clasp in removable partial denture, rate per clasp | D5630 |
| 83 | Replacement of broken tooth in removable partial denture, rate per tooth | D5640 |
| 84 | Addition of tooth to removable partial denture | D5650 |
| 85 | Addition of clasp to removable partial denture | D5660 |
| 86 | Addition of tooth/clasp to removable partial denture, second and subsequent tooth/clasp at the same visit | D5699 |
| 87 | Rebasing of complete upper removable denture | D5710 |
| 88 | Rebasing of complete lower removable denture | D5711 |
| 89 | Rebasing of upper removable partial denture | D5720 |
| 90 | Rebasing of lower removable partial denture | D5721 |
| 91 | Relining of complete upper removable denture, in clinic | D5730 |
| 92 | Relining of complete lower removable denture, in clinic | D5731 |
| 93 | Relining of upper removable partial denture, in clinic | D5740 |
| 94 | Relining of lower removable partial denture, in clinic | D5741 |
| 95 | Relining of complete upper removable denture, in laboratory | D5750 |
| 96 | Relining of complete lower removable denture, in laboratory | D5751 |
| 97 | Relining of upper removable partial denture, in laboratory | D5760 |
| 98 | Relining of lower removable partial denture, in laboratory | D5761 |
| 99 | Complete upper removable interim denture, preparation and fitting | D5810 |
| 100 | Complete lower removable interim denture, preparation and fitting | D5811 |
| 101 | Interim removable partial upper denture, preparation and fitting | D5820 |
| 102 | Interim removable partial lower denture, preparation and fitting | D5821 |
| 103 | Removable complete overdenture upper, preparation and fitting | D5863 |
| 104 | Removable partial overdenture upper, preparation and fitting | D5864 |
| 105 | Removable complete overdenture lower, preparation and fitting | D5865 |
| 106 | Removable partial overdenture lower, preparation and fitting | D5866 |
| 107 | Replacement of replaceable component in semi-precision or precision attachment, male/female component, on tooth for removable denture | D5867 |
| 108 | Adaptation of removable denture for connection of attachment components following surgical insertion of dental implant | D5875 |
| 109 | Dental implant, stage I: surgical insertion of implant body | D6010 |
| 110 | Dental implant, stage II: exposure of implant for connection of healing cap/abutment | D6011 |
| 111 | Semi-precision attachment abutment on implant for removable denture, preparation and installation, including installation of attachment components | D6052 |
| 112 | Prefabricated abutment for dental implant | D6056 |
| 113 | Replacement of component in semi-precision or precision attachment, male/female component, on implant/abutment for implant-supported denture | D6091 |
| 114 | Re-cementation of fallen implant/tooth-supported crown | D6092 |
| 115 | Surgical removal of dental implant | D6100 |
| 116 | Implant/implant abutment-supported removable complete upper denture, preparation and fitting | D6110 |
| 117 | Implant/implant abutment-supported removable complete lower denture, preparation and fitting | D6111 |
| 118 | Implant/implant abutment-supported removable partial upper denture, preparation and fitting | D6112 |
| 119 | Implant/implant abutment-supported removable partial lower denture, preparation and fitting | D6113 |
| 120 | Extraction, coronal remnant – deciduous tooth, rate per tooth | D7111 |
| 121 | Extraction, erupted tooth or exposed root, rate per tooth | D7140 |
| 122 | Surgical extraction – tooth erupted into the oral cavity requiring flap elevation, rate per tooth | D7210 |
| 123 | Surgical extraction – tooth impacted in soft tissue, rate per tooth | D7220 |
| 124 | Surgical extraction – tooth partially impacted in hard tissue, rate per tooth | D7230 |
| 125 | Surgical extraction – tooth fully impacted in hard tissue, rate per tooth | D7240 |
| 126 | Splinting of teeth or reimplantation following trauma | D7270 |
| 127 | Exposure of an impacted tooth for orthodontic reasons, including bonding of brackets | D7280 |
| 128 | Alveoloplasty with extractions, 4 teeth or more per quadrant | D7310 |
| 129 | Alveoloplasty with extractions, 1 to 3 teeth per quadrant | D7311 |
| 130 | Alveoloplasty without extractions, 4 teeth or more per quadrant | D7320 |
| 131 | Alveoloplasty without extractions, 1 to 3 teeth per quadrant | D7321 |
| 132 | Deepening of vestibulum, vestibuloplasty, secondary healing | D7340 |
| 133 | Excision of cyst of jaw | D7450 |
| 134 | Frenulectomy | D7960 |
| 135 | Preventive orthodontic treatment, including by chin cup | D8050 |
| 136 | Full orthodontic treatment for a young dentition, ages 12 to 18, cost per year of treatment, up to 3 years | D8080 |
| 137 | Reporting code during use of code D8080 | D8089 |
| 138 | Treatment with a removable dental appliance | D8210 |
| 139 | First aid – treatment of dental pain | D9110 |
| 140 | Analgesia, including nitrous, not including dental treatment | D9230 |
| 141 | Supplement for contrast material for CEUS US examination | L1029 |
| 142 | Supplement for a biventricular artificial heart system | L0303 |
| 143 | Unilateral removable space maintainer per quadrant, fabrication and installation | D1520 |
| 144 | Bilateral removable space maintainer for the maxilla, fabrication and installation | D1526 |
| 145 | Bilateral removable space maintainer for the mandible, fabrication and installation | D1527 |
| 146 | Stainless steel preformed crown – deciduous tooth, installation | D2930 |
| 147 | Stainless steel preformed crown – permanent tooth, installation | D2931 |
| 148 | Prefabricated post and core, installation, supplement to crown | D2954 |
| 149 | Removal of prefabricated post and core | D2955 |
| 150 | Direct pulp capping, not including final restoration | D3110 |
| 151 | Indirect pulp capping, not including final restoration | D3120 |
| 152 | Root canal treatment – primary posterior tooth, filling with absorbable material, not including final restoration | D3240 |
| 153 | Tooth crown amputation, decoronation, per tooth | D3921 |
| 154 | General anaesthesia for dental treatment, up to age 5, in the presence of an anaesthetist, addition to dental treatment | D9222 |
| 155 | General anaesthesia for dental treatment, ages 5 to 18, in the presence of an anaesthetist, addition to dental treatment | D9223 |
| 156 | General anaesthesia for dental treatment, age 18 and above, in the presence of an anaesthetist, addition to dental treatment | D9224 |
| 157 | Moderate sedation that is not intravenous, including inhalation sedation, nitrous oxide (laughing gas), addition to dental treatment | D9248 |
| 158 | In-office internal tooth whitening, per tooth | D9974 |
| 159 | Periodontal surgery including bone contouring, per quadrant | D4260 |
| 160 | Primary obturator prosthesis for congenital cleft palate, including fitting | D5951 |
| 161 | Secondary obturator prosthesis for congenital cleft palate, including fitting | D5952 |
| 162 | Bone grafting in upper/lower jaw, unilateral | D7950 |
| 163 | Open sinus lift, including bone grafting, unilateral | D7952 |
| 164 | Bone grafting in upper/lower jaw, bilateral | D7993 |
| 165 | Open sinus lift, including bone grafting, bilateral | D7994 |
| 166 | Preparatory and accompanying orthodontic treatment for orthognathic surgery, per patient | D8998 |
| 167 | Face mask and orthodontic preparation for orthognathic surgery | D8999 |
| 168 | Occupational therapy, diagnosis and treatment plan formulation, child | L7003 |
| 169 | Physiotherapy, diagnosis and treatment plan formulation, child | L7001 |
| 170 | Initial medical examination – child development | L9500 |
| 171 | Follow-up medical examination – child development | L9501 |
| 172 | Cognitive psychological assessment – child development | L9502 |
| 173 | Family assessment – child development | L9503 |
| 174 | Neuropsychological assessment – child development | L9504 |
| 175 | Cognitive assessment for rehabilitation – child development | L9505 |
| 176 | Diagnosis of Learning Disabilities – Child Development | L9506 |
| 177 | Multidisciplinary Team Committee for Rehabilitation Adaptation – Child Development | L9507 |
| 178 | Speech Therapy, Diagnosis and Treatment Plan Building – Child Development | L9510 |
| 179 | Individual Speech Therapy – Child Development | L9512 |
| 180 | Individual Occupational Therapy – Child Development | L9513 |
| 181 | Individual Physiotherapy – Child Development | L9514 |
| 182 | Psychological/Behavioural Treatment – Child Development | L9516 |
| 183 | Developmental Examination, Nurse – Child Development | L9517 |
| 184 | Couples/Family Therapy/Counselling – Child Development | L9518 |
| 185 | Biofeedback – Child Development | L9519 |
| 186 | Augmentative Communication Assessment – Child Development | L9520 |
| 187 | Team Meeting with Parents – Child Development | L9521 |
| 188 | Multidisciplinary Counselling for Parents – Child Development | L9523 |
| 189 | Ongoing Counselling for Parents/Caregiver – Child Development | L9525 |
| 190 | Group Physiotherapy – Child Development | L9528 |
| 191 | Group Speech Therapy – Child Development | L9529 |
| 192 | Group Occupational Therapy – Child Development | L9530 |
| 193 | Individual Remote Speech Therapy – Child Development | L9532 |
| 194 | Individual Remote Occupational Therapy – Child Development | L9533 |
| 195 | Individual Remote Physiotherapy – Child Development | L9534 |
| 196 | Ongoing Remote Counselling for Parents/Caregiver – Child Development | L9535 |
| 197 | Remote Psychological/Behavioural Treatment – Child Development | L9536 |
| 198 | Nutrition and Dietetics, Counselling and Treatment – Child Development | L9537 |
| 199 | Home Visit, Caregiver – Child Development | L9600 |
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