{"id":8035,"date":"2018-01-14T08:18:07","date_gmt":"2018-01-14T08:18:07","guid":{"rendered":"https:\/\/aboulafia.co.il\/?p=8035"},"modified":"2025-09-11T11:30:51","modified_gmt":"2025-09-11T11:30:51","slug":"work-for-an-israeli-employer-heres-how-to-fill-out-your-form-101","status":"publish","type":"post","link":"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/work-for-an-israeli-employer-heres-how-to-fill-out-your-form-101\/","title":{"rendered":"Work for an Israeli Employer? Here\u2019s How to Fill Out Your Form 101"},"content":{"rendered":"<p dir=\"ltr\" style=\"text-align: left;\">Every year, each employee is required to complete a Form 101 for each place of employment and return it to the person in charge of salaries. Although this form should technically be filled out on January 1 (for continuing jobs), on a practical level it is sufficient to complete it before the January salary is processed.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\">If your employer doesn\u2019t give you one, you can download a blank Form 101 from the tax office\u00a0<a href=\"https:\/\/taxes.gov.il\/TaxesFormsList\/101%202017.pdf\">here<\/a>.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\">Below is a short guide to filling in Form 101 for the 2018 tax year.<\/p>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d0<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Employer\u2019s details<\/strong>: This section will be completed by the employer.<\/p>\n<h4 dir=\"ltr\"><\/h4>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d1<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Employee Details:<\/strong>\u00a0Including\u00a0<em>teudat zehut<\/em>\u00a0number, full name,\u00a0<em>aliyah<\/em>\u00a0date, birth date, address, telephone number, gender, marital status, returning citizen status, and health care provider.<\/p>\n<figure id=\"attachment_399\" class=\"wp-caption aligncenter\" dir=\"ltr\"><\/figure>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d2<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Children under 18: This section lists dependents under age 18 (born in 2000 or later), with space for up to 13 children. Mark column one if the child\u00a0<\/strong>is under your supervision (i.e., they live with you). Mark column two if you receive child support from Bituach Leumi. Columns 3-5 cover name,\u00a0<em>teudat zehut<\/em>\u00a0number, and date of birth, and should match the details found in the\u00a0<em>sefach<\/em>\u00a0from the parental ID.<\/p>\n<figure id=\"attachment_403\" class=\"wp-caption aligncenter\" dir=\"ltr\"><\/figure>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d3<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Details of income from this employer:\u00a0<\/strong>In the first box, mark the box for your work situation:<\/p>\n<ul dir=\"ltr\" style=\"text-align: left;\">\n<li>Monthly salary: \u05de\u05e9\u05db\u05d5\u05e8\u05d5\u05ea \u05d7\u05d5\u05d3\u05e9<\/li>\n<li>Salary for another job: \u05de\u05e9\u05db\u05d5\u05e8\u05ea \u05d1\u05e2\u05d3 \u05de\u05e9\u05e8\u05d4 \u05e0\u05d5\u05e1\u05e4\u05ea<\/li>\n<li>Partial salary: \u05de\u05e9\u05db\u05d5\u05e8\u05ea \u05d7\u05dc\u05e7\u05d9\u05ea<\/li>\n<li>Shift work: \u05e9\u05db\u05e8 \u05e2\u05d1\u05d5\u05d3\u05d4<\/li>\n<li>Pension: \u05e7\u05e6\u05d1\u05d4<\/li>\n<li>Scholarship: \u05de\u05dc\u05d2\u05d4<\/li>\n<\/ul>\n<p dir=\"ltr\" style=\"text-align: left;\">The most common answers are monthly salary and pension.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\">Under: \u05ea\u05d0\u05e8\u05d9\u05da \u05ea\u05d7\u05d9\u05dc\u05d4<\/p>\n<ul dir=\"ltr\" style=\"text-align: left;\">\n<li>For continuing employment, put 01\/01\/2018<\/li>\n<li>For a new job, put the first date of work in 2018.<\/li>\n<\/ul>\n<figure id=\"attachment_404\" class=\"wp-caption aligncenter\" dir=\"ltr\">\u00a0<figcaption class=\"wp-caption-text\"><\/figcaption><\/figure>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d4<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Details of other income<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong><em>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.<\/em><\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: left;\">If you have only one source of income, check the first box and nothing else.<\/p>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_398\" class=\"wp-caption alignright\" dir=\"ltr\"><figcaption class=\"wp-caption-text\"><\/figcaption><\/figure>\n<p dir=\"ltr\" style=\"text-align: left;\">Otherwise, check the second box down, and then check the type of other income that you have (as per section \u05d3). You will then need to indicate as follows:<\/p>\n<ul dir=\"ltr\" style=\"text-align: left;\">\n<li><strong>First box<\/strong>: If you wish to designate this employer as your \u201cmain\u201d employer (i.e., they treat your salary as if it\u2019s the only one that you get \u2013 generally, the employer who is likely to pay you the most during the year), check this and move on.<\/li>\n<li><strong>Second box<\/strong>: If this employer is not your \u201cmain\u201d employer, check this. Please note that if you do not present your employer with a\u00a0<em>Teum Mas<\/em>\u00a0(see\u00a0<a href=\"http:\/\/www.aboulafia.co.il\/taxation-of-employment-income-part-2-the-teum-mas\/\">here<\/a> for further discussion), you will have tax deducted at 47% (or maybe even 50%).<\/li>\n<li><strong>Third box<\/strong>: If you have a\u00a0<em>keren hishtalmut<\/em>\u00a0with your \u201cmain\u201d or another employer, only check this if you are being fully taxed on the employer contributions (if in doubt, leave it blank). See\u00a0<a href=\"http:\/\/www.aboulafia.co.il\/taxation-of-employment-income-part-4-employee-benefits\/\">here<\/a> for further discussion on this subject.<\/li>\n<li><strong>Fourth box<\/strong>: If you have a pension fund and\/or disability insurance with your \u201cmain\u201d or another employer, only check this if you are being fully taxed on the employer contributions (if in doubt, leave it blank). See\u00a0<a href=\"http:\/\/www.aboulafia.co.il\/taxation-of-employment-income-part-4-employee-benefits\/\">here<\/a> for further discussion on this subject.<\/li>\n<\/ul>\n<p dir=\"ltr\" style=\"text-align: left;\"><em>If you have more than one employer, you may wish to\u00a0<\/em><a href=\"http:\/\/www.aboulafia.co.il\/contact-us\/\">seek help<\/a><em>\u00a0in filling this section out.<\/em><\/p>\n<h4 dir=\"ltr\"><\/h4>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d5<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Spouse\u2019s details<\/strong>: Only relevant if you\u2019re married.<\/p>\n<h4 dir=\"ltr\"><\/h4>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d6<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Changes during tax year<\/strong>: The most common change to report in this section of Form 101 is the birth of a child, marriage or divorce (i.e., in 2017).<\/p>\n<h4 dir=\"ltr\"><\/h4>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d7<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Tax credits<\/strong>: This is the second most important part of the form.<\/p>\n<ol dir=\"ltr\" style=\"text-align: left;\">\n<li>Assuming you are resident in Israel, check the box.<\/li>\n<li>Check if you are disabled or blind, and have confirmation from the tax office to this effect.<\/li>\n<li>Check if you and your family live in a\u00a0<a href=\"https:\/\/taxes.gov.il\/IncomeTax\/Pages\/IncoeTaxMeidaMaasikim.aspx\">\u201cdevelopment area\u201d or \u201cspecial yishuv.\u201d<\/a><\/li>\n<li>Check if you are an Oleh Chadash \/Katin Chozer (made aliyah in August 2014 or later).<\/li>\n<li>Check if spouse has no income and you are either disabled\/blind (as in point 2 above) or have reached Israeli retirement age.<\/li>\n<li>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.<\/li>\n<li>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:\n<ol>\n<li>Children born in 2000 or 2018<\/li>\n<li>Children born between the years 2013-2017<\/li>\n<li>Children born between the years 2001-2012<\/li>\n<\/ol>\n<\/li>\n<li>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:\n<ol>\n<li>Children born in 2015 or 2018<\/li>\n<li>Children born in 2016 or 2017<\/li>\n<\/ol>\n<\/li>\n<li>To be checked if you are supervising a child who only has one parent.<\/li>\n<li>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.<\/li>\n<li>Check if you are remarried and are paying alimony to your former spouse. You must provide proof of this to the tax office.<\/li>\n<li>Check if you are aged 16 or 17 as of January 1, 2018.<\/li>\n<li>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.<\/li>\n<li>Check if you have finished an academic degree and\/or professional qualification in prior years.\u00a0<a href=\"https:\/\/taxes.gov.il\/TaxesFormsList\/itc119_11.pdf\">Form 119<\/a>\u00a0needs to be completed as well to ascertain how many credits you are eligible for.<\/li>\n<\/ol>\n<h4 dir=\"ltr\"><\/h4>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d8<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Teum Mas<\/strong>: Normally this is not filled in on Form 101, as you would go straight to the tax office to get a\u00a0<em>Teum Mas<\/em>.<\/p>\n<h4 dir=\"ltr\"><\/h4>\n<h4 dir=\"ltr\" style=\"text-align: left;\">Section \u05d9<\/h4>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>Declaration:\u00a0<\/strong>Date and sign the form.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Every year, each employee is required to complete a Form 101 for each place of employment and return it to the person in charge of salaries. Although this form should technically be filled out on January 1 (for continuing jobs), on a practical level it is sufficient to complete it before the January salary is [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":8053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[200,205,253],"tags":[],"class_list":["post-8035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-israeli-taxation-en","category-individual-taxation-en","category-binyamin-radomsky-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Work for an Israeli Employer? 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Although this form should technically be filled out on January 1 (for continuing jobs), on a practical level it is sufficient to complete it before the January salary is [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/work-for-an-israeli-employer-heres-how-to-fill-out-your-form-101\/\" \/>\n<meta property=\"og:site_name\" content=\"\u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-14T08:18:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-11T11:30:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aboulafia.co.il\/wp-content\/uploads\/2018\/01\/Shutterstock_2264271299-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Rachel Levin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rachel Levin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/work-for-an-israeli-employer-heres-how-to-fill-out-your-form-101\/\",\"url\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/work-for-an-israeli-employer-heres-how-to-fill-out-your-form-101\/\",\"name\":\"Work for an Israeli Employer? 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