You have to fill out ‘Form 101’ – Tofes 101.
Hebrew: טופס 101
By Binyamin Radomsky
What is Form 101? (Hebrew: Tofes 101 / טופס מאה ואחד)
All newly hired salaried employees are required to fill in form 101 when they commence their employment and give it to the person in charge of the salaries and every year the process must be repeated on the 1st of January (for continuing jobs), but for practical reasons it’s sufficient to have Form 101 filled out before the January salary is processed. If your employer doesn’t give you one, you can download a blank form from the tax office here.
Section א and ב of Form 101 (a 2 page document)
How do I fill in Form 101?
Employer’s details – to be filled in by your employer
Employee’s basic details – reasonably self-explanatory and includes your teudat zehut (identity) number, full name, date of aliyah, birth date, address, telephone number, gender, marital status, tax residency status, and the name of you health care provider (Maccabi, Clalit, Leumit, Meuhedet)
Children under 18 – There’s space for 13 children under the age of 18 (born in 2000 or later), which should be enough!
- Column 1 is to be ticked if child is under your supervision (i.e. they live with you).
- Column 2 is to be ticked if you get child support from Bituach Leumi for this child.
- Column 4 – child’s ID number
- Column 5 – child’s date of birth
- Columns 3, 4, 5 should all be supported by the appendix (Heb: sefach) to your ID card (Teudat zehut).
Details of income from your employer
In the first box, mark the box that applies to your work situation:
Monthly salary משכורות חודש :
Salary for another job: משכורת בעד משרה נוספת
Partial salary: משכורת חלקית
Shift work: שכר עבודה
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Under תאריך תחילה:
For continuing employment, put 01/01/2018
For a new job, put the first date of work in 2018.
Details of other income
This is probably the most important section of the form. It is imperative not to make a mistake here, especially if you have more than one employer.
If you have only one employment, tick the first box only and move on.
Otherwise, check the second box down, and then check the type of other income that you have (as per section ד). You will then need to indicate as follows:
- First box: If you wish to designate this employer as your “main” employer (i.e., they treat your salary as if it’s the only one that you get – generally, the employer who is likely to pay you the most during the year), check this and move on.
- Second box: If this employer is not your “main” employer, check this. Please note that if you do not present your employer with a Teum Mas (see here for further discussion), you will have tax deducted at 47% (or maybe even 50%).
- Third box: If you have a keren hishtalmut with your “main” or another employer, only check this if you are being fully taxed on the employer contributions (if in doubt, leave it blank).
- Fourth box: If you have a pension fund and/or disability insurance with your “main” or another employer, only check this if you are being fully taxed on the employer contributions (if in doubt, leave it blank).
If you have more than one employer, it is strongly suggested to get professional help in filling this section out.
Spouse’s details – Reasonably self-explanatory. Of course, only relevant if you’re married.
Changes during tax year – Most likely the birth of a child.
Tax credits – Second most important part of the form.
- Assuming you are resident in Israel, check the box.
- Check if you are disabled or blind, and have confirmation from the tax office to this effect.
- Check if you and your family live in a “development area” or “special yishuv.”
- Check if you are an Oleh Chadash /Katin Chozer (made aliyah in August 2014 or later).
- Check if spouse has no income and you are either disabled/blind (as in point 2 above) or have reached Israeli retirement age.
- To be checked by a single parent, provided that they are supervising at least one child and are receiving child benefit from Bituach Leumi for that child.
- To be checked by mothers of children (who live with her) born in 2000 or later, or fathers who meet the criteria in point 6 above. Then fill in the number of children who meet the following criteria:
- Children born in 2000 or 2018
- Children born between the years 2013-2017
- Children born between the years 2001-2012
- To be checked by fathers and mothers who do not meet the criteria in point 7 above. Then fill in the number of children who meet the following criteria:
- Children born in 2015 or 2018
- Children born in 2016 or 2017
- To be checked if you are supervising a child who only has one parent.
- Check if you are an unmarried parent of a child whom you are not supervising, but for whom you are providing monetary support. You must provide a court judgment to the tax office.
- Check if you have remarried and are paying alimony to your former spouse. You must provide proof of this to the tax office.
- Check if you are aged 16 or 17 as of January 1, 2018.
- Check if you have recently finished army or national service. Dates of start and finish should be provided, as well as documentary evidence to that effect.
- Check if you have finished an academic degree and/or professional qualification in prior years. Form 119 needs to be completed as well to ascertain how many credits you are eligible for.
Teum Mas – Normally this is not filled in, as you would go straight to the tax office to get a Teum Mas or do it online.
Declaration – date and sign the form.