חוק להגדלת שיעור ההשתתפות בכוח העבודה ולצמצום פערים חברתיים (מענק עבודה) (תיקון מס' 15 - הוראת שעה - נגיף הקורונה החדש), התשפ"א-2020Law on Increasing the Rate of Labor Force Participation and Reducing Social Gaps (Work Bonus) (Amendment No. 15 - temporary provision - New Coronavirus) (Amendment No. 15), 2020 · automatic translation · suggest a correction

Official summary of the law (Knesset)

The Law to Increase the Labor Force Participation Rate and Reduce Social Gaps (Earned Income Tax Credit), 2007 establishes provisions granting a grant to employees and self-employed persons with wages up to a certain level, under conditions set forth in the law, in order to encourage people to join the labor force. This law establishes a supplement to the grant for an employee and a self-employed person for work in the months of April through December of the 2020 tax year, amounting to 62% of the grant amount to which the employee or self-employed person was entitled, provided that the total supplement amount paid as stated shall not be less than 1,000 new shekels. An employee who was entitled to the grant for work in the 2019 tax year shall be paid, for each month of that tax year for which they were entitled, an additional amount of 25% and not less than 500 new shekels; an amount paid as stated shall be considered an advance on account of the grant supplement. The advance shall be paid no later than 30 September 2020, or within 30 days from the date on which the employee's eligibility for the grant for 2019 was determined. An employee who was paid an advance and is not entitled to the supplement shall not be required to repay the advance amount on that account. An employee who was entitled to unemployment benefits in full for each of the months of April through July 2020 shall not be entitled to the advance, and a person who had income from work or from an occupation that was deducted from the unemployment benefits due to them under Section 176 of the National Insurance Law shall not be considered to have been continuously unemployed, as stated, and may be entitled to an advance in accordance with the provisions of the Law to Increase the Labor Force Participation Rate. It is further established that an employee employed by a relative shall be entitled to the grant for each of the months of April through December of the 2020 tax year at a rate of 62% of the grant to which they would have been entitled for these months, had they not received their wages from their relative. The law eased the conditions for recipients of the assistance grant for participation in fixed expenses for a business whose turnover in 2019 did not exceed 300,000 new shekels, such that even a decline in turnover exceeding 25%, rather than 40%, would grant eligibility for the grant for the months of May and June 2020. During the period from 1 October 2020 until 30 June 2021, an insured person who submitted a claim to the National Insurance Institute for unemployment benefits for a period falling within the said period, and who did not register at the employment service bureau, or information regarding the registration was not received by the Institute – shall be regarded as unemployed under Section 163(a) of the National Insurance Law for the purpose of eligibility for unemployment benefits from the date of submitting the claim to the National Insurance Institute or 1 October 2020, whichever is later. As a rule, such an insured person must submit their claim within 14 days from the date their employment ended. Eligibility for the one-time grant established in the Economic Assistance Program Law (Novel Coronavirus – One-Time Grant) (Temporary Provision and Legislative Amendments), 2020 was also established for an individual who was required to submit a report for 2018 under Section 131 of the Income Tax Ordinance and did not submit it, provided that in July 2020 they were entitled to a long-term care benefit, an income-based disability benefit, an income support benefit, a payment to a needy returning resident, or a payment to a needy new immigrant.

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