Employer of an employee serving in the reserve




For information to employers about the reliefs and updates in relation to submitting a claim in the wake of the Iron Swords war, click here.

Please note

As of May 2025, the Ministry of Finance has changed the legislation on calculation of reserve service benefit:
  1. For more information on the calculation of reserve service benefit, click here
  2. Please note that for a reservist whose salary has increased by more than 20%, the employer must file a claim for the difference, click here
  3. For information on benefits and relief for reservists and employers following the war, click here

The National Insurance Institute reimburses employers for the reserve service benefits that they pay to their employees as prescribed by law. To receive the refund for the benefits, an employer must submit a claim through the Employer’s claim for reimbursement of reserve duty benefits form to his/her local NII branch in which the insurance contributions account is managed. The National Insurance Institute calculates the benefit according to the salary reported in the claim and adds the cost-of-living increment.

The benefit due to the employee from his/her employer is considered equal to their salary, and the employer must pay the benefit at the time of payment of the regular salary. An employee is entitled to submit a complaint under the Wage Protection Law against an employer who delays or refuses to pay the benefit.

The employer must send the claim to the National Insurance Institute as early as possible, and report on the period of reserve service as it appears on the military form, without splitting up the service period.