Israeli Miluim Manager

Step 1: Reserve Duty Basics

Israeli reserve duty (miluim, מילואים) is compulsory military service for citizens who have completed their regular service (sherut seder, שירות סדיר). Understanding the fundamentals is the first step to managing obligations and rights.

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	משק	Unit administrative coordinator
Gisheet	גישית	Personal IDF portal

Who serves in miluim:

• Men up to age 40 (combat roles) or 45 (non-combat roles), extended in certain units
• Women in specific roles until age 38
• Exemptions exist for medical reasons, religious study (hesder/yeshiva arrangements), and single parents under certain conditions

Call-up process:

1. Receive Tsav Kriah (routine) or Tsav 8 (emergency) via mail, phone, or IDF systems
2. Report to designated base on the specified date
3. Service length varies: routine training (1-4 weeks/year) or extended during operations
4. Upon release, receive Form 3010 (tofes 3010, טופס 3010) confirming service dates

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)	30 days after return (was 60 days during wartime, reverted in 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
Work conditions	Must return to same role, same terms, same pay

Key changes for 2026:

• The 60-day post-service protection period that was in effect during wartime has reverted to the standard 30 days
• The 20% employer compensation for social contributions expired in January 2026
• Employers can no longer claim the wartime supplementary compensation

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, with a minimum of NIS 50.

Step 3: Compensation Through Bituach Leumi

Bituach Leumi (ביטוח לאומי, National Insurance Institute) compensates reservists for lost income during service through reserve duty compensation (tagmulei miluim, תגמולי מילואים).

Component	Details
Compensation basis	Average income from 3 months before service
Maximum daily rate	Updated annually by Bituach Leumi
Payment timing	Employer advances salary, then claims reimbursement
Self-employed	File directly with Bituach Leumi
Minimum payment	At least minimum wage equivalent for service days

How to file for compensation (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 for compensation (self-employed):

1. Log in to Bituach Leumi personal portal
2. Submit reserve duty compensation claim (tvia letagmulei miluim, תביעה לתגמולי מילואים)
3. Upload Form 3010 and income documentation
4. Payment deposited directly to bank account

Step 4: 2026 Tax Benefits

The 2026 tax year introduced updated credit tiers for reservists based on days served. These are managed through the Israel Tax Authority (Rashut HaMisim, רשות המסים).

Days of Service Per Year	Tax Credit (2026)
10-30 days	Standard reservist credit
31-60 days	Enhanced credit tier
61-110 days	Higher credit tier
110+ days	Maximum credit (largest tier, new for 2026)

Monthly supplement:

• Reservists with income below the tax threshold (up to NIS 9,800/month) receive a monthly supplement of approximately NIS 3,000
• This is designed for reservists whose service disrupts lower-income employment
• Applied automatically through Bituach Leumi for eligible reservists

How to claim tax credits:

1. Obtain service confirmation from IDF (ishur sherut miluim, אישור שירות מילואים)
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

Step 5: Employer Obligations and Expired Wartime Measures

Employers bear specific responsibilities toward reservist employees. Several wartime measures have expired as of 2026.

Obligation	Status (2026)
Hold position during service	Active (permanent law)
Continue pension contributions	Active (permanent law)
Advance salary during service	Active (permanent law)
20% compensation for social contributions	Expired (January 2026)
Extended 60-day post-service protection	Expired (reverted to 30 days)
Supplementary employer compensation	Expired

Active employer obligations:

• Advance the reservist's regular salary during service and claim reimbursement from Bituach Leumi
• Continue all social contributions (pension, keren hishtalmut, health insurance) during service
• Restore the employee to the same position and terms upon return
• Maintain seniority accrual during the service period

Step 6: Freelancer and Self-Employed Reservist Rights

Self-employed reservists (atzmai, עצמאי) and freelancers (frilanser, פרילנסר) have specific entitlements.

Right	Details
Direct compensation	File directly with Bituach Leumi (no employer intermediary)
Income basis	Average of 3 months prior to service
Business continuity	No law requires clients to hold contracts, but anti-discrimination applies
Tax credits	Same credit tiers as employees
Monthly supplement	Eligible if below NIS 9,800/month threshold

Steps for self-employed reservists:

1. Document all client contracts and expected income before service
2. Notify clients of upcoming absence
3. Upon release, file compensation claim with Bituach Leumi using Form 3010
4. Claim tax credits through annual tax filing with Rashut HaMisim
5. If income dropped significantly, consult a tax advisor about additional deductions

Step 7: Vacation Days and Expired Temporary Provisions

Several temporary provisions enacted during wartime operations have specific expiration dates.

Provision	Status (2026)
Accumulated vacation days from wartime order	Must be used by end of 2027
Spouse unpaid leave entitlement	NOT in effect for 2026
Extended vacation carry-over	Subject to standard labor law limits

Vacation day rules:

• Reservists who accumulated vacation days during wartime orders must use them by the end of 2027
• Standard labor law vacation accrual resumes: 12-16 days/year depending on tenure
• Employers cannot force reservists to use vacation days during miluim service
• Sick days continue to accrue during reserve service

Step 8: Families of Reservists

Family members of reservists have access to support services and certain rights.

Benefit	Eligible Family Members
Emergency hotline	Spouse, parents, children
Municipal support services	Household members
School/daycare priority	Children of active reservists
Psychological support	All immediate family
Financial emergency assistance	Spouse, dependents

Key family resources:

• IDF Family Support Center (Merkaz Tmicha LeMishpachot, מרכז תמיכה למשפחות): 24/7 hotline
• Municipal welfare departments offer targeted assistance during extended service
• NGOs such as Libi Fund (Keren Libi, קרן ליבי) and IDFWO provide grants and support
• Schools may offer accommodations for children of reservists during extended call-ups

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

User says: "I received a tsav kriah for 45 days of miluim. What are my rights at work?" Actions:

1. Confirm employer must hold position and continue salary during 45-day service
2. Explain employer claims reimbursement from Bituach Leumi after service
3. Note 30-day post-service dismissal protection upon return
4. Calculate tax credit eligibility: 31-60 day tier (enhanced credit) Result: Employee understands full rights, employer obligations, and tax credit tier.

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. Explain compensation claim submission with Form 3010
3. Calculate expected compensation based on 3-month average income
4. Check eligibility for NIS 3,000 monthly supplement (if below NIS 9,800/month) Result: Freelancer files claim and receives compensation directly from Bituach Leumi.

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
2. Detail pension and social contribution continuity requirements
3. Clarify that the 20% compensation for social contributions expired January 2026
4. Note the 30-day post-service dismissal ban
5. Guide through Bituach Leumi employer portal reimbursement process Result: Employer complies with all legal obligations and claims proper reimbursement.

Example 4: Reservist Checking 2026 Tax Benefits

User says: "I served 120 days of miluim this year. What tax benefits do I get?" Actions:

1. Identify highest credit tier (110+ days, maximum credit for 2026)
2. Check income level for NIS 3,000 monthly supplement eligibility
3. Guide through Rashut HaMisim filing or Form 101 submission
4. Recommend consulting tax advisor for additional deductions Result: Reservist claims maximum tax credits and applicable supplements.

References

• references/2026-law-changes.md -- Detailed breakdown of all 2026 changes to reserve duty law, comparing expired wartime temporary measures with current permanent law. Covers the expired 60-day dismissal protection, expired 20% employer compensation, expired spouse leave, new tax credit tiers, and remaining valid protections. Consult when a user asks what changed in 2026 or whether a wartime provision is still in effect.
• references/bituach-leumi-filing-guide.md -- Step-by-step guide for filing reserve duty compensation (tagmulei miluim) with Bituach Leumi, for both employees and self-employed workers. Includes required forms, deadlines, common rejection reasons and solutions, and special situations. Consult when a user needs to file a compensation claim or troubleshoot a rejected claim.

Scripts

• scripts/miluim-tax-credit-calculator.py -- Estimates tax credits based on number of reserve duty days served and monthly income. Calculates credit tier, annual credit value, and monthly supplement eligibility. Run: python scripts/miluim-tax-credit-calculator.py --help

Error: "Employer refuses to advance salary during miluim"

Cause: Employer may be unaware of legal obligation or facing cash flow issues. Solution:

1. Cite the Reserve Duty Compensation Law requiring salary advancement
2. Remind employer that Bituach Leumi reimburses the full amount
3. If employer still refuses, file complaint with the Labor Court (minimum NIS 50 filing fee)

Error: "Bituach Leumi rejected compensation claim"

Cause: Missing or incorrect Form 3010, income documentation gaps, or filing deadline exceeded. Solution:

1. Verify Form 3010 dates match actual service period
2. Ensure income documentation covers the 3 months before service
3. If deadline passed, file an appeal (erur, ערעור) with Bituach Leumi within 6 months
4. Contact Bituach Leumi service center for specific rejection reason

Error: "Employer terminated reservist within 30 days of return"

Cause: Employer violated post-service dismissal protection (either unaware or deliberate). Solution:

1. Document termination date and service return date
2. Send formal letter citing the 30-day post-service protection
3. File complaint with Labor Court; claim reinstatement and compensation
4. Filing fee is 1% of claim, minimum NIS 50