Calculation method of the benefit
Reserve service benefit rate is calculated based on your daily salary multiplied by the number of days of service, according to the minimum and maximum paid benefit.
A self-employed worker is paid compensations in addition to the benefit.
Calculation of your daily salary:
- For a salaried or a self-employed employee, or someone who is both salaried and self-employed, it is calculated based on their gross income over the 3 months prior to their reserve service duties, divided by 90. For purposes of calculating the benefit, sick leave pay, maternity allowance, vacation pay, reserve service benefits, unemployment benefits, and work injury allowances are also taken into account.
- A student in an academic institution, or someone who is either not working or working for a monthly wage below the minimum - will be entitled to a minimum daily salary of NIS 310.52 (as of Jan 01, 2024).
- A
person who stopped working before reporting for reserve service and no
more than 60 days have elapsed since the date of termination of his/her
work is considered to have reported for reserve service on the date he stopped working.
- If a salaried employee worked less than 60 days in the three months that preceded his/her departure for reserve service,
the rate of the benefit due to him/her is calculated according to his
average wage or income in the three months in which wage or income was
the highest out of the six months that preceded the first of the month
in which he/she began his service.
- If a person began his/her reserve service within 60 days of the date on which he/she completed his/her previous reserve service,
he/she is entitled, if the result would be favorable to him/her, to
calculate the benefit on the basis of his/her salary or income in the
three months that preceded the first period of reserve service.
- The rate of the daily grant for a working youth who participates in pre-military education is equal to his/her salary in the last 30 days of the three months that preceded the start of his/her service, divided by 30.
Calculation of days of service:
The period of reserve service is divided by 7, and the rest is calculated based on the number of days shown in the table below.
For instance, a person who has been on duty for 24 days, will receive a benefit for 25.2 days, base on following calculation: 21 days (multiples of 7) and a balance of 3. Balance of 3 days is computed as 4.2 days (as shown in the table).
7 days
| 7 days
|
6 days
| 7 days
|
5 days
| 7 days
|
4 days
| 5.6 days
|
3 days
| 4.2 days
|
2 days
| 2.8 days
|
1 day
| 1.4 days
|
Minimum and maximum paid benefit
- The maximum monthly benefit is five times the basic amount - NIS 49,030 (as of Jan 01, 2024), and the maximum daily benefit is five times the basic amount divided by 30 - NIS 1,634.33 (as of Jan 01, 2024).
- The minimum benefit is 68% of the basic amount of, NIS 9,316 (as of Jan 01, 2024) per month and NIS 310.52 (as of Jan 01, 2024) per day
- The minimum grant per day for a working youth is 25% of the average wage, divided by 30. Which amounts to NIS 104.47 (as of Jan 01, 2024).
Deductions from the benefit
National and health insurance contributions, income tax, payments to provident and pension funds, differentials to self-employed, are deducted from the benefit as detailed here.
Benefit for half-day service and service beyond working hours
- A benefit for half-day service represents one half of the benefit paid for an ordinary day reserve service. The course of the service will not exceed 6 hours, including commuting time to the place of service. The benefit payment is subject to special approbation from the army.
- A worker on regular work day reserve service, who performed reserve service past working hours, or during his weekends and/or vacations, will be paid either an ordinary work salary or a reserve service benefit.