Key Facts
Pension EE | 6% mandatory comprehensive |
Pension ER | 6.5% regular + 8.33% severance component |
Bituach Leumi | Progressive 3.5–12% (includes health tax) |
Mas Hachnasa | Progressive 10–47% (7 brackets) |
Recuperation Pay | Dmei Havra'a: ₪403/day × 10 days annually |
Reserve Duty | Tzav 8 military callup compensation |
Key Config Points
- Mandatory pension from day 1: no waiting period (2008 reform applies to all)
- 8.33% severance fund: pension component covers future severance liability
- Recuperation pay: pay annually in July/August per sector collective agreements
- Yeon-mal equivalent: employer performs annual tax adjustment for employees
- Reserve duty (Milu'im/Tzav 8): employer continues salary; NII reimburses employer
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PYIL_IL_SAP_ECP_Complete_Guide.pptx — 50 slides