Israeli Miluim Manager

Israeli Miluim Manager

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Instructions

Step 1: Reserve Duty Basics

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.

Step 2: Employment Protections

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.

Step 3: Reserve Compensation, Four Payment Tracks

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.

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:

• Days 32-60: flat NIS 133.33 per shamap day. Over-age reservists get it from the first day.
• Beyond day 60: the rate depends on the service year, selected by service date and not by today's date. 2024 (צו 8 only) flat 133; 2025 (צו 8 only) 133 לוחם / 60 הגמ"ר / 40 other; 2026 (any order type) banded by unit tier א'+ 133 / א' 113 / ב' 86 / ג' 60 / ד' 40 / ה' 30. For 2026, Section 8 days from 07.10.2023 to 31.12.2025 count toward the 60. Paid 01.05.2027 by Mofet. Unit tier: 1111 ext. 4, then 1.

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.

Step 4: 2026 Tax Benefits for Combat Reservists

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. These apply to tax years 2026-2027 and are 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. Never tell a reservist their current-year service reduces their current-year tax.

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).

The credit 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). Under 30 combat days, and all non-combat service, earn nothing. 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).

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:

1. Download both confirmations from miluim.idf.il: the service confirmation (אישור שירות מילואים) and the combat confirmation (אישור לוחם). The Tax Authority rejects tier claims without the lochem confirmation even when the days qualify
2. Submit annual tax credit form (tofes 101, טופס 101) to employer, or file directly with Rashut HaMisim. The form was amended for this credit at part ח', section 16, and the credit is given only against the attached IDF confirmation, never automatically
3. Credits applied to monthly payroll deductions or as annual refund

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.

Step 5: IDF Aka Grants and Keren HaSiyua

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: most 2026 grants are announced but not yet open, the full קרן הסיוע regulations are not yet published, and the package depends on the 2026 budget law. Say what a reservist will be entitled to, not that they can claim today.

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.

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

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.

Step 7: Self-Employed Reservists and Manak Nezek Akif

Self-employed reservists have two distinct claims, and they stack:

1. Reserve-duty compensation (BTL). Basis = gross advances (מקדמות) reported for the 3 months before service / 90, recomputed on final assessment. Usually paid automatically; file Form 502 only if nothing arrives within 3 weeks. A 25% compensation is added, capped so the combined daily total never exceeds 1,730.33.
2. Indirect-damage business compensation (Tax Authority). A separate scheme with its own gates and deadlines. Route to israeli-business-war-compensation; do not calculate it here.

Full filing detail: references/bituach-leumi-filing-guide.md.

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

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.

Step 9: Bank Israel Relief and Practical Accommodations

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: the figures this skill used to carry rested on a Bank of Israel page that no longer resolves and were removed rather than restated. 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.

Step 10: Students in Higher Education

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:

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.

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 on return; spouse protection is a permanent causal ban under s.41A2(b), plus a conditional 14-day window from 29.04.2026
4. Amendment 283 credit: 40-49 day tier = 0.75 points = NIS 2,178/year, only with the ishur lochem, and credited in the tax year AFTER the service year
5. Note Tagmul Nosaf is an IDF payment due by 1 May next year
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. BTL usually pays the self-employed automatically from IDF data; only if nothing arrives within 3 weeks, file Form 502 with Form 3010. Never Form 510, which only an employer can complete
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. Check Tagmul Nosaf with the IDF (automatic by 1 May; 10+ cumulative shamap days in the calendar year qualify)
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.

Bundled Resources

References

• 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

• scripts/miluim-tax-credit-calculator.py -- estimates Amendment 283 combat credits for 2026-2027 from combat days and monthly income, using the 15-tier system, and flags the 2028 threshold drop. Run: python scripts/miluim-tax-credit-calculator.py --help

Recommended MCP Servers

Reference Links

Gotchas

• Reserve duty has FOUR payment tracks: BTL salary reimbursement, plus Tagmul Nosaf, Tagmul Meyuchad and the over-age tagmul from the IDF; then Aka grants and Manak Nezek Akif on top. Agents conflate them, so users think they were paid when a track is still owed.
• Tagmul Meyuchad is two layers. Days 32-60 pay a flat 133.33/day; only the rate BEYOND day 60 is year-specific and tier-banded. Quoting the day-61 rule alone silently drops up to NIS 3,866.57 from a long call-up, and tells anyone with 32-60 days they get nothing.
• The beyond-60 rate is selected by SERVICE YEAR, not today's date. 2024 flat 133 and 2025 three bands are both צו 8 only; 2026 is six tier-bands, any order. In 2026 the commonest live question is 2025 service, which takes the 2025 table.
• The 40% supplement is a REMAINDER rule, not a flat uplift. Divide service days by 7; only the remainder earns it (0 = nothing, so 7 / 14 / 21 days earn none; 6 = +1 day). Self-employed get an ADDITIONAL 25%, capped so the combined daily total never exceeds 1,730.33.
• BTL does NOT offset an existing debt against reserve pay unless the recipient asks it to. Never tell a reservist arrears are blocking their payout and that clearing them will release it. Tagmul is also paid for days absent through illness, leave or injury.
• The BTL tagmul is paid net of income tax, and BL/health contributions settle differently by claim route. That is usually why a deposit looks short.
• A rejected BTL claim goes to the Labour Court within 12 months of delivery of the decision. The 6-month window belongs to ועדת תביעות, which only RECOMMENDS reconsideration and does NOT pause the clock. Free MoJ legal aid, no means test. That no-means-test track covers Labour Court proceedings where Bituach Leumi is a party, and expressly excludes a claim for insurance contributions or a claim against an employer. A reservist suing their EMPLOYER over withheld reserve pay falls outside it and back onto the ordinary income test.
• Service-connected injury and PTSD go to Agaf HaShikum at shikum.mod.gov.il, NOT BTL and NOT hachvana.mod.gov.il (the discharged-soldiers department). Wrong-agency filing is the top cause of denied claims. Hotline Aka 8944.
• Dismissal protection is two instruments with two committees. 30 days = s.41A(b), waived by ועדת התעסוקה (Defence). Days 31-60, for 60+ days served incl. 7 consecutive, = an extension order, waived by ועדת פיקוח (Labour). The wrong committee wastes the window. s.41A also bans cutting scope or income, and excludes the period from the notice count.
• MoD-funded legal representation exists for dismissal, שימוע or חל"ת over reserve service. Never present self-funded litigation as the only remedy. Employees only, and it carries a repayment undertaking if the harm proves unrelated.
• Amendment 283 combat tax credit tiers require ishur lochem, not just ishur sherut miluim, and the credit lands in the tax year AFTER the service year.
• Most 2026 Keren HaSiyua grants are tier-banded. A single figure quoted without a מדרג is almost always the top-tier value. Confirm at 1111 ext. 4 then 1; the package is budget-conditional.
• Form 510 is the EMPLOYER's wage confirmation. The reservist's personal claim is Form 502.
• The 20% employer social contribution refund applies to PRIVATE employers only (public sector excluded).
• Manak Nezek Akif (self-employed): windows OPEN on staggered dates but nearly all CLOSE on 31.12.2026, so "short rolling windows" overstates the urgency. Only 2024 periods expire earlier. A cash grant, not a tax deduction.
• Tagmul Nosaf is paid in May of the FOLLOWING year, carries a special 25% tax, and confers NO credit points despite being priced in them. The 2028 combat-tier threshold drops from 30 to 20 days.

Troubleshooting

See references/troubleshooting.md.