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SKILL.md
npx skills add skills-il/government-services --skill israeli-miluim-manager
Comprehensive guide to Israeli reserve duty (miluim) rights, compensation, tax benefits, employer obligations, IDF grants and the Ministry of Defence disability track. Use when a reservist, employer or family member needs help with the four payment tracks, where only salary reimbursement comes from Bituach Leumi and tagmul nosaf, tagmul meyuchad and the over-age tagmul are all paid by the IDF; the two-layer tagmul meyuchad (flat 133.33/day for days 32-60, then a rate set by the service year); Keren HaSiyua grants banded by activity tier; Amendment 283 combat tax credits, granted the tax year after service; employment protection and its two different committees; state-funded legal representation; deferring or shortening a call-up; or appealing a rejected Bituach Leumi claim within 12 months to the Labour Court. Do NOT use for active-duty conscription, draft deferral policy, or career military matters.
npx skills add skills-il/government-services --skill israeli-miluim-manager
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| Term | Hebrew | Description |
|---|---|---|
| Miluim | מילואים | Reserve duty service |
| Tsav 8 | צו 8 | Emergency call-up order |
| Tsav Kriah | צו קריאה | Routine call-up notice |
| 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. The statutory exemption age is 40 for enlisted, 45 for officers. A temporary order running 09.08.2024 to 30.06.2027 then sets a per-role age of 45 or 49 across 43 entries, 24 of them at 49, with two split by RANK (a remotely-piloted-aircraft operator is 49 only if an officer; in unit 5410 an investigations officer is 49, a prisoner interrogator 45). Never recite a short list as the whole schedule: look the role up in the table in references/2026-law-changes.md. Medical, religious-study and single-parent exemptions also exist.
Call-up: a Tsav Kriah or Tsav 8 arrives by mail, phone or IDF systems; on release the reservist gets Form 3010 confirming service dates. Combat reservists also need an Ishur Lochem for the Amendment 283 tiers.
Changing or deferring a call-up. Orders of 6+ days on economic or study grounds go to ולת"ם: file up to 30 days ahead, appeal within 72 hours or it is rejected outright. Orders of 5 days or fewer, and personal grounds, go to the unit via Form 58; an appeal exists only if the call-up exceeds 3 days with 14+ days still to run. Both are army-order mechanisms with no statutory basis, so present them as IDF procedure, not law.
| Protection | Details (2026) |
|---|---|
| Causal dismissal ban | Section 41A(a1): dismissal because of reserve service, a call-up, or expected service (including its frequency or duration) is void (בטלים הפיטורים). No permit possible |
| During service + 30 days after | Section 41A(b): no dismissal and no cut to job scope or income without a ועדת התעסוקה permit (Defence). Service over two consecutive days |
| Days 31 to 60 after service | An extension order, not statute (י"פ 14498). Waived only by ועדת פיקוח (Labour) |
| Notice period | Section 41A(c): the protected periods are excluded from the count of prior-notice days |
| Burden of proof | Section 41A(d): on the EMPLOYER, before ועדת התעסוקה |
| Non-renewal | Section 41A(e): not renewing a fixed-term contract of 12+ months counts as dismissal |
| Spouse | Section 41A2(b): a permanent ban on dismissing someone because of a spouse's reserve service; dismissal void. No day window attaches to this limb |
| Remedies | Section 21: reinstatement, damages, or both. Damages default to 5x monthly wage, or for 41A/41A2 dismissals the higher of that or 5x the average wage. A floor the committee may depart from, not a cap |
| Seniority, pension, keren hishtalmut | Preserved; deposits continue on the pre-service salary (sechar kove'a) |
| 20% social contribution compensation | 20% of the 3-month wage base / 90. All employers except public ones |
Two committees, not one. The 30-day window is Defence (ועדת התעסוקה); days 31-60 are Labour (ועדת פיקוח), deciding within 14 days. The wrong one wastes the window.
The days 31-60 layer comes from י"פ 14498 of 29.04.2026 (collective agreement 7004/2026), running from 01.01.2026 for an unlimited period. It requires 60 cumulative reserve days in a calendar year AND at least seven consecutive days, and the same bar covers חל"ת.
Two traps (detail in references/2026-law-changes.md): clause 5 is prospective from 29.04.2026, so it does not reach a dismissal before that date even though the order runs from 01.01.2026; and ימי מילואים מצטברים בשנה קלנדרית also counts prior-year days where service ran continuously into the year.
Public-sector employees are carved out, covered by the Government/Histadrut agreement of 26.03.2026.
The 20% employer indemnity is a separate instrument, a National Insurance Law amendment, not a term of the extension order.
Spouse, temporary layer. A הוראת שעה in force from 29.04.2026 adds, for a spouse who has a child with the reservist, a ban on dismissal and on חל"ת during the service and for 14 days after, permit-gated by ועדת התעסוקה. It applies only where the service is under Section 8 emergency conditions or lasts (or is expected to last) 21+ consecutive days, and the employee must notify the employer in writing within 3 working days of being told of the intent. It expires 30 days after the מצב מיוחד בעורף declaration lapses, so check it is still live before relying on it.
State-funded legal representation. A reservist (or qualifying spouse) dismissed, summoned to a שימוע, or pushed onto חל"ת over reserve service may get a labour-law attorney funded by the Ministry of Defence. Never present self-funded litigation as the only remedy. Reported conditions, which the user should confirm on the portal: more than 3 consecutive miluim days, harm inside the protection window, a causal link, an undertaking to repay the cost if the harm proves unrelated, court fees on the applicant, and employees only. Apply on miluim.idf.il.
Filing a complaint: violations go to the Labor Court. The fee is 1% of the claim, minimum NIS 168 (NIS 84 expedited), and common wage claims are fee-exempt.
Reservists are paid through four distinct tracks. Only the first is a Bituach Leumi payment; the other three come from the IDF. Conflating them is the most common cause of users believing they have been underpaid.
| Track | Hebrew | Payer | Who Gets It |
|---|---|---|---|
| Salary reimbursement | תגמולי מילואים | Bituach Leumi | All reservists; employer-mediated for employees, direct for self-employed |
| Tagmul Nosaf | תגמול נוסף | IDF (statute assigns execution to the Tax Authority) | 10+ cumulative shamap days in a calendar year |
| Tagmul Meyuchad | תגמול מיוחד | IDF | From day 32; the rate beyond day 60 depends on the SERVICE YEAR |
| Tagmul for over-age reservists | תגמול למוחרגי גיל | IDF | Soldiers 40+/officers 45+ obliged to serve longer by role. אל"ם and above excluded |
Never route a user to the BTL portal or *6050 for the three IDF payments: they go to the IDF hotline 1111 ext. 4 (then 1 for unit tiers).
Rates are re-set yearly by army order. Section 18(a) delegates the qualifying period and rates to פקודות הצבא, and Section 30 obliges the IDF to publish them online, making miluim.idf.il the legally canonical source. Check it rather than any hard-coded rate, including these.
Salary-reimbursement basis (Bituach Leumi). Employee: 3-month gross liable wage / 90 (choose 3 of the last 6 months if under 60 days were worked). Self-employed: reported advances / 90, recomputed on final assessment. Clamped to the 2026 floor and ceiling, NIS 328.76 and NIS 1,730.33 per day. Four situations take a DIFFERENT basis and are routinely missed: someone not working (including students) gets the flat floor; someone who stopped salaried or self-employed work within 60 days of call-up is assessed on that former income, not the floor; someone discharged from keva within 60 days may be paid at the keva salary; and someone on unemployment benefit above the floor is paid at the unemployment rate. Full table in references/btl-payment-rules.md.
Those 60-day windows are unrecoverable once missed: ask when the person last worked before assuming the minimum.
Two or more employers: the main employer's portion comes through them; for the rest, a personal claim with payslips from all workplaces. Employed and self-employed: wage plus self-employment income, recomputed if either grew 20%+.
The 40% supplement is a REMAINDER rule, not a flat uplift. total = clamp(basis, 328.76, 1730.33) x paidDays, where BTL divides service days by 7 and pays the supplement only on the remainder: 0 = none, 1 = +0.4 day, 2 = +0.8, 3 = +1.2, 4 = +1.6, 5 = +2.0, 6 = +1 full day. So 20 days pays 21, and 21 days pays exactly 21 (remainder 0, nothing added). Multiplying every day by 1.4 overstates a 21-day call-up by 40%. Source: btl.gov.il "סכום התגמול".
Single-day, half-day and מל"ח all qualify for BTL tagmul; a half-day counts as 0.5 day. Do NOT carry that 0.5 into IDF shamap thresholds, where the IDF counts whole days and rounds UP: the same day can be 0.5 for BTL pay and 1 for an IDF grant. Police, prison-service and Knesset-guard reservists are paid by the Ministry of Finance.
Self-employed: an additional 25% compensation on top of the tagmul, but the combined daily total may never exceed the maximum tagmul (1,730.33/day). BTL: "סכום התגמול והפיצוי יחד, לא יעלה על התגמול המקסימלי".
Amendment 253 (from 01.05.2025) breaks the plain 3-month average for repeat reservists: prior miluim pay is excluded from the next basis, a "fixed base" is locked in, and Section 279 lets the reservist pick the better basis when the gap is under 60 days. The minister may disapply Section 279 in an emergency period, so confirm it was in force for the dates in question.
Tax, contributions and debt offset. BTL pays the tagmul net of income tax, the commonest reason a deposit looks short against a gross formula, and BL/health contributions settle differently depending on the claim route. BTL does NOT offset an existing debt unless the recipient asks (מתשלום מילואים לא ינוכה חוב לביטוח הלאומי, אלא אם מקבל התשלום מבקש זאת), so never say arrears are blocking a payout. Tagmul is paid for the whole period including days absent through illness, leave or injury. Full rules in references/btl-payment-rules.md.
Filing: employers claim via the BTL employer portal (Form 501 + Form 3010) while the employee keeps drawing salary. BTL publishes no processing time, only that the claim should be sent מוקדם ככול האפשר, so never quote one. The self-employed are usually paid automatically from IDF data; file personally only if nothing arrives within 3 weeks.
Do not confuse the forms: 502 = the reservist's personal claim, 501 = the employer's reimbursement claim, 509 = advance request, 510 = the EMPLOYER's confirmation of work and wages. If an employer refuses to advance salary the reservist files 502 and is paid directly (alongside, not instead of, a Beit Din LaAvoda complaint). Telling them to "file 510" sends them to a form only that employer can complete. Step-by-step in references/bituach-leumi-filing-guide.md.
The three IDF payments, in brief. Full tables and statutory anchors in references/2026-law-changes.md; read it before quoting a figure.
Tagmul Nosaf (Section 19): 10+ cumulative shamap days in a calendar year, banded NIS 1,452 (10-14.5 days) to NIS 5,808 (37+), paid by 1 May of the following year. The statute caps it at the value of two credit points, and the bands are priced in those units, but it confers no actual credit points: never double-count it against the Amendment 283 credit. Section 19(e)(1) imposes a special 25% tax at source, which sits awkwardly with the published claim that no income tax is levied, so tell the user to check the actual deposit rather than promising a figure.
Tagmul Meyuchad is two stacked layers, and quoting only one under-pays the user:
Worked example: 70 shamap days in a מדרג א'+ unit in 2026 earns days 32-60 (29 x 133.33 = NIS 3,866.57) PLUS the banded rate for days 61-70. Commanders are entitled beyond day 60 as such, but no source gives a rate for those days, so do not quote one.
Tagmul for over-age reservists: NIS 133.33/day, NIS 66.67/half-day, in addition to Tagmul Meyuchad, for soldiers 40+/officers 45+ obliged to serve longer by role. אל"ם and above excluded. Do NOT cite Section 36A of the Defence Service Law: it is the age-exemption provision with no payment language.
The three IDF tagmulim are stated by the IDF to be free of income tax, in contrast to the BTL tagmul above.
Amendment 283 to the Income Tax Ordinance (Section 39B, marked in the consolidated text as amendment תשפ"ו) introduced a graduated tax credit system for combat reservists based on days served. The 30-day table below is a temporary provision for tax years 2026-2027 (service in 2025-2026); a permanent 20-day rule follows it. Managed through the Israel Tax Authority (Rashut HaMisim, רשות המסים).
The credit is given in the tax year AFTER the service year. Section 39B opens בחישוב המס לשנת המס של יחיד ששירת שירות מילואים כלוחם בשנת המס שקדמה לה, so combat service in 2025 produces a credit in 2026, and 2026 service produces a credit in 2027. Current-year service never reduces current-year tax.
Important: These credits apply ONLY to combat days (yamei lochem), starting at 30 (20 for service from 2027). Below that, and for non-combat service, there is NO Amendment 283 credit and no "standard reservist" point (every resident already has 2.25 base points; this credit is added on top, only with ishur lochem).
The 2025-2026 service table scales 0.25 points per 5 combat days: 30-39 days = 0.50, 50-54 = 1.00, 70-74 = 2.00, 90-94 = 3.00, 110+ = 4.00 (max). Full 15-row table in references/2026-law-changes.md.
One credit point (nekudat zikui) = NIS 242/month = NIS 2,904/year (2026 value, frozen through 2027).
Ask about LAST year's combat days too. 2025 combat service is credited in tax year 2026: employees file Form 101 with the IDF confirmation, or after year-end an online refund request (up to 6 years back).
Service from 2027 (tax year 2028 on): the permanent rule in Section 39B(a)(1)-(2) applies: 20 days = 0.75 points, +0.25 per further 5 days, max 4 (reached at 85 days). So 50 days served in 2027 earns 2.25 points, not 1.00. Pick the table by SERVICE year (script: --service-year). Service in 2024 or earlier earns no Section 39B credit.
How to claim:
Combat day classification: set by the unit commander. A reservist who believes it is wrong (common in hybrid units) can challenge it through the unit and the Reserve Branch.
A Government Resolution of 25.01.2026 renewed and widened the reservist support package, run by the IDF Personnel Directorate (Aka) through Keren HaSiyua. Paid by the IDF, not BTL or the Tax Authority, and the most-missed benefits.
Two 2026 changes that invalidate any pre-2026 answer: tzav shagra service now counts (בשנת 2026 הזכאויות למענקים ולסיוע מקרן הסיוע לא תהיה מוגבלת לצווי 8 בלבד), and almost every grant is banded by מדרג פעילות (א'+ down to ה'), set by the IDF per unit, NOT by self-description. Never guess a tier or quote one amount as universal: the figures below are top-tier, and a ה' reservist may get a quarter of them. Confirm at 1111 ext. 4, then 1.
The 2026 grants, with thresholds and top-tier amounts: מענק משפחה מוגדל (40+ days, child under 14), מענק הוצאות אישיות (40+), מענק כלכלת הבית מוגדל (45+, tiers א'+/א'/ב', 1,250 top), מענק שנתי למפקדים (54 days or 40 for students, command role, 20,000 / 10,000 / 5,000), מענק משפחה מיוחדת (45+, special-needs child, 2,000), ארנק דיגיטלי פייטר (10+, capped 5,000 top), שובר נופש (45+, 605 to 4,500), סיוע במעבר דירה (45+, 2,500), מענק חופשת לידה (45+, up to 10,700), קייטנות (20+, 500 first child), סיוע נפשי (50+, 80% up to 240/session).
Full band-by-band tables, including every שובר נופש and סיוע נפשי combination, are in references/2026-law-changes.md.
Timing caveat, state it whenever you quote these: the 2026 קרן הסיוע regulations are published (current version 05.07.2026) and the 2026 budget law has passed, but some grants (e.g. סיוע נפשי) open only once a dedicated policy is issued. Check a grant is open before saying the reservist can claim it. Keren deadline: requests for entitlement periods 07.10.2023-31.12.2025 close 31.12.2026 and are judged under the PREVIOUS (23.07.2025) regulations; from 2026, within a year of the event.
Partner income loss (Keren regulation 3.3.5, for 2026 service): a working partner's income lost during the service is compensated by tier (א'+ up to 100%, א' 90%, ב' 75%, ג'-ה' 50% of the computed loss). It needs 10+ consecutive shamap days in the calendar year and a child under 14 (special-needs child under 21), is capped at NIS 10,000 a month and 40,000 a year, and taxable (2023-2025 claims: see references).
How to claim: log in to miluim.idf.il, update personal status (married, children, location, education under "miktzo'a ezrachi", NOT "haskala") since eligibility computes from it, then check the "Manakim VeHatavot" tab. Some grants pay automatically via Mofet; others need a request.
Critical distinction: injuries from reserve duty, physical or mental, go to the MoD Rehabilitation Department (Agaf HaShikum), NOT Bituach Leumi. Filing with the wrong agency is the most common cause of denied claims.
The Ktzin HaTagmulim decides recognition; a medical committee then sets the disability percentage, which drives entitlement.
A rule reservists routinely miss: for an injury sustained while NOT on duty, Agaf HaShikum rights start only at 20% disability. On-duty injuries have no such floor.
PTSD and combat trauma: the IDF Combat Reactions Unit runs a 24/7 hotline at 8944, giving free trauma diagnosis and treatment with no disability finding required. Combat reservists also get free therapy through Keren HaSiyua before any claim is filed. Formal recognition as nechei tzahal yields lifetime benefits.
How to file: document the injury or trauma during or immediately after service, then submit through shikum.mod.gov.il (personal area myshikum.mod.gov.il). Percentage appeals go to a higher medical committee; other appeals run through the internal MoD process and ultimately the District Court, NOT Beit Din LaAvoda.
Bereavement: families of fallen reservists get the same MoD pension, housing and orphan-education benefits as those of fallen regular soldiers under Chok HaMishpachot.
Self-employed reservists have two distinct claims, and they stack:
israeli-business-war-compensation; do not calculate it here.Full filing detail: references/bituach-leumi-filing-guide.md.
Reserve service does NOT consume vacation days, and an employer may not force a reservist to take leave for it. Spouse protections are set out in Step 2: a permanent causal ban under Section 41A2(b), plus a temporary 14-day post-service window (dismissal and חל"ת) that applies only to a spouse with a child and only on the stated conditions. Family-support grants run through Keren HaSiyua, not BTL. Detail: references/2026-law-changes.md.
The Bank of Israel runs a periodically renewed reservist relief framework (mortgage and loan deferrals, overdraft concessions). Never quote a ceiling or percentage for it: none could be sourced. Send the user to their bank and to bankisrael.org.il, with Form 3010, asking for sherut lakuchot miluim.
Travel is reimbursed: pick rav-kav, fuel, or waiver on miluim.idf.il up to two days before reporting. Missing that forfeits nothing, and fuel is claimable retroactively. Cap NIS 66/day.
For tashpa"u (academic year 2025-26): a student who served 50+ qualifying shamap days between 23.10.2025 and 30.09.2026 gets help with tuition at a recognized higher-education, arts, or MAHAT technological institution. The 50 days are only the gate. The share of tuition covered is then banded by מדרג, and 100% is the top tier only: א'+ 100%, א' 85%, ב' 65%, ג' 30%, ד' 30%, ה' 22%.
A reservist already on a state-funded scholarship gets this only for the uncovered remainder. Tiers א'+/א'/ב' with 50+ days who do NOT qualify get vocational-training vouchers via the Ministry of Labor instead. Tier א'+ STEM undergraduates also get tutoring.
Do NOT quote an academic-credit ("nekudot zikui limudiot") reduction table: none appears in the 2026 policy.
How to claim: update IDF portal status under "miktzo'a ezrachi" (NOT "haskala") with institution details; the tuition refund flows from VATAT to the institution, which credits the student; tutoring is requested via the "Manakim VeHatavot" tab.
User says: "I received a tsav kriah for 45 days of miluim as a combat reservist. What are my rights at work?" Actions:
User says: "I am a freelancer and just finished 3 weeks of miluim. How do I get compensated?" Actions:
references/2026-law-changes.md -- every 2026 change, the three IDF payments in full (nosaf bands and its 25% tax, the two-layer meyuchad with its year-by-year table, the over-age track), the tier-banded Keren HaSiyua grants, משמ"פ status, ולת"ם and Form 58, travel, and escalation channels.references/btl-payment-rules.md -- the BTL track: daily basis by situation, the 40% remainder rule, BTL-vs-IDF day counting, tax and contributions, the opt-in debt offset, and the 12-month Labour Court deadline.references/bituach-leumi-filing-guide.md -- step-by-step filing, the 501/502/509/510 form map, rejection reasons, Amendment 253 basis adjustments.references/troubleshooting.md -- full error scenarios: employer refusing salary, rejected BTL claim, rejected combat credit, dismissal in the protected window.scripts/miluim-tax-credit-calculator.py -- estimates Amendment 283 combat credits from combat days, income and --service-year (15-tier table for 2025-2026 service, permanent 20-day rule from 2027). Run: python scripts/miluim-tax-credit-calculator.py --help| MCP | What It Adds |
|---|---|
| Kolzchut (All-Rights) | Kol Zchut rights pages: tagmul nosaf, tagmul meyuchad, miluim taxation |
| Data.gov.il Advanced | Government datasets, including Bituach Leumi reference data |
| 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, Shover Nofesh, and every Keren HaSiyua grant with its activity-tier bands |
| Agaf HaShikum (MoD Rehabilitation) | https://shikum.mod.gov.il/recognition | Disability and PTSD recognition, medical committees, appeals |
| Discharged Soldiers and Reserves Dept | https://www.hachvana.mod.gov.il | Discharge grant, personal deposit (pikadon), study scholarships, 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 15-tier table, qualifying conditions |
| Reserve Service Law (consolidated) | https://he.wikisource.org/wiki/חוק_שירות_המילואים | Sections 18-19 (tagmul meyuchad/nosaf), 30 (IDF publication duty) |
| Discharged Soldiers (Return to Work) Law | https://he.wikisource.org/wiki/חוק_חיילים_משוחררים_(החזרה_לעבודה) | Sections 21, 41A, 41A2 dismissal protection and remedies |
| BL claim deadlines regulations | https://he.wikisource.org/wiki/תקנות_הביטוח_הלאומי_(מועדים_להגשת_תובענות) | Regulation 1(b): 12 months to the Labour Court |
See references/troubleshooting.md.*