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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?

Section א

Employer’s details – to be filled in by  your employer

Section ב

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)

Section ג

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).

Section ד

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

Pension: קצבה

Scholarship: מלגה

• Learn these words and more Hebrew with our free word sheets with English and transliterations – by topic
  
• Employment, job and career resources – tools to help you land that perfect job

Under תאריך תחילה:

For continuing employment, put 01/01/2018

For a new job, put the first date of work in 2018.

Section ה

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.

Section ו

Spouse’s details – Reasonably self-explanatory. Of course, only relevant if you’re married.

Section ז

Changes during tax year – Most likely the birth of a child.

Section ח

Tax credits – Second most important part of the form.

1. Assuming you are resident in Israel, check the box.
2. Check if you are disabled or blind, and have confirmation from the tax office to this effect.
3. Check if you and your family live in a “development area” or “special yishuv.”
4. Check if you are an Oleh Chadash /Katin Chozer (made aliyah in August 2014 or later).
5. Check if spouse has no income and you are either disabled/blind (as in point 2 above) or have reached Israeli retirement age.
6. 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.
7. 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:
   1. Children born in 2000 or 2018
   2. Children born between the years 2013-2017
   3. Children born between the years 2001-2012
8. 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:
   1. Children born in 2015 or 2018
   2. Children born in 2016 or 2017
9. To be checked if you are supervising a child who only has one parent.
10. 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.
11. Check if you have remarried and are paying alimony to your former spouse. You must provide proof of this to the tax office.
12. Check if you are aged 16 or 17 as of January 1, 2018.
13. 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.
14. 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.

Section ט

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.

Section י

Declaration – date and sign the form.

Reading Time: 3 minutes

Employee Rights & Labor Laws in Israel

Hebrew: זכויות ודיני העבודה בישראל

By: Adv. Eyal Kimel

Israeli labor laws regulate all aspects of employment relations. Labor laws provide rights for workers and protect workers against the employers. Labor laws cover different aspects of labor rights including: employer-employee relations, freedom of association, labor agreements, regulating freedom of association, collective bargaining agreements and arrangements, employment contracts, strikes, labor disputes, employee severance and benefits.

Labor rights are also referred to as protective rights, rights that parties to a labor agreement cannot diminish. These laws set a minimum benchmark.

The Labor Court was established to handle labor related claims and disputes.  The labor laws stipulate that the Labor courts have exclusive jurisdiction to hear any work related disputes  so that conflicts can be clarified.

So, what are my rights?

The Right to a Minimum Wage

Workers in Israel are entitled to a minimum payment for their work. Labor laws stipulate that any person from 18 years of age, working  up to 186 hours per month is entitled to the minimum wage.

• Employment rights of teens
• Sick leave & quarantine days

The Right to Timely Payment

Labor laws set the date for the payment of wages on a monthly basis.  Employers are obligated to pay their employees monthly wage no later than the ninth day of the following month. Late payment, beyond the 9th, is a violation of the employees rights  and the employee is then entitled to compensation in this regard.

The Right to a Labor Agreement

According to labor law, an employees shall receive a written confirmation (contract) stating the terms of their employment within 30 days of commencing employment.  This confirmation must include the date of commencement of work, the main function of the employee, their job description, the name of their immediate superior, salary details, working hours, holidays, other benefits like pension contributions and the duration of  employment if their is a specific start and end date.

The Right to Recuperation /Rehabilitation – Dmei Havraa

Israel Labor laws state that an employee who has worked for more than a year is entitled additional leave days from the employer called Dmei Havra’a – recuperation/rehabilitation. Employees are entitled to a minimum of five days of this additional special leave.  Should you not take advantage of these leave days, you are entitled to receive financial reimbursement. This is paid on a sliding scale and for example, in the seventh year of employment, an employee is entitled to seven recuperation days.

• Maternity leave
• Work injuries

The Right to Overtime Hours

Labor laws stipulate that workers who work more than the prescribed number of hours are entitled to payment for each additional hour worked.

Workers who work 6 days a week, work 8 hours per day.
Workers who work 5 days a week, work 9 hours per day.

The working day of workers who work at least 2 hours which are regarded night hours (beyond 22:00)  is 7 hours.

Global Salary – Maskoret Globali

According to Israeli law there are only two conditions in which a global salary is permitted – maskoret globali

(1)     A personal trust position i.e senior management, CFOs, COOs etc.

(2)     An employee whose working hours are impossible to count or verify – for example traveling sale agents…

In other instances setting a global payment scheme is illegal

• Salary slip translated from Hebrew to English
• Hebrew – English employment terminology, with transliterations

The Right to Vacation Days

Labor laws provide that Employees are entitled to annual leave. The amount of vacation days of detailed work law and is dependent on seniority and scope of the job. The law establishes a minimum quota; 10 working days if you work 9 hours, 5 days a week and 12 working days if your work 8 hours, 6 days a week.  As mentioned, with seniority you are entitle to more vacation days.  Extra vacation days may be negotiated in your contract of work.