Israel Tzav 8 Miluim Compensation 2027 Calculator
Compute full reserve-duty (miluim) compensation under Tzav 8 for 2026-27 — base pay tied to your civilian salary, dependency supplements, employer top-up rules, and the tax-free treatment of Bituach Leumi reserve payments.
How Tzav 8 Reserve Pay Works
Bituach Leumi (National Insurance Institute) pays reservists a daily rate tied to their civilian salary, with statutory minimum (~NIS 226/day for 2026-27) and maximum (~NIS 1,577/day). Calculation: divide gross monthly salary by 30 to get the daily figure, then bracket between min and max. Dependency supplements add per-child amounts for each child under 18. All Bituach Leumi reserve payments are tax-exempt — they do not enter the 50% marginal Mas Hachnasa bracket even for high earners.
Employer Top-Up Obligation
Employers must continue paying employer-side Bituach Leumi and pension contributions during reserve service, regardless of length. Whether they top up reserve pay to match civilian salary is a contractual matter — public sector and many large private employers do, smaller employers often do not. If your employer continues paying full salary, they receive a partial reimbursement from Bituach Leumi (the daily rate portion). The employee receives full salary throughout.
Extended Tzav 8 Service (Iron Swords)
Reservists called up under emergency orders for extended periods (e.g. Iron Swords war 2023-26) receive additional grants: family support stipend, mental-health support, vehicle and household allowances. These are administered separately by the Ministry of Defense and Bituach Leumi joint task force and are also tax-exempt. Reservists serving more than 100 days in a 24-month window also become eligible for tax credits on personal taxes the following year.
Filing the Claim
Reserve pay is paid automatically by Bituach Leumi within 30 days of service end — the unit submits the days served. Employers file their reimbursement claim within 60 days. Reservists should keep tofes 7000 (reserve service certificate) for personal records. Dependents supplement requires confirmation of children under 18; submit through your personal Bituach Leumi account or My Form 102.
Sources: taxes.gov.il, btl.gov.il (Bituach Leumi), bankisrael.gov.il. Last updated: May 2026.
Frequently Asked Questions
Is reserve pay taxable in Israel?
No. Bituach Leumi reserve-duty payments are fully tax-exempt under Israeli tax law (Pekudat Mas Hachnasa). They do not count toward Mas Hachnasa brackets or Bituach Leumi premiums.
Does my employer keep paying me during Tzav 8?
Depends on contract. Large employers and public sector usually continue full salary; the employer then claims reimbursement from Bituach Leumi for the daily rate portion. Smaller employers may rely only on Bituach Leumi payments.
What is the maximum daily reserve rate for 2026-27?
Approximately NIS 1,577 per day for 2026-27 (subject to annual Bituach Leumi index update). The minimum is approximately NIS 226 per day regardless of civilian salary level.
Do dependency supplements stack with employer top-up?
Yes. Dependency supplements (~NIS 18/day per child under 18) are added to base Bituach Leumi pay. If the employer additionally tops up salary, the family receives both.
Is this tool private?
Yes. All math runs in your browser. Salary, days served, and dependent counts are never sent, stored, or shared.