Benefit rates


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For a fast and easy calculation of the benefit to which you are entitled, use the simulator for the calculation of reserve service benefits.

Calculation method of the benefit

The amount of reserve service benefit includes the daily wage and a 40% increment.

A self-employed worker is paid compensations in addition to the benefit.

Calculation of your daily salary:

  • For a salaried employee - it is calculated based on their gross income over the 3 months prior to their reserve service duties, divided by 90. For purposes of calculating the benefit, sick leave pay, maternity allowance, vacation pay, reserve service benefits, unemployment benefits, and work injury allowances are also taken into account.
  • For a self-employed - at first, the amount is calculated based on gross advances as declared to us in the last 3 months preceding the reserve service, divided by 90.

    The monthly advance is calculated as follows: gross annual income divided by 12 (example: for someone with gross annual income of NIS 27,000, monthly advance is NIS 2,250).

    After receiving the final annual tax assessment from Income Tax Authority (including the reserve service benefits paid during that tax year), we will make a new calculation of the benefit and the amount of daily wage might increase or decrease.

    If following the new calculation:

    - You deserve a higher benefit - differentials will be paid automatically.

    -  You deserve a lower benefit - a debt will be incurred which will be collected according to the rules.

    For a self-employed worker, in addition to the benefit, a compensation will also be paid at a rate of 25%.
  • For a worker who is both employed and self-employed - the benefit will be calculated based on his income both as employed and self-employed, as detailed above.
  • A student in an academic institution, or someone who is either not working or working for a monthly wage below the minimum - will be entitled to a minimum daily salary of NIS 310.52 (as of Jan 01, 2024).
  • A person who stopped working before reporting for reserve service and no more than 60 days have elapsed since the date of termination of his/her work is considered to have reported for reserve service on the date he stopped working.
  • If a salaried employee worked less than 60 days in the three months that preceded his/her departure for reserve service, the rate of the benefit due to him/her is calculated according to his average wage or income in the three months in which wage or income was the highest out of the six months that preceded the first of the month in which he/she began his service.
  • If a person began his/her reserve service within 60 days of the date on which he/she completed his/her previous reserve service, he/she is entitled, if the result would be favorable to him/her, to calculate the benefit on the basis of his/her salary or income in the three months that preceded the first period of reserve service.
  • The rate of the daily grant for a working youth who participates in pre-military education is equal to his/her salary in the last 30 days of the three months that preceded the start of his/her service, divided by 30.

Calculation of the 40% increment

For information about how the increment is paid to those who served during the Iron Swords war, click here.

The increment is not paid for all days of service and depends on the number of actual days of service, as detailed in the Table below.

The increment is calculated as follows: the days of reserve service are divided by 7, and the level of the increment is determined based on the remaining days.

If the remainder is 0 - no increment is paid;
If the remainder is 1 - an increment of 0.4 day;
If the remainder is 2 - an increment of 0.8 day;
If the remainder is 3 - an increment of 1.2 days;
If the remainder is 4 - an increment of 1.6 days;
If the remainder is 5 - an increment of 2 days;
If the remainder is 6 - an increment of 1 days;

If the remainder is 0 - no increment is paid;

For instance:

For a person who has been on duty for 20 days in January - we will calculate the days of benefit as follows: 20 divided by 7 = 14 + 6 remaining days. For the 6 remaining days, one receives an increment of one days, therefore that person will receive a payment for 21 days (20 actual days + an increment for one day).


Days of service
Days for benefit calculation (service days + increment)
Days for the payment of the increment
​7 
​7 
​0
​20 
​21 
​1
​21 
​21 
​0
​22 
​22.4 
0.4
28 
28 
​0
​29 
​29.4 
​0.4
​33 
​35
​2
​42 
42 
​0
44 
​44.8 
​0.8
56 
​56 
​0
60
​61.6 
​1.6
​65 
​65.8 
​0.8
​70 
​70 
​0
​75 
​77 
​2
​80
​81.2 
​1.2
​90
​91 
​1
​100 
​100.8
​0.8
​120
​122
​2
​140
​140
​0
​160
​161


Minimum and maximum paid benefit

  • The maximum monthly benefit is five times the basic amount - NIS 49,030 (as of Jan 01, 2024), and the maximum daily benefit is five times the basic amount divided by 30 - NIS 1,634.33 (as of Jan 01, 2024).
  • The minimum benefit is 68% of the basic amount of, NIS 9,316 (as of Jan 01, 2024) per month and NIS 310.52 (as of Jan 01, 2024) per day
  • The minimum grant per day for a working youth is 25% of the average wage, divided by 30. Which amounts to NIS 104.47 (as of Jan 01, 2024).

Deductions from the benefit

National and health insurance contributions, income tax, payments to provident and pension funds, differentials to self-employed, are deducted from the benefit as detailed here.

Benefit for half-day service and service beyond working hours

  • A benefit for half-day service represents one half of the benefit paid for an ordinary day reserve service. The course of the service will not exceed 6 hours, including commuting time to the place of service. The benefit payment is subject to special approbation from the army.
  • A worker on regular work day reserve service, who performed reserve service past working hours, or during his weekends and/or vacations, will be paid either an ordinary work salary or a reserve service benefit.
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