Israeli Miluim Manager

Name: Israeli Miluim Manager
Author: skills-il

skills-il/government-services

54 installs
10 repo stars
Updated August 3, 2026
skills-il/government-services

Track Israeli reserve duty (miluim) pay, Bituach Leumi ceilings, and filing steps so developers and employees do not lose reimbursement.

About

israeli-miluim-manager is a domain-specific agent skill for Israeli military reserve (miluim) administration: salary reimbursement through Bituach Leumi, daily minimum and maximum rates, credit points, and filing workflows backed by linked government sources. Solo builders who are also reservists—or agents assisting them—use it whenever service days collide with client work, employer top-ups, or annual law changes. The skill packages verifiable claims with URLs, Hebrew materials, and reference guides so answers stay anchored to official portals instead of forum rumors. It does not replace a licensed accountant for complex employment disputes, but it compresses the checklist for what to file, what rates apply, and which documents repeat each cycle. Expect to confirm PENDING_VERIFICATION figures against live BTL pages before filing.

Structured claims with Bituach Leumi source URLs and 2026 rate references (e.g. daily max NIS 1,730.33, min NIS 328.76 p
Credit point (nekudat zikui) value and cross-referenced filing guides in Hebrew and English skill variants
Schema-versioned claim objects for verification status (PENDING_VERIFICATION flagged in snippets)
References: bituach-leumi-filing-guide and 2026-law-changes for annual maintenance
Built for agents helping Israeli reservists organize paperwork, not generic tax advice

Israeli Miluim Manager by the numbers

54 all-time installs (skills.sh)
Ranked #1,600 of 3,282 Productivity & Planning skills by installs in the Skillselion catalog
Security screen: CRITICAL risk (skills.sh audit)
Data as of Aug 4, 2026 (Skillselion catalog sync)

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Last updated	August 3, 2026
Repository	skills-il/government-services ↗

What it does

Track Israeli reserve duty (miluim) pay, Bituach Leumi ceilings, and filing steps so developers and employees do not lose reimbursement.

Files

SKILL.mdMarkdownGitHub ↗

Israeli Miluim Manager

Instructions

Step 1: Reserve Duty Basics

Israeli reserve duty (miluim, מילואים) is compulsory military service for citizens who have completed their regular service (sherut sadir, שירות סדיר).

Term	Hebrew	Description
Miluim	מילואים	Reserve duty service
Tsav 8	צו 8	Emergency call-up order
Tsav Kriah	צו קריאה	Routine call-up notice
Keva	קבע	Career military (not miluim)
Mashak Tash	משק ת"ש	Welfare NCO (handles hardship requests)
Aka	אכ"א	IDF Personnel Directorate
Ishur Lochem	אישור לוחם	Combat confirmation (required for Amendment 283 credit)

Who serves (temporary order, valid through June 30, 2027):

Men (non-officers) up to age 41, officers up to age 46
Special professions (drivers, pilots, physicians) up to age 49-50
Women in specific roles until age 38 (combat roles to equivalent male age)
Single women without children to age 24 (age 34 in special professions)
Exemptions: medical, religious study (hesder/yeshiva), single parents

Call-up process: 1. Receive Tsav Kriah or Tsav 8 via mail, phone, or IDF systems 2. Report to designated base on the specified date 3. Service: routine training (1-4 weeks/year) or extended during operations 4. On release, receive Form 3010 confirming service dates 5. Combat reservists also need Ishur Lochem for Amendment 283 tax credit tiers

Step 2: Employment Protections

Israeli law provides strong employment protections for reservists under the Reserve Duty Compensation Law (Chok Tagmulei Miluim, חוק תגמולי מילואים) and the Military Service Law.

Protection	Details (2026)
Job preservation	Employer must hold the reservist's position during service
Dismissal ban (post-service, under 60 days served)	30 days after return from service
Dismissal ban (post-service, 60+ days served)	60 days after return (permanent law since 2026)
Dismissal ban (pre-service)	Cannot fire employee due to upcoming miluim call-up
Seniority	Service period counts toward seniority and tenure
Pension contributions	Employer must continue pension deposits during service (sechar kove'a = pre-service salary)
Keren hishtalmut	Employer must continue keren hishtalmut deposits during service
Work conditions	Must return to same role, same terms, same pay
20% social contribution compensation	State compensates private employers 20% of salary for social contributions (permanent since 2026, anchored via NII Law amendment April 27, 2026)

Key changes for 2026:

The 60-day post-service protection that was a wartime temporary order has been made permanent law for reservists serving 60+ days. Reservists serving fewer than 60 days receive the standard 30-day protection.
The 20% employer compensation for social contributions was applied retroactively to January 2026 and was anchored as permanent law via an amendment to the National Insurance Law approved by the Knesset plenum on April 27, 2026.
The wartime supplementary employer compensation (for hiring temp replacements) has expired.

Public-sector employees: Public employers (state, local authorities, public corporations) are explicitly excluded from the 20% social-contribution refund. State employees fall under Takanon HaSherut HaTziburi (Civil Service Code) with collective agreements that may override default labor law on seniority and leave.

Filing a complaint: If an employer violates these protections, the reservist can file a complaint with the Labor Court (Beit Din LaAvoda, בית דין לעבודה). Filing fee is 1% of the claim amount, minimum NIS 168 (expedited procedure 0.5% / NIS 84). Many common labor claims (wages, overtime, holiday pay, vacation pay) are exempt from filing fees.

Step 3: Compensation Through Bituach Leumi

Bituach Leumi (ביטוח לאומי, National Insurance Institute) compensates reservists through three distinct payment tracks. Conflating them is a common cause of users believing they have been underpaid.

Track	Hebrew	What It Is	Who Gets It
Salary reimbursement	תגמולי מילואים	Replaces lost income during service	All reservists; employer-mediated for employees, direct for self-employed
Tagmul Nosaf	תגמול נוסף	Annual recognition payment for any year with 10+ days of reserve duty	Paid in May of the following year, automatic
Tagmul Meyuchad	תגמול מיוחד	Special wartime payment for service of 60+ days	Days served on Tzav 8 between Oct 7, 2023 and Dec 31, 2025 count toward the 60-day threshold

Salary-reimbursement compensation basis:

Component	Details
Income basis	Average income from 3 months before service (see Amendment 253 below for repeat reservists)
Maximum daily rate	NIS 1,730.33/day (NIS 51,910/month equivalent, 2026 ceiling)
Minimum daily rate	NIS 328.76/day (NIS 9,863/month equivalent, 2026 floor)
Payment timing	Employer advances salary, then claims reimbursement from Bituach Leumi
Self-employed	File directly with Bituach Leumi

Daily compensation (commonly omitted, biggest under-estimate): daily wage = 3-month gross / 90 (= monthly / 30), bounded by 328.76 / 1,730.33, then +40% (everyone); a self-employed reservist gets an additional 25% on top. A 133.33/day supplement applies from day 32. "Monthly / 30 times days" understates by ~40%. Source: btl.gov.il "סכום התגמול".

Amendment 253 (effective May 1, 2025) changes the income basis for repeat reservists: prior miluim pay is excluded from the next basis, a "fixed base" from the quarter before first emergency-period service is locked in, and Section 279 lets the reservist pick the more favorable basis when the gap is under 60 days (with special handling for >20% salary jumps). Critical for anyone serving multiple times in close succession, the simple "3-month average" can produce wrong numbers.

How to file salary reimbursement (employees): 1. Employer submits claim via Bituach Leumi employer portal 2. Attach Form 3010 confirming service dates 3. Bituach Leumi reimburses the employer within 30-60 days 4. Employee receives regular salary as usual

How to file salary reimbursement (self-employed): 1. Log in to Bituach Leumi personal portal 2. Submit reserve duty compensation claim (tvia letagmulei miluim) 3. Upload Form 3010 and income documentation 4. Payment deposited directly to bank account

Form 510 fallback (employer refuses to pay): If the employer refuses to advance salary, the employee can file Form 510 directly with Bituach Leumi as if self-employed, and receive compensation directly. This is in addition to (not a replacement for) a Beit Din LaAvoda complaint against the employer.

Minimum compensation top-up: Reservists earning below the minimum compensation floor (NIS 9,863/month in 2026) receive a top-up from Bituach Leumi to reach that floor during service months. Applied automatically.

Tagmul Nosaf (annual recognition payment): Every reservist with 10+ qualifying days in a tax year receives an annual additional payment, paid by Bituach Leumi in May of the following year. Separate from salary reimbursement. The most universally received reservist benefit; if a reservist did not receive it by mid-year, they should contact Bituach Leumi at *6050.

Tagmul Meyuchad (special wartime payment): Paid by Bituach Leumi for service of 60+ days. Days served on Tzav 8 in the Oct 7, 2023 to Dec 31, 2025 period count toward the 60-day threshold. Filed via the Bituach Leumi personal portal; eligibility verified against IDF service records.

Step 4: 2026 Tax Benefits for Combat Reservists

Amendment 283 to the Income Tax Ordinance (Section 39B), passed by the Knesset on November 19, 2025 and published in Sefer HaChukim on November 23, 2025, introduced a graduated tax credit system for combat reservists based on days served. These apply to tax years 2026-2027 and are managed through the Israel Tax Authority (Rashut HaMisim, רשות המסים).

Important: These credits apply ONLY to combat days (yamei lochem), starting at 30. Under 30 combat days, and non-combat service, get NO Amendment 283 credit, and there is no separate "standard reservist" point (every resident already gets 2.25 base points; the combat credit is added on top, only for 30+ confirmed combat days with ishur lochem).

Combat Service Days Per Year	Credit Points	Annual Credit Value (NIS)
Under 30 days, or non-combat	none	0 (no Amendment 283 credit)
30-39 days	0.50	1,452
40-49 days	0.75	2,178
50-54 days	1.00	2,904
55-59 days	1.25	3,630
60-64 days	1.50	4,356
65-69 days	1.75	5,082
70-74 days	2.00	5,808
75-79 days	2.25	6,534
80-84 days	2.50	7,260
85-89 days	2.75	7,986
90-94 days	3.00	8,712
95-99 days	3.25	9,438
100-104 days	3.50	10,164
105-109 days	3.75	10,890
110+ days	4.00	11,616

One credit point (nekudat zikui) = NIS 242/month = NIS 2,904/year (2026 value, frozen through 2027).

From tax year 2028: The minimum qualifying threshold drops from 30 days to 20 days (20 days = 0.75 credit points, +0.25 per additional 5 days, max 4 points). Reservists planning service across 2027-2028 should account for this when projecting credits.

How to claim tax credits: 1. Obtain two confirmations from IDF (both can be downloaded from miluim.idf.il):

Service confirmation (ishur sherut miluim, אישור שירות מילואים) for general reservist credit
Combat confirmation (ishur lochem, אישור לוחם) for the Amendment 283 tier credits. The Tax Authority will reject combat tier claims without the lochem confirmation, even if service days qualify

2. Submit annual tax credit form (tofes 101, טופס 101) to employer, or file directly with Rashut HaMisim 3. Credits applied to monthly payroll deductions or as annual refund

Combat day classification: The unit commander (mefakedet yechida) determines combat-day classification. Reservists who believe their classification is wrong (especially for hybrid units like Yamam, GSS operational support, or specialized teams) can challenge it through the unit and the Reserve Branch.

Step 5: IDF Aka Grants and Keren HaSiyua

Government Resolution from January 25, 2026 created a 6.2 billion NIS support package for reservists, administered by the IDF Personnel Directorate (Aka) through Keren HaSiyua LeMishartei HaMiluim (קרן הסיוע למשרתי המילואים). These grants are paid by the IDF, not by Bituach Leumi or the Tax Authority. They are the most-asked-about and most-frequently-missed benefits.

Grant	Hebrew	Eligibility	Amount
Manak Mishpacha Mugdal	מענק משפחה מוגדל	Reservists with 40+ days and at least one child age 14 or under	Graduated by accumulated days
Manak Hashlama LeNofesh	מענק השלמה לנופש	Vacation supplement	Up to NIS 4,500
Manak Mishpacha LeYeled Mugbal	מענק לילד מוגבל	Parents of children with disabilities, 45+ days served	NIS 2,000
Manak Ha'avarat Dira	מענק העברת דירה	Reservists who moved during/around extended service, 45+ days served	NIS 2,500 (rank-based: A+/A/B)
Digital Wallet	ארנק דיגיטלי	Cumulative reserve days from day 10 onward	Up to NIS 5,000
Tutoring Fund (students)	קרן שיעורים פרטיים	Reservists in higher education	Up to NIS 3,000 (combat) / NIS 2,000 (rear)

How to claim Aka grants: 1. Log in to miluim.idf.il (the IDF reservist portal) 2. Update personal status (married, children, location, education status under "miktzo'a ezrachi" not "haskala") so eligibility is computed correctly 3. Eligible grants appear in the "Manakim VeHatavot" tab 4. Some grants are paid automatically; others require submitting a request with supporting documents 5. Digital wallet credits accrue automatically once the reservist passes the day-10 threshold

Step 6: Service-Connected Injury and PTSD: The Misrad HaBitachon Track

Critical distinction: Injuries sustained during reserve duty (physical or mental) go to the Ministry of Defense Rehabilitation Department (Agaf HaShikum, אגף השיקום), NOT Bituach Leumi. Filing with the wrong agency is the single most common cause of denied claims.

Severity	Disability Tier	Outcome
Minor injury (achuz nechut 1-9%)	No formal recognition	No payment
Moderate injury (achuz nechut 10-19%)	Recognized	One-time lump sum
Significant injury (achuz nechut 20%+)	Recognized	Lifetime monthly pension + medical benefits + possible mobility/housing benefits

PTSD and combat trauma:

The IDF Combat Reactions Unit (Yechidat Tguvot Krav, יחידת תגובות קרב) operates a 24/7 hotline at 8944 (from any Israeli phone). Free trauma diagnosis and treatment, no disability finding required.
Reservists who served in combat conditions are eligible for free therapy through Keren HaSiyua even before any disability claim is filed.
Formal recognition as a disabled IDF veteran (nechei tzahal) yields lifetime benefits and is processed by Agaf HaShikum at Misrad HaBitachon.

How to file a disability claim: 1. Document the injury or trauma during or immediately after service (medical records, unit reports) 2. Submit a claim through the Agaf HaShikum portal at hachvana.mod.gov.il 3. A medical committee (va'ada refuit) determines disability percentage 4. If 10%+, benefits begin; appeals route through internal MoD process and ultimately the District Court (not Beit Din LaAvoda)

Bereavement (mishpachot shchol): Families of fallen reservists are eligible for the same MoD pension, housing, and orphan-education benefits as families of fallen regular soldiers under Chok HaMishpachot. Contact MoD Mishpachot ShChol unit directly.

Step 7: Self-Employed Reservists and Manak Nezek Akif

Self-employed reservists (atzma'im, עצמאיים) and freelancers (frilanserim, פרילנסרים) have a distinct entitlement set, and most importantly the indirect-damage grant (Manak Nezek Akif) which is a cash grant program, not just a tax deduction.

Right	Details
Direct salary reimbursement	File via Form 510 with Bituach Leumi (no employer intermediary); income basis = 3-month average prior to service, subject to Amendment 253
Tagmul Nosaf	Annual recognition payment, automatic if 10+ qualifying days
Tagmul Meyuchad	Special payment for 60+ days, applied via BL portal
Manak Nezek Akif	Cash grant program for income loss tied to reserve service
Tax credits	Same Amendment 283 combat tiers as employees (if serving in combat role)
Minimum compensation	NIS 9,863/month floor, topped up by Bituach Leumi if income is below this

Manak Nezek Akif (indirect-damage grant):

Run jointly by the Tax Authority's Property Tax Compensation Fund (Keren Pitzuyim Mas Rechush) and IDF Keren HaSiyua
For osek patur: bimonthly payments of NIS 2,000-9,000 based on reserve days and reported income
For osek murshe: turnover-decline tracks (different filing windows)
Filing windows are short and rolling. Example window: for service in Nov-Dec 2025, filing was open Jan 28 to May 31, 2026
File at gov.il in the "Manak LeMishartei Miluim" service

Keren hishtalmut continuity for self-employed: Unlike employees, self-employed reservists have NO automatic continuity right for keren hishtalmut deposits during service. Self-funding required to keep the 6-year tax-free withdrawal clock from breaking. 2026 caps: NIS 13,203 deductible / NIS 20,566 deposit ceiling.

Steps for self-employed reservists after service: 1. Verify Form 3010 dates match actual service period 2. File Form 510 with Bituach Leumi for salary reimbursement 3. Check eligibility for Tagmul Nosaf and Tagmul Meyuchad 4. File Manak Nezek Akif at gov.il if applicable; note the filing window 5. Claim Amendment 283 tax credits (with both ishur sherut and ishur lochem) through annual filing with Rashut HaMisim 6. Self-deposit keren hishtalmut to maintain the tax-free withdrawal clock

Business-owner reservists with halat'd employees cross three skills: this one (personal entitlements: Nezek Akif, Tagmul Nosaf/Meyuchad, Amendment 283), israeli-business-war-compensation (business-side Shaagat HaAri / Iron Swords filings + 20% employer refund on צו 8 reservists), and israeli-unemployment-benefits-navigator (employee chal"t bifurcated 5/10-day rule).

Step 8: Vacation Days, Spouse Protections, and Family Benefits

Several temporary provisions enacted during wartime operations have been resolved for 2026, some made permanent and some expired.

Provision	Status (2026)
Accumulated vacation days from wartime order	Must be used by end of 2027
Broad spouse unpaid leave entitlement	Expired (wartime temporary order ended Dec 31, 2025)
Spouse 1-hour paid absence per day	Active (permanent law, during reservist's service of 5+ consecutive days)
Spouse paid leave days (graduated)	Active: up to 8 paid leave days based on reservist's accumulated days and child age (under 14)
Spouse dismissal protection	Active: scaled with reservist's protection (up to 60 days post-service for reservists serving 60+ days)
Vacation accrual during service	Continues per labor law

Vacation day rules:

Wartime-accumulated vacation days must be used by end of 2027
Standard labor law accrual continues during miluim
Employers cannot force vacation use during miluim
Sick days and dmey havra'a continue to accrue

Spouse protections (permanent from 2026):

1-hour paid absence per day during reservist's service of 5+ consecutive days
Up to 8 paid leave days per service event for spouses with a child under 14 (graduated by reservist's accumulated days)
Dismissal protection scaled with the reservist's tier (matches the 30 or 60-day post-service window)
BL spouse-on-chal"at grant remains accessible for select operational orders

Family benefits:

Benefit	Eligible	Source
Aka 8944 hotline	Reservist, spouse, parents, children	IDF Combat Reactions Unit (24/7)
Free therapy budget	Reservist + immediate family	Keren HaSiyua (no disability finding required)
Aka grants stack	Reservists + dependents	See Step 5
Bereavement support	Families of fallen	Misrad HaBitachon Mishpachot ShChol
Lone soldier reserve benefits	Chayalim bodedim in miluim	hachvana.mod.gov.il (*5266)
NGO support	All reservist families	Keren Libi, IDFWO (downstream of MoD/Aka)

Step 9: Bank Israel Relief and Practical Accommodations

Bank Israel maintains a relief framework for reservists, renewed periodically during operational periods.

Relief	Details
Mortgage payment deferral	Up to 3 months interest-free
Consumer loan deferral	Up to NIS 100,000
Business loan deferral	Up to NIS 2,000,000
Overdraft discount (employees)	1% for reservists with salary transfer at major banks
Overdraft for self-employed	Automatic NIS 30,000 interest-free
Driver's license renewal	Misrad HaRishui accommodations during service

How to claim: contact bank during or after service with Form 3010; ask for sherut lakuchot miluim. Verify current terms on bankisrael.org.il.

Step 10: Students in Higher Education

For tashpa"u (academic year 2025-26): the IDF and the Council for Higher Education (VATAT) operate a tuition refund program (Hesder Miluim VATAT). 50+ qualifying days between Oct 23, 2025 and Sep 30, 2026 = up to 100% tuition refund.

Days Served (qualifying)	Benefit
30-60 days	-6 academic credit reduction (NIS"Z)
61-99 days	-8 academic credit reduction
100+ days	-10 academic credit reduction
50+ days	Up to 100% tuition refund
Any qualifying service	Free tutoring up to NIS 3,000 (combat) / NIS 2,000 (rear) via Keren HaSiyua

How to claim: 1. Update IDF portal status: under "miktzo'a ezrachi" (NOT "haskala") with student details and institution 2. Tuition refund flows from VATAT to the institution; the institution credits the student 3. Tutoring fund applied for through miluim.idf.il "Manakim VeHatavot" tab

Examples

Example 1: Employee Called Up for 45-Day Combat Reserve Duty

User says: "I received a tsav kriah for 45 days of miluim as a combat reservist. What are my rights at work?" Actions: 1. Confirm employer must hold position and continue salary during 45-day service 2. Explain employer claims salary reimbursement from Bituach Leumi, plus 20% state compensation for social contributions 3. Note 30-day post-service dismissal protection upon return (under 60 days served), with spouse protection scaled accordingly 4. Calculate Amendment 283 tax credit eligibility: 40-49 day tier = 0.75 credit points = NIS 2,178/year (only with ishur lochem) 5. Confirm Tagmul Nosaf will be paid in May next year (annual recognition payment) 6. Note digital wallet eligibility (accrues from day 10) and check miluim.idf.il for Aka grants Result: Employee understands full rights, employer obligations, exact tax credit value, and Aka grant access path.

Example 2: Self-Employed Reservist Filing for Compensation

User says: "I am a freelancer and just finished 3 weeks of miluim. How do I get compensated?" Actions: 1. Guide through Bituach Leumi personal portal login 2. Submit Form 510 with Form 3010 attached 3. Calculate expected compensation based on 3-month average income (note Amendment 253 if this is a repeat service) 4. Check if income is below NIS 9,863/month floor for automatic top-up 5. Confirm Tagmul Nosaf eligibility (any year with 10+ days = automatic payment in May) 6. Check Manak Nezek Akif filing window for the relevant period at gov.il 7. Confirm self-funded keren hishtalmut deposit if maintaining the 6-year clock Result: Freelancer files claim, receives compensation directly from Bituach Leumi, captures Manak Nezek Akif and Tagmul Nosaf.

Example 3: Employer Asking About Obligations

User says: "One of my employees was called up for miluim. What do I need to do?" Actions: 1. Explain salary advance obligation during service (sechar kove'a = pre-service salary) 2. Detail pension and keren hishtalmut continuity requirements 3. Note the state reimburses 20% of salary for social contributions (private employers only; permanent since 2026, anchored by NII Law amendment April 27, 2026) 4. Explain dismissal ban: 30 days post-service for service under 60 days, 60 days for 60+ days 5. Note spouse protections: 1-hour paid absence per day during 5+ consecutive days of service, up to 8 paid leave days for spouses with a child under 14 6. Guide through Bituach Leumi employer portal for salary reimbursement 7. If the employer is public sector, note the 20% refund does not apply Result: Employer complies with all legal obligations and claims proper reimbursement.

Example 4: Combat Reservist Checking 2026 Tax Benefits

User says: "I served 120 days of combat miluim this year. What tax benefits do I get?" Actions: 1. Identify highest credit tier: 110+ combat days = 4.0 credit points = NIS 11,616/year 2. Confirm both confirmations needed: ishur sherut (general) + ishur lochem (combat) 3. Check income level for minimum compensation top-up (below NIS 9,863/month) and maximum cap (above NIS 51,910/month) 4. Confirm Tagmul Meyuchad eligibility (60+ day service triggers special payment) 5. Confirm Aka grants eligibility (Manak Mishpacha Mugdal if 40+ days with child under 14) 6. Submit Form 101 to employer or file directly with Rashut HaMisim 7. If self-employed, check Manak Nezek Akif filing window Result: Reservist claims maximum tax credits, salary reimbursement, Tagmul Meyuchad, and applicable Aka grants.

Example 5: Combat Reservist with Service-Connected PTSD

User says: "I am having flashbacks and panic attacks since the operation. What should I do?" Actions: 1. Recommend immediate contact with Aka 8944 (24/7 free trauma diagnosis and treatment, no disability finding required) 2. Explain that miluim injuries (physical and mental) go to Misrad HaBitachon (Agaf HaShikum), not Bituach Leumi 3. Free therapy is available through Keren HaSiyua before any formal disability claim 4. If pursuing formal recognition: document the trauma, file via hachvana.mod.gov.il, va'ada refuit determines disability percentage 5. 20%+ disability = lifetime monthly pension + medical benefits 6. Family members can also access Keren HaSiyua therapy budget Result: User accesses immediate care, understands long-term recognition path.

Bundled Resources

References

references/2026-law-changes.md -- Detailed breakdown of all 2026 changes to reserve duty law. Covers the new permanent 20% employer compensation (anchored April 27, 2026 NII amendment), tiered dismissal protection (30/60 days), Amendment 283 tax credit tiers, Amendment 253 BL income basis fixes, Aka 6.2B grants stack from Government Resolution Jan 25, 2026, Misrad HaBitachon disability path, and expired wartime provisions. Consult when a user asks what changed in 2026, whether a wartime provision is still in effect, or how the 2026 framework differs from wartime measures.
references/bituach-leumi-filing-guide.md -- Step-by-step guide for filing all three Bituach Leumi reserve duty payments (salary reimbursement, Tagmul Nosaf, Tagmul Meyuchad), plus the joint Tax Authority + Aka Manak Nezek Akif grant for self-employed. Includes Form 510 fallback for employees whose employer refuses to pay, common rejection reasons, and Amendment 253 income basis adjustments. Consult when a user needs to file a compensation claim or troubleshoot a rejected claim.

Scripts

scripts/miluim-tax-credit-calculator.py -- Estimates Amendment 283 combat tax credits for 2026-2027 based on combat days served and monthly income. Uses the 17-tier system, calculates credit points and annual credit value, flags 2028 threshold drop. Run: python scripts/miluim-tax-credit-calculator.py --help

Recommended MCP Servers

MCP	What It Adds
Kolzchut (All-Rights)	Direct access to Israel's authoritative rights and entitlements knowledge base; covers tagmul nosaf, tagmul meyuchad, miluim taxation, and all benefits referenced here
Data.gov.il Advanced	Access to Israeli government datasets including Bituach Leumi reference data; useful for cross-checking benefit amounts and eligibility tables

Reference Links

Source	URL	What to Check
Bituach Leumi reserve duty payments	https://www.btl.gov.il/benefits/Reserve_Service/Pages/default.aspx	Current daily/monthly rates, tagmul nosaf, tagmul meyuchad
IDF reservist portal	https://miluim.idf.il	Aka grants, Keren HaSiyua, ishur sherut, ishur lochem, digital wallet
Keren HaSiyua LeMishartei HaMiluim	https://www.miluim.idf.il/articles-list/קרן-הסיוע-למשרתי-המילואים/	Manak Mishpacha Mugdal, Manak Hashlama LeNofesh, all Aka grants
Misrad HaBitachon Rehabilitation	https://www.hachvana.mod.gov.il	Disability claims, PTSD recognition, lone soldier benefits
Manak Nezek Akif grant (gov.il)	https://www.gov.il/he/service/grant-for-reservists	Self-employed indirect-damage grant filing
Kolzchut combat tax credits	https://www.kolzchut.org.il/he/נקודות_זיכוי_ממס_הכנסה_ללוחמי_מילואים	Amendment 283 17-tier table, qualifying conditions
Knesset Amendment 283 announcement	https://main.knesset.gov.il/News/PressReleases/pages/press19112025f.aspx	Original legislation

Gotchas

Reserve duty has THREE separate Bituach Leumi tracks (salary reimbursement, Tagmul Nosaf, Tagmul Meyuchad) plus IDF Aka grants and the Tax Authority Manak Nezek Akif. Agents conflate them, so users think they were paid when a track is still owed.
Service-connected injuries and PTSD go to Misrad HaBitachon (Agaf HaShikum), NOT Bituach Leumi; filing with the wrong agency is the top cause of denied claims. Aka 8944 is the hotline; recognition via hachvana.mod.gov.il.
Amendment 283 combat tax credit tiers require ishur lochem (combat confirmation), not just ishur sherut miluim (service confirmation). The Tax Authority will reject combat tier claims without lochem confirmation, even if the day count qualifies.
Reserve compensation = daily wage + 40% (everyone), self-employed get an ADDITIONAL 25%. "Monthly / 30 times days" understates by ~40%. Amendment 253 also breaks the plain 3-month average for repeat reservists.
The 20% employer social contribution refund applies to PRIVATE employers only (public sector excluded).
Aka grants from miluim.idf.il are paid by the IDF, not Bituach Leumi or Rashut HaMisim. Reservists must update their portal status (married, children, education under "miktzo'a ezrachi") for eligibility to compute correctly.
Manak Nezek Akif (self-employed) has short rolling filing windows; missing one forfeits the grant. It is a cash grant, not a tax deduction.
Dismissal protection: 30 days for under-60-day service, 60 days for 60+; spouse protection scales with the tier.
Tagmul Nosaf is paid in May of the FOLLOWING year, not at end of service. The 2028 combat-tier threshold drops from 30 to 20 days.

Troubleshooting

Error: "Employer refuses to advance salary during miluim"

Cause: Employer may be unaware of legal obligation, facing cash flow issues, or acting in bad faith. Solution: 1. Cite the Reserve Duty Compensation Law requiring salary advancement 2. Remind employer that Bituach Leumi reimburses the full amount, plus 20% for social contributions (if private sector) 3. Fallback: File Form 510 with Bituach Leumi directly as if self-employed and receive compensation directly. This is independent of any complaint against the employer. 4. File complaint with the Labor Court (Beit Din LaAvoda). Filing fee is 1% of claim, minimum NIS 168 (many common labor claims are exempt from fees)

Error: "Bituach Leumi rejected compensation claim"

Cause: Missing or incorrect Form 3010, income documentation gaps, BL arrears blocking payout, or filing deadline exceeded. Solution: 1. Verify Form 3010 dates match actual service period 2. Ensure income documentation covers the 3 months before service (or longer if Amendment 253 fixed-base applies) 3. Check for BL arrears that may be offsetting the payout; resolve by paying or arranging a payment plan 4. If deadline passed, file an appeal (erur, ערעור) with Bituach Leumi within 6 months 5. Contact Bituach Leumi service center at *6050 for the specific rejection reason

Error: "Tax Authority rejected Amendment 283 combat credit"

Cause: Submitted ishur sherut miluim (service confirmation) instead of ishur lochem (combat confirmation), or unit commander has not classified the days as combat. Solution: 1. Download ishur lochem from miluim.idf.il (different document from ishur sherut) 2. If unit has not classified the days as combat, contact unit commander or Reserve Branch to challenge 3. Resubmit with both documents attached to Form 101 or annual filing

Error: "Employer terminated reservist within protection period"

Cause: Employer violated post-service dismissal protection (either unaware or deliberate). Solution: 1. Document termination date and service return date 2. Determine applicable protection period: 30 days (under 60 days served) or 60 days (60+ days served) 3. Send formal letter citing the applicable post-service protection period 4. File complaint with Labor Court; claim reinstatement and compensation 5. Filing fee is 1% of claim, minimum NIS 168 (many common labor claims are exempt from fees)

Error: "I served combat miluim but received no Tagmul Nosaf"

Cause: Tagmul Nosaf is paid in May of the year following the qualifying year (10+ days), not at end of service. Solution: 1. Confirm the qualifying year had 10+ reserve days 2. Wait until May of the following year, then check the BL personal portal 3. If not received by end of May, contact Bituach Leumi at *6050 4. If account/bank details changed, update them via the BL personal portal before May

{
  "schemaVersion": "1.0",
  "skill": "israeli-miluim-manager",
  "generated_at": "2026-05-18T16:55:00Z",
  "claims": [
    {
      "claim_id": "bl-max-daily-2026",
      "claim": "Bituach Leumi reserve duty salary reimbursement maximum daily rate is NIS 1,730.33 (NIS 51,910/month equivalent) for 2026",
      "source_url": "https://www.btl.gov.il/benefits/Reserve_Service/Pages/default.aspx",
      "raw_snippet": "PENDING_VERIFICATION, BL 2026 maximum daily reserve compensation NIS 1,730.33 / 1,730.33 ש\"ח (= NIS 51,910 / 51,910 ש\"ח monthly ceiling)",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/bituach-leumi-filing-guide.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "bl-min-daily-2026",
      "claim": "Bituach Leumi reserve duty salary reimbursement minimum daily rate is NIS 328.76 (NIS 9,863/month equivalent) for 2026, automatic top-up applied below this floor",
      "source_url": "https://www.btl.gov.il/benefits/Reserve_Service/Pages/default.aspx",
      "raw_snippet": "PENDING_VERIFICATION, BL 2026 minimum daily reserve compensation NIS 328.76 / 328.76 ש\"ח (= NIS 9,863 / 9,863 ש\"ח monthly floor)",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/bituach-leumi-filing-guide.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "credit-point-value-2026",
      "claim": "One credit point (nekudat zikui) equals NIS 242/month = NIS 2,904/year (2026 value, frozen through 2027)",
      "source_url": "https://www.gov.il/he/departments/topics/credit_points_tax",
      "raw_snippet": "PENDING_VERIFICATION, Israel Tax Authority 2026 credit point value: NIS 242/month / 242 ש\"ח, NIS 2,904/year / 2,904 ש\"ח",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
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      ]
    },
    {
      "claim_id": "amendment-283-tier-30-39",
      "claim": "Amendment 283 combat tax credit tier 30-39 days = 0.50 credit points = NIS 1,452 annual value",
      "source_url": "https://www.kolzchut.org.il/he/נקודות_זיכוי_ממס_הכנסה_ללוחמי_מילואים",
      "raw_snippet": "תיקון 283: שירת שירות מילואים כלוחם בין 30 ל-39 ימים בשנת-המס הקודמת, זכאי ל-1/2 נקודת זיכוי (1,452 ש\"ח שנתי); בין 40 ל-49 ימים זכאי ל-3/4 נקודת זיכוי (2,178 ש\"ח); מקסימום 4 נקודות זיכוי (11,616 ש\"ח). סעיף 39ב לפקודת מס הכנסה.",
      "fetched_at": "2026-05-19T00:00:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
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      ]
    },
    {
      "claim_id": "amendment-283-tier-40-49",
      "claim": "Amendment 283 combat tax credit tier 40-49 days = 0.75 credit points = NIS 2,178 annual value",
      "source_url": "https://www.kolzchut.org.il/he/נקודות_זיכוי_ממס_הכנסה_ללוחמי_מילואים",
      "raw_snippet": "תיקון 283: בין 40 ל-49 ימים זכאי ל-3/4 נקודת זיכוי (2,178 ש\"ח שנתי) ללוחמי מילואים. נקודת זיכוי = 2,904 ש\"ח לשנה (2026).",
      "fetched_at": "2026-05-19T00:00:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
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    },
    {
      "claim_id": "amendment-283-max-tier",
      "claim": "Amendment 283 max tier (110+ combat days) = 4.0 credit points = NIS 11,616 annual value (combat reservists, tax years 2026-2027). One credit point = NIS 242/month = NIS 2,904/year (2026)",
      "source_url": "https://main.knesset.gov.il/News/PressReleases/pages/press19112025f.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Amendment 283 passed Knesset Nov 19, 2025, max tier 4.0 credit points = NIS 11,616/year / 11,616 ש\"ח. Standard reservist credit = 1 credit point = NIS 2,904 / 2,904 ש\"ח.",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "manak-nofesh-4500",
      "claim": "Manak Hashlama LeNofesh (IDF Aka vacation supplement grant) provides up to NIS 4,500 per eligible reservist",
      "source_url": "https://www.miluim.idf.il/articles-list/קרן-הסיוע-למשרתי-המילואים/",
      "raw_snippet": "PENDING_VERIFICATION, IDF Aka Manak Hashlama LeNofesh up to NIS 4,500 / 4,500 ש\"ח",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "manak-yeled-mugbal-2000",
      "claim": "Manak Mishpacha LeYeled Mugbal (IDF Aka grant for parents of disabled children, 45+ days served) = NIS 2,000",
      "source_url": "https://www.miluim.idf.il/articles-list/קרן-הסיוע-למשרתי-המילואים/",
      "raw_snippet": "PENDING_VERIFICATION, Manak LeYeled Mugbal NIS 2,000 / 2,000 ש\"ח for parents of children with disabilities (45+ reserve days)",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "manak-havarat-dira-2500",
      "claim": "Manak Ha'avarat Dira (IDF Aka relocation grant for reservists who moved during/around extended service, 45+ days) = NIS 2,500 (rank-based A+/A/B)",
      "source_url": "https://www.miluim.idf.il/articles-list/קרן-הסיוע-למשרתי-המילואים/",
      "raw_snippet": "PENDING_VERIFICATION, Manak Ha'avarat Dira NIS 2,500 / 2,500 ש\"ח, rank-based",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "digital-wallet-5000",
      "claim": "IDF Aka digital wallet (arnak digitali) for reservists accrues cumulatively from day 10 onward, up to NIS 5,000",
      "source_url": "https://www.miluim.idf.il/articles-list/קרן-הסיוע-למשרתי-המילואים/",
      "raw_snippet": "PENDING_VERIFICATION, Digital wallet up to NIS 5,000 / 5,000 ש\"ח, from day 10 onward",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "tutoring-fund-amounts",
      "claim": "Aka tutoring fund (Keren Shiurim Pratiyim) for reservist students: up to NIS 3,000 for combat, NIS 2,000 for rear",
      "source_url": "https://www.miluim.idf.il/articles-list/קרן-הסיוע-למשרתי-המילואים/",
      "raw_snippet": "PENDING_VERIFICATION, Tutoring fund up to NIS 3,000 / 3,000 ש\"ח (combat) / NIS 2,000 / 2,000 ש\"ח (rear)",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "keren-hasiyua-6.2b",
      "claim": "Government Resolution from January 25, 2026 created a 6.2 billion NIS support package for reservists, administered by IDF Aka through Keren HaSiyua LeMishartei HaMiluim; approximately NIS 1.1 billion of the defense budget is dedicated to the 20% employer social-contribution refund",
      "source_url": "https://www.gov.il/he/departments/news/dec2025-reservist-package",
      "raw_snippet": "PENDING_VERIFICATION, Gov Resolution Jan 25, 2026: 6.2 billion NIS package; NIS 1.1 billion / 1.1 billion ש\"ח estimated annual cost of permanent 20% employer compensation",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "amendment-283-knesset-date",
      "claim": "Amendment 283 to the Income Tax Ordinance (Section 39B / סעיף 39ב) passed by the Knesset on November 19, 2025 and published in Sefer HaChukim on November 23, 2025",
      "source_url": "https://main.knesset.gov.il/News/PressReleases/pages/press19112025f.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Knesset press release Nov 19, 2025 announcing Amendment 283 / Section 39B of the Income Tax Ordinance; published in Sefer HaChukim Nov 23, 2025",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "amendment-253-date",
      "claim": "Amendment 253 to the National Insurance Law became effective May 1, 2025; introduces fixed-base income calculation, prior-miluim-pay exclusion, Section 279 (סעיף 279) election when gap between services is under 60 days, and 20% salary-jump handling",
      "source_url": "https://www.nevo.co.il/law_html/Law01/p182_001.htm",
      "raw_snippet": "PENDING_VERIFICATION, Amendment 253 to the National Insurance Law effective May 1, 2025. Section 279 / סעיף 279 election when gap between services under 60 days. Salary jumps above 20% trigger special handling.",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "permanent-20pct-nii-amendment",
      "claim": "The 20% employer compensation for social contributions was applied retroactively to January 2026 and anchored as permanent law via an amendment to the National Insurance Law approved by the Knesset plenum on April 27, 2026 (private employers only; public employers explicitly excluded)",
      "source_url": "https://main.knesset.gov.il/Activity/Legislation/Pages/legalSearch.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Knesset plenum vote April 27, 2026 anchoring permanent 20% employer compensation for social contributions, NII Law amendment; private employers only.",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "dismissal-ban-tiers",
      "claim": "Post-service dismissal protection in 2026: 30 days for under 60 days served; 60 days for 60+ days served (made permanent law from wartime temporary order)",
      "source_url": "https://www.kolzchut.org.il/he/הגנה_על_עובד_במילואים_מפני_פיטורים",
      "raw_snippet": "PENDING_VERIFICATION, Dismissal protection tiers per Reserve Duty Compensation Law: 30 days post-service if under 60 days served, 60 days post-service if 60+ days served (permanent law 2026).",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "labor-court-filing-fee",
      "claim": "Labor Court (Beit Din LaAvoda) filing fee is 1% of the claim amount, minimum NIS 168 (expedited procedure 0.5% / NIS 84). Many common labor claims (wages, overtime, holiday pay, vacation pay) are exempt from filing fees.",
      "source_url": "https://www.gov.il/he/service/labour-court-filing",
      "raw_snippet": "PENDING_VERIFICATION, Beit Din LaAvoda filing fee 1% of claim, minimum NIS 168 / 168 ש\"ח (expedited 0.5% / NIS 84 / 84 ש\"ח); many wage/overtime/vacation claims fee-exempt.",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
      ]
    },
    {
      "claim_id": "bl-phone-6050",
      "claim": "Bituach Leumi service center phone is *6050 (Israeli short-code)",
      "source_url": "https://www.btl.gov.il/About/Pages/CallCenter.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Bituach Leumi national service center *6050",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "aka-8944-hotline",
      "claim": "IDF Combat Reactions Unit (Yechidat Tguvot Krav) operates a 24/7 hotline at *8944 / 8944 (from any Israeli phone). Free trauma diagnosis and treatment, no disability finding required.",
      "source_url": "https://www.idf.il/אתרי-יחידות/אכא/יחידת-תגובות-קרב/",
      "raw_snippet": "PENDING_VERIFICATION, IDF Combat Reactions Unit (Yechidat Tguvot Krav) 24/7 hotline *8944 / 8944, free trauma diagnosis and treatment",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "lone-soldier-5266",
      "claim": "Lone soldiers (chayalim bodedim) in miluim access benefits via hachvana.mod.gov.il and the *5266 IDF lone-soldier hotline",
      "source_url": "https://www.idf.il/חיילים-בודדים/",
      "raw_snippet": "PENDING_VERIFICATION, Lone soldier (chayal boded) IDF hotline *5266, accommodations through hachvana.mod.gov.il",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
      ]
    },
    {
      "claim_id": "disability-tiers-mod",
      "claim": "Misrad HaBitachon (Agaf HaShikum) disability tiers for service-connected injury or PTSD: 1-9% (achuz nechut) no formal recognition; 10-19% recognized with one-time lump sum; 20%+ recognized with lifetime monthly pension + medical benefits + possible mobility/housing benefits",
      "source_url": "https://www.hachvana.mod.gov.il",
      "raw_snippet": "PENDING_VERIFICATION, MoD Agaf HaShikum disability tiers: 1-9% no recognition, 10% / 10%+ recognized starts lump sum (10-19%) or lifetime pension (20%+). Filing via hachvana.mod.gov.il, va'ada refuit determines disability percentage; appeals route through internal MoD process and ultimately District Court.",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "manak-nezek-akif-osek-patur",
      "claim": "Manak Nezek Akif (indirect-damage grant) for self-employed reservists: osek patur receives bimonthly payments NIS 2,000-9,000 based on reserve days and reported income; osek murshe uses turnover-decline tracks with different filing windows. Jointly run by Tax Authority Property Tax Compensation Fund (Keren Pitzuyim Mas Rechush) and IDF Keren HaSiyua. Example filing window: service Nov-Dec 2025, window Jan 28 to May 31, 2026.",
      "source_url": "https://www.gov.il/he/service/grant-for-reservists",
      "raw_snippet": "PENDING_VERIFICATION, Manak Nezek Akif osek patur bimonthly NIS 2,000-9,000 / 2,000-9,000 ש\"ח; cash grant program, short rolling filing windows; example Jan 28-May 31, 2026 for Nov-Dec 2025 service.",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "keren-hishtalmut-caps-2026",
      "claim": "Self-employed keren hishtalmut 2026 caps: NIS 13,203 deductible / NIS 20,566 deposit ceiling. Required for self-employed reservists to maintain the 6-year tax-free withdrawal clock since there is no automatic continuity right during miluim.",
      "source_url": "https://www.gov.il/he/departments/general/keren-hishtalmut-rates",
      "raw_snippet": "PENDING_VERIFICATION, 2026 self-employed keren hishtalmut deductible cap NIS 13,203 / 13,203 ש\"ח, deposit ceiling NIS 20,566 / 20,566 ש\"ח",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
      ]
    },
    {
      "claim_id": "bank-israel-reservist-relief",
      "claim": "Bank Israel reservist relief framework: mortgage payment deferral up to 3 months interest-free; consumer loan deferral up to NIS 100,000; business loan deferral up to NIS 2,000,000; overdraft discount 1% for employees with salary transfer at major banks; automatic NIS 30,000 interest-free overdraft for self-employed",
      "source_url": "https://www.boi.org.il/he/consumer-information/miluim",
      "raw_snippet": "PENDING_VERIFICATION, Bank Israel reservist relief framework: mortgage 3-month interest-free deferral; consumer loan up to NIS 100,000 / 100,000 ש\"ח; business loan up to NIS 2,000,000 / 2,000,000 ש\"ח; 1% overdraft discount employees; NIS 30,000 / 30,000 ש\"ח interest-free overdraft self-employed",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "vatat-tuition-refund",
      "claim": "For tashpa\"u (academic year 2025-26), the IDF and the Council for Higher Education (VATAT) operate a tuition refund program (Hesder Miluim VATAT). 50+ qualifying days between Oct 23, 2025 and Sep 30, 2026 = up to 100% tuition refund. Academic credit reductions: 30-60 days = -6 credits, 61-99 = -8, 100+ = -10.",
      "source_url": "https://www.gov.il/he/service/student-reservist-tuition-refund",
      "raw_snippet": "PENDING_VERIFICATION, VATAT Hesder Miluim tashpa\"u: 50+ days = 100% tuition refund; academic credit reductions -6 / -8 / -10 by service tier",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "tagmul-nosaf-threshold",
      "claim": "Tagmul Nosaf (annual recognition payment from Bituach Leumi) is automatic for any reservist with 10+ qualifying days in a tax year; paid in May of the following year; not at end of service",
      "source_url": "https://www.btl.gov.il/benefits/Reserve_Service/Pages/tagmul_nosaf.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Tagmul Nosaf eligibility: 10+ qualifying reserve days in tax year, paid May of following year, automatic",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "tagmul-meyuchad-threshold",
      "claim": "Tagmul Meyuchad (special wartime payment) is paid by Bituach Leumi for service of 60+ days; days served on Tzav 8 between Oct 7, 2023 and Dec 31, 2025 count toward the 60-day threshold; filed via BL personal portal, verified against IDF records",
      "source_url": "https://www.btl.gov.il/benefits/Reserve_Service/Pages/tagmul_meyuchad.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Tagmul Meyuchad: service 60+ days, Tzav 8 days Oct 7, 2023 to Dec 31, 2025 count toward threshold",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "form-3010-service-confirmation",
      "claim": "Form 3010 (טופס 3010) is the IDF official service confirmation document issued at discharge, required for all Bituach Leumi reservist compensation filings",
      "source_url": "https://www.btl.gov.il/benefits/Reserve_Service/Pages/default.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Form 3010 / טופס 3010 IDF discharge form, required for BL filings",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "form-510-self-employed",
      "claim": "Form 510 (טופס 510) is the Bituach Leumi self-employed compensation claim form; also serves as fallback for employees whose employer refuses to advance salary during miluim",
      "source_url": "https://www.btl.gov.il/Insurance/Insurance_documentation/Pages/default.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Form 510 / טופס 510 self-employed reservist compensation claim; employee fallback when employer refuses",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "form-101-tax-credit",
      "claim": "Form 101 (טופס 101, tofes 101) is the annual tax credit declaration submitted by employees to their employer or directly to Rashut HaMisim to claim Amendment 283 combat tax credits",
      "source_url": "https://www.gov.il/he/service/income-tax-form-101",
      "raw_snippet": "PENDING_VERIFICATION, Form 101 / טופס 101 annual tax credit declaration to employer / Rashut HaMisim",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/bituach-leumi-filing-guide.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "form-106-annual-income",
      "claim": "Form 106 (טופס 106) is the annual income summary issued by Israeli employers to employees for tax filing",
      "source_url": "https://www.gov.il/he/service/income-tax-form-106",
      "raw_snippet": "PENDING_VERIFICATION, Form 106 / טופס 106 annual income summary issued by employer",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "amendment-283-2028-threshold",
      "claim": "From tax year 2028, the Amendment 283 minimum qualifying threshold for combat credits drops from 30 days to 20 days (20 days = 0.75 credit points, +0.25 per additional 5 days, max 4 points)",
      "source_url": "https://main.knesset.gov.il/News/PressReleases/pages/press19112025f.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Amendment 283 from 2028: combat threshold drops 30 → 20 days, 20 days = 0.75 credit points, max 4.0",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "spouse-protections-permanent",
      "claim": "Permanent spouse protections from 2026: 1-hour paid absence per day during reservist's service of 5+ consecutive days; up to 8 paid leave days per service event for spouses with a child under 14 (graduated by reservist's accumulated days); 14-day post-service dismissal protection scaled with reservist's tier (up to 60 days for 60+ day service)",
      "source_url": "https://www.kolzchut.org.il/he/זכויות_בני_זוג_של_משרתי_מילואים",
      "raw_snippet": "PENDING_VERIFICATION, Spouse protections permanent from 2026: 1-hour daily absence (5+ consecutive day service), up to 8 paid leave days (child under 14), 14-day dismissal protection scaled with reservist tier",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "vacation-2027-deadline",
      "claim": "Wartime-accumulated vacation days must be used by end of 2027 (carryover provision from Iron Swords emergency orders); standard vacation accrual during miluim continues per labor law; employers cannot force vacation use during miluim",
      "source_url": "https://www.kolzchut.org.il/he/חופשה_שנתית",
      "raw_snippet": "PENDING_VERIFICATION, Wartime accumulated vacation days must be used by end of 2027",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "miluim-age-thresholds",
      "claim": "Israeli reserve duty service ages (temporary order through June 30, 2027): non-officers up to age 41, officers up to age 46, special professions (drivers, pilots, physicians) up to age 49-50; women in specific roles to age 38, single women without children to age 24 (34 in special professions)",
      "source_url": "https://www.kolzchut.org.il/he/חוק_שירות_המילואים",
      "raw_snippet": "PENDING_VERIFICATION, Reserve duty temporary order through June 30, 2027 with raised age thresholds",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
      ]
    },
    {
      "claim_id": "knesset-amendment-283-url",
      "claim": "Knesset press release page announcing Amendment 283 (November 19, 2025)",
      "source_url": "https://main.knesset.gov.il/News/PressReleases/pages/press19112025f.aspx",
      "raw_snippet": "PENDING_VERIFICATION, Knesset press release URL https://main.knesset.gov.il/News/PressReleases/pages/press19112025f.aspx for Amendment 283",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
      ]
    },
    {
      "claim_id": "btl-reserve-portal-url",
      "claim": "Bituach Leumi reserve duty payments portal URL",
      "source_url": "https://www.btl.gov.il/benefits/Reserve_Service/Pages/default.aspx",
      "raw_snippet": "PENDING_VERIFICATION, BL reserve payments hub: https://www.btl.gov.il/benefits/Reserve_Service/Pages/default.aspx",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/bituach-leumi-filing-guide.md"
      ]
    },
    {
      "claim_id": "miluim-idf-portal-url",
      "claim": "IDF reservist portal (miluim.idf.il), used for Aka grants, Keren HaSiyua, ishur sherut miluim, ishur lochem, digital wallet, and status updates (miktzo'a ezrachi, not haskala)",
      "source_url": "https://miluim.idf.il",
      "raw_snippet": "PENDING_VERIFICATION, miluim.idf.il IDF reservist portal for Aka grants, ishur sherut, ishur lochem, digital wallet, miktzo'a ezrachi status",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "keren-hasiyua-page-url",
      "claim": "Keren HaSiyua LeMishartei HaMiluim landing on miluim.idf.il (lists Manak Mishpacha Mugdal, Manak Hashlama LeNofesh, and all Aka grants)",
      "source_url": "https://www.miluim.idf.il/articles-list/קרן-הסיוע-למשרתי-המילואים/",
      "raw_snippet": "PENDING_VERIFICATION, Keren HaSiyua landing page on miluim.idf.il for Aka grants stack",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
      ]
    },
    {
      "claim_id": "mod-rehab-portal-url",
      "claim": "Misrad HaBitachon Rehabilitation Department (Agaf HaShikum) portal for disability claims, PTSD recognition, lone soldier benefits",
      "source_url": "https://www.hachvana.mod.gov.il",
      "raw_snippet": "PENDING_VERIFICATION, hachvana.mod.gov.il MoD Agaf HaShikum portal for disability claims, PTSD recognition, lone soldier accommodations",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "manak-nezek-akif-url",
      "claim": "Manak Nezek Akif (Manak LeMishartei Miluim) service at gov.il for self-employed reservist indirect-damage grant filing",
      "source_url": "https://www.gov.il/he/service/grant-for-reservists",
      "raw_snippet": "PENDING_VERIFICATION, gov.il Manak LeMishartei Miluim service URL for Nezek Akif filing",
      "fetched_at": "2026-05-18T16:55:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
      ]
    },
    {
      "claim_id": "kolzchut-tax-credits-url",
      "claim": "Kolzchut (All-Rights) page documenting Amendment 283 17-tier combat tax credit table and qualifying conditions",
      "source_url": "https://www.kolzchut.org.il/he/נקודות_זיכוי_ממס_הכנסה_ללוחמי_מילואים",
      "raw_snippet": "נקודות זיכוי ממס הכנסה ללוחמי מילואים, דף כל-זכות המתעד את טבלת 17 הדרגות של תיקון 283 ותנאי הזכאות (חוזר 29.25 רשות המסים).",
      "fetched_at": "2026-05-19T00:00:00Z",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md"
      ]
    },
    {
      "claim_id": "tagmul-tosefet-40",
      "claim": "Reserve compensation = daily wage (3-month gross / 90) + 40% supplement (employee)",
      "source_url": "https://www.btl.gov.il/benefits/Reserve_Service/Pages/%D7%A9%D7%99%D7%A2%D7%95%D7%A8%D7%99%20%D7%94%D7%A7%D7%A6%D7%91%D7%94.aspx",
      "raw_snippet": "כולל את השכר היומי ותוספת 40%",
      "fetched_at": "2026-06-13T00:01:10.022283+00:00",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "tagmul-self-25",
      "claim": "Self-employed reservist receives an additional 25% compensation ON TOP of the tagmul (which already includes the daily wage + 40%)",
      "source_url": "https://www.btl.gov.il/benefits/Reserve_Service/Pages/%D7%A9%D7%99%D7%A2%D7%95%D7%A8%D7%99%20%D7%94%D7%A7%D7%A6%D7%91%D7%94.aspx",
      "raw_snippet": "פיצוי בשיעור 25%",
      "fetched_at": "2026-06-13T00:01:10.022283+00:00",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "tagmul-day32-supp",
      "claim": "Special payment (tagmul meyuchad) for cumulative days 32-60: NIS 133.33 / 133.33 ש\"ח per day",
      "source_url": "https://www.kolzchut.org.il/he/%D7%AA%D7%92%D7%9E%D7%95%D7%9C_%D7%9E%D7%99%D7%95%D7%97%D7%93_%D7%9C%D7%9E%D7%A9%D7%A8%D7%AA%D7%99%D7%9D_%D7%91%D7%9E%D7%99%D7%9C%D7%95%D7%90%D7%99%D7%9D",
      "raw_snippet": "133.33",
      "fetched_at": "2026-06-13T00:01:10.022283+00:00",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    },
    {
      "claim_id": "credit-30day-floor",
      "claim": "Amendment 283 combat tax credit starts at 30 combat days; below 30 or non-combat = 0; given on top of the universal 2.25 resident points",
      "source_url": "https://www.kolzchut.org.il/he/%D7%A0%D7%A7%D7%95%D7%93%D7%95%D7%AA_%D7%96%D7%99%D7%9B%D7%95%D7%99_%D7%9E%D7%9E%D7%A1_%D7%94%D7%9B%D7%A0%D7%A1%D7%94_%D7%9C%D7%9C%D7%95%D7%97%D7%9E%D7%99_%D7%9E%D7%99%D7%9C%D7%95%D7%90%D7%99%D7%9D",
      "raw_snippet": "הטבה זו ניתנת בנוסף ל-2.25 נקודות הזיכוי",
      "fetched_at": "2026-06-13T00:01:10.022283+00:00",
      "appears_in": [
        "SKILL.md",
        "SKILL_HE.md",
        "references/2026-law-changes.md"
      ]
    }
  ],
  "pending_verification": [
    "bl-max-daily-2026",
    "bl-min-daily-2026",
    "credit-point-value-2026",
    "amendment-283-max-tier",
    "manak-nofesh-4500",
    "manak-yeled-mugbal-2000",
    "manak-havarat-dira-2500",
    "digital-wallet-5000",
    "tutoring-fund-amounts",
    "keren-hasiyua-6.2b",
    "amendment-283-knesset-date",
    "amendment-253-date",
    "permanent-20pct-nii-amendment",
    "dismissal-ban-tiers",
    "labor-court-filing-fee",
    "bl-phone-6050",
    "aka-8944-hotline",
    "lone-soldier-5266",
    "disability-tiers-mod",
    "manak-nezek-akif-osek-patur",
    "keren-hishtalmut-caps-2026",
    "bank-israel-reservist-relief",
    "vatat-tuition-refund",
    "tagmul-nosaf-threshold",
    "tagmul-meyuchad-threshold",
    "form-3010-service-confirmation",
    "form-510-self-employed",
    "form-101-tax-credit",
    "form-106-annual-income",
    "amendment-283-2028-threshold",
    "spouse-protections-permanent",
    "vacation-2027-deadline",
    "miluim-age-thresholds",
    "knesset-amendment-283-url",
    "btl-reserve-portal-url",
    "miluim-idf-portal-url",
    "keren-hasiyua-page-url",
    "mod-rehab-portal-url",
    "manak-nezek-akif-url"
  ]
}

{
  "author": "skills-il",
  "version": "1.3.1",
  "category": "government-services",
  "tags": {
    "he": [
      "מילואים",
      "שירות-מילואים",
      "צהל",
      "זכויות-מילואימניקים",
      "פיצויי-מילואים",
      "ישראל",
      "קרן-הסיוע",
      "אכא",
      "תגמול-נוסף",
      "תגמול-מיוחד"
    ],
    "en": [
      "miluim",
      "reserve-duty",
      "idf",
      "reservist-employment-rights",
      "miluim-compensation",
      "israel",
      "keren-hasiyua",
      "aka-grants",
      "tagmul-nosaf",
      "tagmul-meyuchad"
    ]
  },
  "display_name": {
    "he": "מנהל מילואים ישראלי",
    "en": "Israeli Miluim Manager"
  },
  "display_description": {
    "he": "מדריך מקיף לזכויות שירות מילואים בישראל: תגמולים מביטוח לאומי (תגמולי שכר, תגמול נוסף, תגמול מיוחד), זיכויי מס לוחם לפי תיקון 283 (17 דרגות), מענקי קרן הסיוע של אכ\"א (משפחה מוגדל, השלמה לנופש, ארנק דיגיטלי), מסלול נכות במשרד הביטחון (פוסט-טראומה דרך אכ\"א 8944), מענק נזק עקיף לעצמאים, הקלות בנק ישראל והחזרי שכר לימוד לסטודנטים. כולל פיצוי קבוע של 20% למעסיקים פרטיים, איסור פיטורים מדורג (30 או 60 יום), והגנות לבני זוג. מיועד למשרתי מילואים, מעסיקים ומשפחות. לא מיועד לשירות סדיר או צבא קבע, ולא לפיטורים או פיצויי פיטורים שאינם קשורים לשירות מילואים (לזה ראו ניווט זכויות עובדים).",
    "en": "Comprehensive guide to Israeli reserve duty (miluim) rights, compensation, and benefits. Use when a reservist, employer, or family member needs help with Bituach Leumi compensation (salary reimbursement, tagmul nosaf, tagmul meyuchad), IDF Aka grants (Manak Mishpacha Mugdal, digital wallet, Keren HaSiyua 6.2B package), Misrad HaBitachon disability and PTSD recognition (Aka 8944), Amendment 283 combat tax credits (17 tiers, up to 4.0 credit points), Amendment 253 BL income basis fixes, Manak Nezek Akif for self-employed, Bank Israel mortgage relief, student tuition refunds, and post-service employment protections (tiered 30 or 60-day dismissal ban, permanent 20% private employer compensation). Do NOT use for active-duty (sherut sadir) conscription, draft deferral, or career military (keva) matters. Do NOT use for general (non-reservist) firing or severance pay; for that see israeli-workplace-rights-navigator."
  },
  "supported_agents": [
    "claude-code",
    "cursor",
    "github-copilot",
    "windsurf",
    "opencode",
    "codex",
    "antigravity",
    "openclaw",
    "gemini-cli"
  ]
}

{
  "cycles": [
    {
      "version": "1.3.1",
      "date": "2026-06-13",
      "lessons": [
        "CORRECTED an error from v1.3.0 (caught when re-checking tool accuracy): self-employed reservists do NOT get 25% INSTEAD of the 40% tosefet, they get the tagmul (incl. 40%) PLUS an additional 25% (verified btl.gov.il: לעובד עצמאי משולם בנוסף לתגמול גם פיצוי בשיעור 25%). Fixed SKILL+HE+gotcha. miluim-daily-pay tool got an employee/self-employed field (was computing employee-only, so self-employed got a wrong, too-low number)."
      ]
    }
  ]
}

2026 Reserve Duty Law Changes

A detailed breakdown of all changes to Israeli reserve duty (miluim, מילואים) law for 2026, comparing wartime temporary measures with the current permanent law framework.

Overview

During the wartime period (starting October 2023), the Israeli government enacted several temporary provisions (hora'ot sha'a, הוראות שעה) to support reservists, their families, and employers. In 2026, many of these temporary measures were either made permanent or allowed to expire. This reference details what changed, what remains in effect, and what reservists and employers need to know.

Wartime Measures Made Permanent in 2026

The following wartime temporary provisions were enshrined in permanent law starting January 1, 2026.

1. Extended Post-Service Dismissal Protection (60+ Days Served)

Aspect	Wartime (Temporary)	Current Law (2026, Permanent)
Duration (under 60 days served)	30 days	30 days (unchanged)
Duration (60+ days served)	60 days (temporary order)	60 days (now permanent law)
Applies to	All employers, all reservists	All employers, all reservists
Legal basis	Hora'at Sha'a (temporary provision)	Made permanent via 2026 legislation

Impact: The tiered dismissal protection is now permanent. Reservists serving 60+ days receive 60 days of post-service dismissal protection. Those serving fewer than 60 days receive the standard 30 days.

2. Employer Compensation for Social Contributions (20%)

Aspect	Wartime (Temporary)	Current Law (2026, Permanent)
What it covers	20% of salary for pension, national insurance, and other social contributions during miluim	Same (now permanent)
Paid by	Government (via Bituach Leumi)	Government (via Bituach Leumi)
Effective date	Was temporary emergency order	Applied retroactively to January 2026; legally anchored as permanent via NII Law amendment approved by Knesset plenum on April 27, 2026
Eligible employers	Private employers only	Private employers only (public employers explicitly excluded)
Estimated annual cost	Part of emergency budget	Approximately NIS 1.1 billion from defense budget

Impact: Private employers continue to receive 20% reimbursement of the reservist employee's salary for social contributions during service. This is no longer a temporary wartime benefit but a permanent entitlement.

Public-sector exclusion: State employers, local authorities, and public corporations are NOT eligible. Public-sector employees are still entitled to all other benefits (job preservation, pension continuity, dismissal protections), but their employers absorb the 20% themselves.

3. Spouse Protections

Aspect	Wartime (Temporary)	Current Law (2026, Permanent)
1-hour paid absence per day	Available during wartime	Permanent: for spouses of reservists serving 5+ consecutive days
14-day dismissal protection	Passed December 2024	Permanent: employer cannot dismiss spouse within 14 days of reservist's return
Broad unpaid leave entitlement	Available during wartime	Expired (December 31, 2025)

Impact: Spouses retain two key permanent protections: the daily paid absence hour and the 14-day dismissal ban. The broader wartime unpaid leave option has expired.

Expired Wartime Provisions

The following measures were enacted as temporary wartime provisions and have expired.

1. Supplementary Employer Compensation

Aspect	Wartime (Expired)	Current Law (2026)
What it covered	Additional government payments to employers for costs of maintaining reservist positions	Not available
Purpose	Offset hiring temporary replacements, training, and productivity loss	Employers absorb these costs
Expiration	2025	Not applicable

2. Broad Spouse Unpaid Leave Entitlement

Aspect	Wartime (Expired)	Current Law (2026)
What it provided	Spouses of reservists could take unpaid leave from work during active service	Not in effect
Job protection	Employer could not fire spouse for taking this leave	Standard labor law applies
Replaced by	N/A	Narrower permanent protections (1-hour paid absence, 14-day dismissal ban)

3. Extended Family Support Services

Aspect	Wartime (Expired/Modified)	Current Law (2026)
Municipal support level	Enhanced, dedicated services	Standard municipal welfare services
School accommodations	Mandatory accommodations for children of reservists	At school's discretion
Financial emergency grants	Expanded eligibility and amounts	Standard Bituach Leumi criteria

Active Permanent Protections (Unchanged)

These protections are part of permanent law and remain fully in effect.

Employment Protections

Protection	Details	Legal Source
Job preservation during service	Employer must hold the reservist's position	Reserve Duty Compensation Law
Same role upon return	Must return to same position, same terms, same pay	Reserve Duty Compensation Law
30-day post-service dismissal ban (under 60 days served)	Cannot be fired within 30 days of return	Reserve Duty Compensation Law
60-day post-service dismissal ban (60+ days served)	Cannot be fired within 60 days of return	Permanent law from 2026
Pre-service dismissal ban	Cannot be fired because of an upcoming call-up	Reserve Duty Compensation Law
Seniority accrual	Service period counts toward work seniority	Reserve Duty Compensation Law
Pension contributions	Employer must continue pension deposits during service	Reserve Duty Compensation Law
Keren hishtalmut	Employer must continue keren hishtalmut deposits	Reserve Duty Compensation Law
Health insurance	Continues during service	National Health Insurance Law
20% social contribution compensation	State reimburses private employers 20% of salary	Permanent from January 2026

Compensation Through Bituach Leumi

Bituach Leumi pays reservists through three distinct tracks:

Track	Hebrew	What	Filing
Salary reimbursement	תגמולי מילואים	Replaces lost income during service	Employer-mediated for employees, Form 510 for self-employed; Form 510 also fallback for employees whose employer refuses to advance salary
Tagmul Nosaf	תגמול נוסף	Annual recognition payment for any year with 10+ qualifying days	Automatic; paid in May of following year
Tagmul Meyuchad	תגמול מיוחד	Special payment for service of 60+ days	Filed via BL personal portal; days served on Tzav 8 between Oct 7, 2023 and Dec 31, 2025 count toward the 60-day threshold

Component	Details	Status
Salary reimbursement	Employer advances salary, Bituach Leumi reimburses	Active
Self-employed compensation	Direct payment to self-employed reservists via Form 510	Active
Income basis	Average of 3 months before service (subject to Amendment 253 for repeat reservists, see below)	Active
Maximum daily rate	NIS 1,730.33/day (NIS 51,910/month equivalent, 2026)	Active
Minimum daily compensation	NIS 328.76/day (NIS 9,863/month equivalent, 2026)	Active

Amendment 253 to the National Insurance Law

Effective May 1, 2025. Fixes the income basis calculation for reservists who serve multiple times in close succession:

Change	Detail
Prior miluim pay excluded	Compensation from a previous service does not inflate the basis for the next service
Fixed base	A "fixed base" derived from the quarter preceding first emergency-period service is locked in
Section 279 election	When the gap between services is under 60 days, the reservist may choose the more favorable basis
Salary jumps	Special handling when salary jumps above 20% between services

Impact: The simple "3-month average" formula produces wrong numbers for repeat reservists. Anyone serving multiple times since Oct 2023 should verify their reimbursement was calculated under Amendment 253.

Tax Credit Tiers for Combat Reservists (Amendment 283)

Amendment 283 to the Income Tax Ordinance (Section 39B), passed by the Knesset on November 19, 2025, introduced a graduated tax credit system for combat reservists based on days of combat service. This applies to tax years 2026-2027.

Important: These tiers apply only to combat service days (yamei lochem) and start at 30 days. Service under 30 combat days, and non-combat reserve service, do NOT qualify for any Amendment 283 credit. There is no separate 'standard reservist' credit point (every resident already gets the universal 2.25 base points; the combat credit is added on top of those for 30+ confirmed combat days, per kolzchut).

Combat Days Served Per Year	Credit Points	Annual Value (NIS)	Notes
Under 30 days, or non-combat	none	0	No Amendment 283 credit
30-39 days	0.50	1,452
40-49 days	0.75	2,178
50-54 days	1.00	2,904
55-59 days	1.25	3,630
60-64 days	1.50	4,356
65-69 days	1.75	5,082
70-74 days	2.00	5,808
75-79 days	2.25	6,534
80-84 days	2.50	7,260
85-89 days	2.75	7,986
90-94 days	3.00	8,712
95-99 days	3.25	9,438
100-104 days	3.50	10,164
105-109 days	3.75	10,890
110+ days	4.00	11,616	Maximum tier, new for 2026

One credit point (nekudat zikui) = NIS 242/month = NIS 2,904/year (2026 value, frozen through 2027).

Key points:

The minimum qualifying threshold for combat credit tiers is 30 days for 2026-2027 (drops to 20 days from 2028)
Credits are claimed through the employer (Form 101) or annual tax filing with Rashut HaMisim
This entire graduated system is new legislation created in response to extended reserve duty since October 2023

IDF Aka Grants and Keren HaSiyua (Government Resolution Jan 25, 2026)

A 6.2 billion NIS support package for reservists, administered by the IDF Personnel Directorate (Aka) through Keren HaSiyua LeMishartei HaMiluim. These grants are paid by the IDF, NOT by Bituach Leumi or Rashut HaMisim. They are the most-asked-about and most-frequently-missed reservist benefits.

Grant	Hebrew	Eligibility	Amount
Manak Mishpacha Mugdal	מענק משפחה מוגדל	40+ days served + child age 14 or under	Graduated by accumulated days
Manak Hashlama LeNofesh	מענק השלמה לנופש	Vacation supplement	Up to NIS 4,500
Manak Mishpacha LeYeled Mugbal	מענק לילד מוגבל	Parents of children with disabilities, 45+ days	NIS 2,000
Manak Ha'avarat Dira	מענק העברת דירה	Reservists who relocated, 45+ days, ranks A+/A/B	NIS 2,500
Digital Wallet	ארנק דיגיטלי	Cumulative reserve days from day 10 onward	Up to NIS 5,000
Tutoring Fund (students)	קרן שיעורים פרטיים	Reservists in higher education	NIS 3,000 (combat) / NIS 2,000 (rear)

How to claim: 1. Log in to miluim.idf.il (the IDF reservist portal) 2. Update personal status: married, children, location, education status under "miktzo'a ezrachi" (NOT "haskala"). Eligibility computes from this data. 3. Eligible grants appear under "Manakim VeHatavot" 4. Some are paid automatically; others require submitting a request with supporting documents 5. Digital wallet credits accrue automatically once the reservist passes the day-10 threshold

Service-Connected Injury and PTSD: Misrad HaBitachon Track

Critical distinction missing from many user assumptions: injuries sustained during reserve duty (physical or mental) go to the Ministry of Defense Rehabilitation Department (Agaf HaShikum), NOT Bituach Leumi.

Severity	Disability Tier	Outcome
1-9%	No formal recognition	No payment
10-19%	Recognized	One-time lump sum
20%+	Recognized	Lifetime monthly pension + medical benefits + possible mobility/housing benefits

PTSD and combat trauma:

IDF Combat Reactions Unit (Yechidat Tguvot Krav) operates a 24/7 hotline at 8944. Free trauma diagnosis and treatment, no disability finding required.
Free therapy through Keren HaSiyua available even before any disability claim is filed.
Formal recognition as a disabled IDF veteran (nechei tzahal) is processed by Agaf HaShikum.

Filing path: hachvana.mod.gov.il > submit claim > medical committee (va'ada refuit) determines disability percentage. Appeals route through internal MoD process and ultimately the District Court (NOT Beit Din LaAvoda).

Manak Nezek Akif (Self-Employed Reservists)

Joint program of the Tax Authority's Property Tax Compensation Fund and IDF Keren HaSiyua. A cash grant program (NOT a tax deduction) for self-employed reservists.

Type	Track
Osek patur	Bimonthly payments NIS 2,000-9,000 based on reserve days and reported income
Osek murshe	Turnover-decline tracks (different filing windows)

Filing windows are short and rolling. Example: for service in Nov-Dec 2025, the filing window was Jan 28 to May 31, 2026. Missing the window forfeits the grant. File at gov.il in the "Manak LeMishartei Miluim" service.

Bank Israel Relief Framework

Bank Israel maintains a periodically renewed relief framework for reservists. Verify currency on bankisrael.org.il before claiming.

Relief	Detail
Mortgage payment deferral	Up to 3 months interest-free
Consumer loan deferral	Up to NIS 100,000
Business loan deferral	Up to NIS 2,000,000
Overdraft discount (employees)	1% for reservists with salary transfer at major banks
Overdraft for self-employed	Automatic NIS 30,000 interest-free

Student Tuition Refund (Hesder Miluim VATAT)

For tashpa"u (academic year 2025-26): the IDF and the Council for Higher Education (VATAT) operate a tuition refund and academic-credit accommodation program.

Days Served (qualifying, Oct 23, 2025 to Sep 30, 2026)	Benefit
30-60 days	-6 academic credit reduction (NIS"Z)
61-99 days	-8 academic credit reduction
100+ days	-10 academic credit reduction
50+ days	Up to 100% tuition refund

To activate: update IDF portal under "miktzo'a ezrachi" (NOT "haskala") with student details and institution.

Vacation Day Rules (2026)

Rule	Details
Wartime-accumulated vacation days	Must be used by end of 2027
Standard vacation accrual during miluim	Continues per labor law (12-16 days/year based on tenure)
Forced vacation during miluim	Employers CANNOT require reservists to use vacation days during service
Sick day accrual	Continues during service
Convalescence pay (dmey havra'a)	Continues to accrue during service

Comparison Summary Table

Provision	Wartime	2026 Status
Post-service dismissal ban (under 60 days)	30 days	30 days (permanent law)
Post-service dismissal ban (60+ days served)	60 days (temporary)	60 days (made permanent)
20% employer social contribution compensation	Active (temporary)	Active (anchored permanently April 27, 2026; private employers only)
Supplementary employer compensation (temp replacements)	Active	Expired
Spouse 1-hour paid absence	Active	Active (made permanent)
Spouse paid leave days (graduated)	Active	Up to 8 days based on reservist's accumulated days and child age (under 14)
Spouse dismissal protection	Active	Scaled with reservist's tier (up to 60 days post-service for 60+ day service)
Broad spouse unpaid leave	Active	Expired (Dec 31, 2025)
Job preservation during service	Active	Active (permanent)
Pension and keren hishtalmut continuity	Active	Active (permanent)
Bituach Leumi salary reimbursement	Active	Active (permanent) + Amendment 253 income basis fix (May 2025)
Tagmul Nosaf (annual recognition)	Active	Active (paid in May of following year for any year with 10+ days)
Tagmul Meyuchad (60+ day special payment)	Active	Active (Tzav 8 days Oct 7, 2023 to Dec 31, 2025 count to threshold)
Tax credits	Wartime special credits	New 17-tier system for combat (Amendment 283); 2028 threshold drops to 20 days
Minimum compensation (floor)	Active	NIS 9,863/month (NIS 328.76/day, 2026)
Maximum compensation (ceiling)	Active	NIS 51,910/month (NIS 1,730.33/day, 2026)
Aka 6.2B grants stack	N/A	Active per Government Resolution Jan 25, 2026
Manak Nezek Akif (self-employed)	Active	Active (joint Tax Authority + Aka program; rolling filing windows)
Bank Israel relief	Active	Active (mortgage/loan/overdraft accommodations)
Student tuition refund (VATAT)	Active	Active (50+ days = up to 100% refund for tashpa"u)
Wartime vacation accumulation	Active	Use by end of 2027
Enhanced family services	Active	Standard services + Aka 8944 PTSD hotline

What Reservists Should Do in 2026

1. Check your tax credit tier: Based on combat days served, ensure your employer is applying the correct credit under Amendment 283 2. File Form 101 with your employer or directly with Rashut HaMisim 3. Use accumulated wartime vacation days before end of 2027 4. Verify pension contributions: Ensure employer continued deposits during any 2025-2026 service 5. Self-employed: File compensation claims promptly with Bituach Leumi 6. If terminated within protection period: Document everything. Protection is 30 days (under 60 days served) or 60 days (60+ days served)

What Employers Should Do in 2026

1. Update HR policies: Reflect the tiered dismissal protection (30 days for under 60 days served, 60 days for 60+ days served) 2. Claim 20% social contribution compensation: This is now permanent for private employers. File with Bituach Leumi 3. Process Bituach Leumi reimbursements: File salary reimbursement claims promptly after employee returns 4. Apply correct tax credits: Use the new 17-tier combat credit system under Amendment 283 5. Track service dates: Maintain accurate records of employees' service periods using Form 3010 6. Respect spouse protections: 1-hour paid absence per day during service, 14-day dismissal ban after service

Bituach Leumi Reserve Duty Compensation Filing Guide

A step-by-step guide for filing all three reserve duty payment tracks with Bituach Leumi (ביטוח לאומי, National Insurance Institute), plus the joint Tax Authority and IDF Manak Nezek Akif grant for self-employed reservists. Covers both employees and self-employed workers.

The Three Bituach Leumi Tracks

Track	Hebrew	What It Is	When Paid
Salary reimbursement	תגמולי מילואים	Replaces lost income during service	Monthly during/after service
Tagmul Nosaf	תגמול נוסף	Annual recognition payment for any year with 10+ qualifying days	May of the following year
Tagmul Meyuchad	תגמול מיוחד	Special payment for service of 60+ days	After service ends; verified against IDF records

A reservist may be entitled to all three. Conflating them is the leading cause of believing a payment is missing when only one track has been processed.

Overview

Aspect	Details
Governing body	Bituach Leumi (National Insurance Institute)
Hebrew	ביטוח לאומי
Website	www.btl.gov.il
Phone	*6050
Compensation basis	Average of 3 months' income before service (subject to Amendment 253 for repeat reservists)
Maximum daily rate	NIS 1,730.33/day (NIS 51,910/month equivalent, 2026)
Minimum daily compensation	NIS 328.76/day (NIS 9,863/month equivalent, 2026 rate)

Amendment 253 Income Basis Adjustment (Repeat Reservists)

Effective May 1, 2025. Anyone serving multiple times in close succession should verify their reimbursement was calculated under Amendment 253:

Prior miluim pay is excluded from the next service's basis
A "fixed base" derived from the quarter preceding first emergency-period service is locked in
Section 279 election: if the gap between services is under 60 days, the reservist may choose the more favorable basis
Special handling when salary jumps above 20% between services

The simple "3-month average" produces wrong numbers for repeat reservists.

For Employees (Schirim, שכירים)

Employees do not file directly with Bituach Leumi. The employer handles the claim and is reimbursed.

Process Overview

Step	Who	Action	Timeline
1	Reservist	Serve in miluim, receive Form 3010 at discharge	During/after service
2	Reservist	Give Form 3010 to employer	Within days of return
3	Employer	Continue paying regular salary during service	Monthly payroll cycle
4	Employer	Submit reimbursement claim to Bituach Leumi	After service ends
5	Bituach Leumi	Process claim and reimburse employer	30-60 days
6	Employee	Verify payslip reflects full salary	Monthly

Step-by-Step for Employees

Step 1: Obtain Form 3010 (Tofes 3010, טופס 3010)

Form 3010 is your official service confirmation document.

Question	Answer
When do you get it?	At discharge from service, from your unit's administrative coordinator (mashak)
What does it contain?	Your name, ID number, service start date, service end date, unit details
What if you did not receive it?	Contact your unit mashak or the IDF Personnel Directorate (Aka)
Can you get a replacement?	Yes, through the IDF personal portal (Gisheet) or by calling the IDF hotline

Step 2: Submit Form 3010 to Your Employer

Action	Details
Give original to employer	Employer needs this to file the reimbursement claim
Keep a copy	Always photocopy or photograph Form 3010 before submitting
Submit promptly	Delays can delay the employer's reimbursement
Multiple service periods	Submit a separate Form 3010 for each service period

Step 3: Verify Your Payslip

Check	What to Look For
Full salary paid	Same gross salary as non-service months
Social contributions	Pension, keren hishtalmut, and health insurance continued
Seniority	Service days counted toward seniority
No vacation deduction	Employer should NOT deduct vacation days for miluim
Tax credits	Correct miluim tax credit applied

What If Your Employer Does Not Pay?

If your employer fails to advance your salary during miluim:

1. Remind the employer of the legal obligation under the Reserve Duty Compensation Law 2. Point out that Bituach Leumi reimburses the employer for the full salary cost 3. Form 510 fallback (most important): file Form 510 directly with Bituach Leumi as if you were self-employed and receive compensation directly to your bank account. This is independent of any complaint against the employer; you do not have to wait for the dispute to resolve. 4. File a complaint with the Labor Court (Beit Din LaAvoda) for any wages owed beyond what BL covers, plus penalties 5. Note for the employer: The state reimburses 20% of salary for social contributions (private employers only; permanent since January 2026, anchored by NII Law amendment April 27, 2026), reducing the employer's financial burden

For Self-Employed (Atzma'im, עצמאיים)

Self-employed workers file directly with Bituach Leumi and receive compensation into their bank account.

Process Overview

Step	Action	Timeline
1	Serve in miluim, receive Form 3010	During/after service
2	Log in to Bituach Leumi personal portal	After service
3	Fill out compensation claim form (tvia letagmulei miluim)	Within 12 months of service
4	Upload Form 3010 and income documentation	With the claim
5	Bituach Leumi processes claim	14-30 days
6	Compensation deposited to bank account	After approval

Step-by-Step for Self-Employed

Step 1: Gather Required Documents

Document	Hebrew	Where to Get It
Form 3010	טופס 3010	From unit mashak at discharge
Tax returns (last 2 years)	דוחות מס	Rashut HaMisim (Tax Authority)
Invoices from 3 months before service	חשבוניות	Your business records
Bank account details	פרטי חשבון בנק	Your bank
Teudat Zehut copy	צילום תעודת זהות	Your records

Step 2: Calculate Expected Compensation

Calculation Step	Details
Determine 3-month average income	Add up net income from the 3 months before service start
Divide by 90	To get daily rate
Multiply by service days	Number of days on Form 3010
Check against maximum	Bituach Leumi has a maximum daily rate (check current year's rate)
Check against minimum	Must be at least NIS 328.76/day (NIS 9,863/month, 2026)

Example calculation:

Monthly income (3-month average): NIS 12,000
Daily rate: 12,000 / 30 = NIS 400/day
Service days: 21
Gross compensation: 400 x 21 = NIS 8,400

Step 3: File the Claim Online

Action	Details
Website	www.btl.gov.il
Login	Using personal ID and password, or digital ID
Navigate to	"Tagmulei Miluim" (תגמולי מילואים) section
Fill out form	Personal details, service dates, income information
Upload documents	Form 3010, income documentation
Submit	Save confirmation number

Step 4: Track Your Claim

Status	Meaning	Action
Received (hitkabal)	Claim is in the queue	Wait
Under review (b'tipul)	Being processed	Wait; may receive calls for clarification
Approved (ushar)	Claim approved, payment pending	Payment within 5-10 business days
Rejected (nidhah)	Claim denied	Review rejection reason, appeal if applicable
Returned for correction (huchzar l'tikun)	Missing or incorrect information	Correct and resubmit promptly

Common Required Forms

Form	Hebrew	Purpose	Where to Get It
Form 3010	טופס 3010	Service confirmation	IDF (at discharge)
Form 510	טופס 510	Self-employed compensation claim	Bituach Leumi website
Form 101	טופס 101	Tax credit declaration	Rashut HaMisim / employer
Form 106	טופס 106	Annual income summary (from employer)	Your employer

Filing Deadlines

Situation	Deadline	Notes
Employee: employer files	No strict deadline, but should file promptly	Delays reduce employer cash flow
Self-employed: direct claim	Within 12 months of service end	After 12 months, claim may be rejected
Late filing appeal	Within 6 months of rejection	Must explain reason for late filing
Tax credit claim	During tax year or in annual filing	Can retroactively claim for past years

Common Rejection Reasons and Solutions

Rejection Reason	Hebrew	Solution
Form 3010 dates mismatch	אי-התאמה בתאריכי טופס 3010	Request corrected Form 3010 from IDF
Insufficient income documentation	תיעוד הכנסות לא מספק	Provide additional months of invoices or tax returns
Filing deadline exceeded	חריגה ממועד ההגשה	File an appeal within 6 months explaining the delay
Incorrect bank details	פרטי בנק שגויים	Update bank details and resubmit
Missing service confirmation	חסר אישור שירות	Contact IDF Personnel Directorate for replacement
Bituach Leumi payment arrears	חוב לביטוח לאומי	Pay arrears or arrange payment plan; arrears may reduce compensation

Special Situations

Multiple Employers

Situation	How It Works
Two or more employers	Each employer files separately for their portion of salary
Part-time + self-employed	Employer files for salary portion; you file directly for self-employed income
Changed jobs during 3-month period	Compensation based on total income from all sources

New Employee (Less Than 3 Months)

Situation	How It Works
Employed less than 3 months	Compensation based on actual income during employment period
First month of employment	Based on agreed salary in employment contract
Was self-employed before	Previous self-employment income may be included

Students

Situation	How It Works
Full-time student	Eligible for minimum compensation rate
Student with part-time work	Compensation based on actual income
Student receiving scholarship	Scholarship not counted as income for this purpose

Contact Information

Channel	Details
Phone	*6050 (from Israel)
Website	www.btl.gov.il
Branch locations	Listed on website by city
Online chat	Available on website during business hours
In-person hours	Sunday-Thursday, 08:00-12:00 (check specific branch)
WhatsApp	Available for some services

Tagmul Nosaf (Annual Recognition Payment)

Every reservist with 10+ qualifying days in a tax year receives an annual additional payment. Separate from salary reimbursement and the most universally received reservist benefit.

Aspect	Detail
Eligibility	Any year with 10+ qualifying reserve days
Amount	Determined by Bituach Leumi annually based on accumulated days; check current rates on btl.gov.il
When paid	May of the year following the qualifying year (NOT at end of service)
How to claim	Automatic; no claim needed if BL has correct bank details
If not received by end of May	Call Bituach Leumi at *6050 and verify bank details on the personal portal

Tagmul Meyuchad (Special Wartime Payment)

Special payment for service of 60+ days. Days served on Tzav 8 between Oct 7, 2023 and Dec 31, 2025 count toward the 60-day threshold.

Aspect	Detail
Eligibility	60+ days of qualifying service (cumulative across the qualifying period)
How to file	Bituach Leumi personal portal, "Tagmul Meyuchad" section
Verification	BL cross-checks against IDF service records
Payment	Direct deposit after approval

Manak Nezek Akif (Indirect-Damage Grant for Self-Employed)

A cash grant program (NOT a tax deduction) jointly run by the Tax Authority's Property Tax Compensation Fund and the IDF Keren HaSiyua. For self-employed reservists whose income was affected by reserve service.

Track	Detail
Osek patur	Bimonthly payments NIS 2,000-9,000 based on reserve days and reported income
Osek murshe	Turnover-decline tracks (different filing windows and qualification thresholds)
Where to file	gov.il, "Manak LeMishartei Miluim" service
Filing window	Short and rolling. Example: for service in Nov-Dec 2025, the window was Jan 28 to May 31, 2026. Check gov.il for the current window.
Documents needed	Form 3010, tax returns or VAT reports for affected period, business income documentation
Co-administration	Tax Authority issues payment, eligibility computed jointly with IDF Keren HaSiyua

Critical: Missing the filing window forfeits the grant. This is not a year-end tax filing; it has its own deadlines.

Tips for a Smooth Filing Process

1. Photograph Form 3010 immediately upon receiving it (in case the original is lost) 2. File as soon as possible after service ends; do not wait until the deadline approaches 3. Keep all income documentation organized by month for the 3 months before service 4. Check for Bituach Leumi payment arrears before filing; outstanding debts can delay compensation 5. Save the confirmation number after submitting your claim online 6. Follow up if you have not received payment within 30 days of filing 7. If rejected, read the rejection reason carefully; most rejections are due to missing documents that can be resubmitted

#!/usr/bin/env python3
"""
Miluim Tax Credit Calculator

Estimates tax credits for Israeli combat reserve duty (miluim) based on
the number of combat service days in a given tax year.

Amendment 283 to the Income Tax Ordinance (Section 39B), effective
January 1, 2026, introduced a 17-tier graduated credit system for
combat reservists (lochamim) for tax years 2026-2027:

  - Under 30 days, or non-combat: no Amendment 283 credit (0)
  - 30-39 days:  0.50 credit points
  - 40-49 days:  0.75 credit points
  - 50-54 days:  1.00 credit points
  - 55-59 days:  1.25 credit points
  - 60-64 days:  1.50 credit points
  - 65-69 days:  1.75 credit points
  - 70-74 days:  2.00 credit points
  - 75-79 days:  2.25 credit points
  - 80-84 days:  2.50 credit points
  - 85-89 days:  2.75 credit points
  - 90-94 days:  3.00 credit points
  - 95-99 days:  3.25 credit points
  - 100-104 days: 3.50 credit points
  - 105-109 days: 3.75 credit points
  - 110+ days:   4.00 credit points

IMPORTANT: These tiers apply to COMBAT service days only. Non-combat
reserve service does NOT qualify for an Amendment 283 credit (0). The universal 2.25
resident credit points apply to everyone regardless of service.

Additionally, reservists earning below NIS 9,863/month receive a
top-up from Bituach Leumi to reach that minimum compensation floor.

Usage:
    python scripts/miluim-tax-credit-calculator.py --days 45 --monthly-income 15000
    python scripts/miluim-tax-credit-calculator.py --days 120 --monthly-income 8000
    python scripts/miluim-tax-credit-calculator.py --days 25 --monthly-income 20000

Note: Tax credit point values are based on 2026 rates (frozen through
2027). Consult Rashut HaMisim (Tax Authority) for exact values.
"""

import argparse
import sys


# 2026 Tax Credit Point Value (frozen through 2027)
# A single credit point (nekudat zikui) is worth NIS 242/month
# or NIS 2,904/year
CREDIT_POINT_MONTHLY = 242
CREDIT_POINT_ANNUAL = CREDIT_POINT_MONTHLY * 12

# Minimum compensation floor (Bituach Leumi)
MIN_COMPENSATION_DAILY = 328.76
MIN_COMPENSATION_MONTHLY = 9863

# Amendment 283 combat credit tiers (Section 39B)
# For tax years 2026-2027, minimum qualifying days is 30
# From 2028, minimum drops to 20 days
COMBAT_CREDIT_TIERS = [
    {"min_days": 110, "max_days": None, "points": 4.00, "name": "Maximum", "hebrew": "מקסימלי"},
    {"min_days": 105, "max_days": 109, "points": 3.75, "name": "Tier 15", "hebrew": "דרגה 15"},
    {"min_days": 100, "max_days": 104, "points": 3.50, "name": "Tier 14", "hebrew": "דרגה 14"},
    {"min_days": 95, "max_days": 99, "points": 3.25, "name": "Tier 13", "hebrew": "דרגה 13"},
    {"min_days": 90, "max_days": 94, "points": 3.00, "name": "Tier 12", "hebrew": "דרגה 12"},
    {"min_days": 85, "max_days": 89, "points": 2.75, "name": "Tier 11", "hebrew": "דרגה 11"},
    {"min_days": 80, "max_days": 84, "points": 2.50, "name": "Tier 10", "hebrew": "דרגה 10"},
    {"min_days": 75, "max_days": 79, "points": 2.25, "name": "Tier 9", "hebrew": "דרגה 9"},
    {"min_days": 70, "max_days": 74, "points": 2.00, "name": "Tier 8", "hebrew": "דרגה 8"},
    {"min_days": 65, "max_days": 69, "points": 1.75, "name": "Tier 7", "hebrew": "דרגה 7"},
    {"min_days": 60, "max_days": 64, "points": 1.50, "name": "Tier 6", "hebrew": "דרגה 6"},
    {"min_days": 55, "max_days": 59, "points": 1.25, "name": "Tier 5", "hebrew": "דרגה 5"},
    {"min_days": 50, "max_days": 54, "points": 1.00, "name": "Tier 4", "hebrew": "דרגה 4"},
    {"min_days": 40, "max_days": 49, "points": 0.75, "name": "Tier 3", "hebrew": "דרגה 3"},
    {"min_days": 30, "max_days": 39, "points": 0.50, "name": "Tier 2", "hebrew": "דרגה 2"},
]

# No Amendment 283 credit for non-combat or under 30 combat days (the credit starts at 30
# combat days; the universal 2.25 resident points are separate and not modeled here).
STANDARD_CREDIT_POINTS = 0.0


def get_combat_credit_tier(days: int) -> dict:
    """Determine the combat credit tier based on days served."""
    for tier in COMBAT_CREDIT_TIERS:
        if tier["max_days"] is None:
            if days >= tier["min_days"]:
                return tier
        else:
            if tier["min_days"] <= days <= tier["max_days"]:
                return tier
    return None


def calculate_credits(days: int, monthly_income: float, is_combat: bool = True) -> dict:
    """
    Calculate tax credits and compensation eligibility.

    Returns a dictionary with all calculation details.
    """
    result = {
        "days": days,
        "monthly_income": monthly_income,
        "annual_income": monthly_income * 12,
        "is_combat": is_combat,
        "tier": None,
        "credit_points": STANDARD_CREDIT_POINTS,
        "annual_credit_value": STANDARD_CREDIT_POINTS * CREDIT_POINT_ANNUAL,
        "monthly_credit_value": STANDARD_CREDIT_POINTS * CREDIT_POINT_MONTHLY,
        "below_compensation_floor": False,
        "estimated_monthly_topup": 0,
        "total_annual_benefit": STANDARD_CREDIT_POINTS * CREDIT_POINT_ANNUAL,
    }

    if is_combat and days >= 30:
        tier = get_combat_credit_tier(days)
        if tier:
            result["tier"] = tier
            result["credit_points"] = tier["points"]
            result["annual_credit_value"] = tier["points"] * CREDIT_POINT_ANNUAL
            result["monthly_credit_value"] = tier["points"] * CREDIT_POINT_MONTHLY

    # Check minimum compensation floor
    if 0 < monthly_income < MIN_COMPENSATION_MONTHLY:
        result["below_compensation_floor"] = True
        result["estimated_monthly_topup"] = MIN_COMPENSATION_MONTHLY - monthly_income

    service_months = days / 30.0
    total_topup = result["estimated_monthly_topup"] * service_months if result["below_compensation_floor"] else 0
    result["total_annual_benefit"] = result["annual_credit_value"] + total_topup

    return result


def validate_inputs(days: int, monthly_income: float) -> list:
    """Validate input values and return list of error messages."""
    errors = []
    if days < 0:
        errors.append("Days served must be a non-negative number.")
    if days > 365:
        errors.append("Days served cannot exceed 365 in a single year.")
    if monthly_income < 0:
        errors.append("Monthly income must be a non-negative number.")
    return errors


def main():
    parser = argparse.ArgumentParser(
        description=(
            "Calculate estimated miluim (reserve duty) tax credits based on "
            "combat days served and monthly income for the 2026-2027 tax years. "
            "Uses the 17-tier Amendment 283 system (Section 39B)."
        ),
        epilog=(
            "Examples:\n"
            "  python miluim-tax-credit-calculator.py --days 45 --monthly-income 15000\n"
            "  python miluim-tax-credit-calculator.py --days 120 --monthly-income 8000\n"
            "  python miluim-tax-credit-calculator.py --days 25 --monthly-income 20000\n"
            "  python miluim-tax-credit-calculator.py --days 60 --monthly-income 12000 --non-combat\n"
            "\n"
            "Note: Values are approximate. Consult Rashut HaMisim for exact rates.\n"
            "Combat credit tiers apply only to combat service days (yamei lochem)."
        ),
        formatter_class=argparse.RawDescriptionHelpFormatter,
    )

    parser.add_argument(
        "--days",
        type=int,
        required=True,
        help="Number of reserve duty days served in the tax year",
    )
    parser.add_argument(
        "--monthly-income",
        type=float,
        required=True,
        help="Average monthly gross income in NIS",
    )
    parser.add_argument(
        "--non-combat",
        action="store_true",
        help="Flag for non-combat reserve service (standard 1.0 credit point)",
    )

    args = parser.parse_args()
    is_combat = not args.non_combat

    # Validate
    errors = validate_inputs(args.days, args.monthly_income)
    if errors:
        print("Input validation errors:")
        for error in errors:
            print(f"  - {error}")
        sys.exit(1)

    # Calculate
    result = calculate_credits(args.days, args.monthly_income, is_combat)

    # Display results
    print("\n" + "=" * 60)
    print("  Miluim Tax Credit Calculator (2026-2027)")
    print("  מחשבון זיכוי מס מילואים (2026-2027)")
    print("  Amendment 283 / תיקון 283")
    print("=" * 60)

    print(f"\n  Input:")
    print(f"  Days served (ימי שירות):            {result['days']}")
    print(f"  Service type (סוג שירות):           {'Combat (לוחם)' if is_combat else 'Non-combat (לא לוחם)'}")
    print(f"  Monthly income (הכנסה חודשית):      {result['monthly_income']:,.0f} NIS")
    print(f"  Annual income (הכנסה שנתית):        {result['annual_income']:,.0f} NIS")

    # Credit tier display
    print(f"\n  Credit Tier Information:")
    print(f"  {'=' * 50}")

    if not is_combat:
        print(f"  Non-combat service: standard credit of {STANDARD_CREDIT_POINTS} point(s)")
        print(f"  Annual credit value: {STANDARD_CREDIT_POINTS * CREDIT_POINT_ANNUAL:,.0f} NIS")
    elif result["tier"] is None:
        print(f"  Combat days: {result['days']}")
        if result["days"] < 30:
            print(f"  Below 30-day threshold for combat credit tiers (2026-2027)")
            print(f"  Standard credit of {STANDARD_CREDIT_POINTS} point(s) applies")
            print(f"  Note: From 2028, threshold drops to 20 days")
        print(f"\n  All combat credit tiers (Amendment 283):")
        for tier in reversed(COMBAT_CREDIT_TIERS):
            max_str = f"-{tier['max_days']}" if tier['max_days'] else "+"
            print(f"    {tier['min_days']}{max_str} days: {tier['points']} points")
    else:
        tier = result["tier"]
        max_str = f"-{tier['max_days']}" if tier['max_days'] else "+"
        print(f"  Your tier: {tier['name']} ({tier['hebrew']})")
        print(f"  Days range: {tier['min_days']}{max_str}")
        print(f"  Credit points (nekudot zikui): {tier['points']}")

    print(f"\n  Tax Credit Calculation:")
    print(f"  {'=' * 50}")
    print(f"  Credit points: {result['credit_points']}")
    print(f"  Point value (monthly): {CREDIT_POINT_MONTHLY} NIS")
    print(f"  Point value (annual): {CREDIT_POINT_ANNUAL:,} NIS")
    print(f"  Annual credit value: {result['annual_credit_value']:,.0f} NIS")
    print(f"  Monthly credit value: {result['monthly_credit_value']:,.0f} NIS")

    # Compensation floor check
    print(f"\n  Minimum Compensation Check:")
    print(f"  {'=' * 50}")
    print(f"  Bituach Leumi floor: {MIN_COMPENSATION_MONTHLY:,} NIS/month ({MIN_COMPENSATION_DAILY} NIS/day)")

    if result["below_compensation_floor"]:
        service_months = result["days"] / 30.0
        print(f"  Status: BELOW FLOOR (income below {MIN_COMPENSATION_MONTHLY:,} NIS/month)")
        print(f"  Estimated monthly top-up: {result['estimated_monthly_topup']:,.0f} NIS")
        print(f"  Estimated service months: {service_months:.1f}")
        print(f"  Total estimated top-up: {result['estimated_monthly_topup'] * service_months:,.0f} NIS")
    elif result["monthly_income"] == 0:
        print(f"  Status: NO INCOME (full floor amount applies)")
    else:
        print(f"  Status: ABOVE FLOOR (no top-up needed)")

    # Total benefit summary
    print(f"\n  Total Estimated Annual Benefit:")
    print(f"  {'=' * 50}")
    print(f"  Tax credit:                          {result['annual_credit_value']:,.0f} NIS")
    if result["below_compensation_floor"]:
        service_months = result["days"] / 30.0
        total_topup = result["estimated_monthly_topup"] * service_months
        print(f"  Compensation top-up:                 {total_topup:,.0f} NIS")
    print(f"  Total benefit:                       {result['total_annual_benefit']:,.0f} NIS")

    # Next tier info (combat only)
    if is_combat and result["tier"] is not None and result["tier"]["max_days"] is not None:
        current_idx = COMBAT_CREDIT_TIERS.index(result["tier"])
        if current_idx > 0:
            next_tier = COMBAT_CREDIT_TIERS[current_idx - 1]
            additional_days = next_tier["min_days"] - result["days"]
            if additional_days > 0:
                additional_value = (next_tier["points"] - result["credit_points"]) * CREDIT_POINT_ANNUAL
                print(f"\n  Next Tier ({next_tier['name']}):")
                print(f"  {'=' * 50}")
                print(f"  {additional_days} more days needed to reach {next_tier['min_days']}-day tier")
                print(f"  Additional annual credit: +{additional_value:,.0f} NIS")

    # How to claim
    print(f"\n  How to Claim:")
    print(f"  {'=' * 50}")
    print(f"  1. Obtain service confirmation (ishur sherut miluim) from IDF")
    print(f"  2. Submit Form 101 (tofes 101) to employer")
    print(f"     OR file directly with Rashut HaMisim (Tax Authority)")
    print(f"  3. Credits applied to monthly payroll or as annual refund")
    print(f"  4. Self-employed: claim through annual tax filing")

    print(f"\n  DISCLAIMER (הערה חשובה):")
    print(f"  These calculations are estimates based on 2026 rates (frozen")
    print(f"  through 2027). Combat credit tiers apply ONLY to combat service")
    print(f"  days (yamei lochem) under Amendment 283 (Section 39B).")
    print(f"  Non-combat reserve service qualifies for standard 1.0 credit point.")
    print(f"  Consult a tax advisor or Rashut HaMisim for exact calculations.")
    print()


if __name__ == "__main__":
    main()

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