חוק הביטוח הלאומי (תיקון מס' 265), התשפ"ו-2026National Insurance (Amendment No. 265) Law, 2026 · automatic translation · suggest a correction

Official summary of the law (Knesset)

The Law establishes, as a permanent provision, that the National Insurance Institute shall reimburse an employer of an employee serving in the reserves for payments made by the employer to a provident fund or pension fund or as national insurance contributions on behalf of the employee during the period of reserve duty service, effective from 1 April 2026. The reimbursement shall be in an amount equal to 20% of the employee's daily income multiplied by the number of reserve duty service days, according to the calculation detailed in the Law. The reimbursement shall not be granted to an employer who is a "public employer" - namely the State, a budgeted body, a health corporation or a health maintenance organization. The State Treasury, through the defense budget, shall reimburse the National Insurance Institute for the payments. It is established that if regulations are enacted under Section 376 of the National Insurance Law regarding reimbursement of employers for social payments relating to reserve duty service that constitutes emergency service, the provisions set forth in those regulations shall apply to the reimbursement for that reserve duty service (instead of the reimbursement arrangement established as described above). In addition, it is established, as a temporary provision, that a permit from an employment committee is required for dismissal or extended unpaid leave (unpaid leave that is unlimited in time or for at least 30 days, including unpaid leave that began on or after 1 January 2026 for an unlimited period or for a period ending after 29 April 2026) of an employee who has a child up to age 14, if the employee's spouse or the child's other parent is serving in the reserves under Order 8 or for a period of at least 21 consecutive days, or if 14 days have not yet passed since the end of the reserve duty service, subject to the employee having given the employer notice as required by law. This temporary provision shall remain in effect until 30 days after the expiration of the declaration of a special situation on the home front in Operation Lion's Roar, and the Minister may extend its validity for up to an additional year.

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