Is the employer allowed to deduct from the differential due to the worker for Fridays Shabbat and holidays or is he obligated to pay the full amount received form the NII for the days of reserve service duty, after taking off the usual deductions?


Amendment 127 to the law set forth the employer's reckoning manner with the employee:

  1. The employer pays to the worker his usual wage for that period. The payment is defined as an advance.
  2. The employer submits a claim to the National Insurance Institute, in order to obtain return of reserve service benefits.
  3. The employer receives reimbursement by the Institute covering the reserve service benefits due to the worker based on the calculation of the Institute as prescribed by the law.
  4. In case the benefit calculated by the National Insurance Institute exceeds the usual wage, the employer disburse the difference between the wage paid to the worker as an advance and the actual benefit.
  5. If the employer is used to make various payments to the worker, whether he is present at work or not, such as thirteen wage, compensation for convalescence, clothing, car, payment for days of rest (Fridays and Shabbat), the employer is not allowed to deduct their proportionate part from the differential that he pays to the worker.
  6. The employer is obligated to deduct national and health insurance contributions, as applied to the work remuneration, from the payments made to the worker.