Partial grant in agriculture
Soldiers who worked in agriculture for only four months receive a partial grant - NIS 7,217 (as of Jan 01, 2024).
Reduced grant for a unemployment benefit recipient
Those who received unemployment benefits during the 11 months preceding the start of the first vital work - will receive a grant at reduced rate.
The number of unemployment days received during the 11 months preceding the start of first vital work will impact the amount of the grant to which you are entitled.
Income tax deduction from grant payment
The National Insurance does not deduct taxes at source when paying the grant, however, in terms of income tax, the amount of the grant will be deemed full fledge income, and taken into account with other income for purpose of income calculation.
A discharged soldier, whose income in the year of receiving the grant reached the taxation threshold - may be asked by tax authority to pay taxes on the grant, when he or she reaches out to coordinate their taxes or files annual tax return (either if the tax return filing was made at his or her initiative for purpose of tax refund or at tax authority's request).