{"id":8599,"date":"2025-10-05T11:13:00","date_gmt":"2025-10-05T11:13:00","guid":{"rendered":"https:\/\/aboulafia.co.il\/?p=8599"},"modified":"2025-10-05T11:13:00","modified_gmt":"2025-10-05T11:13:00","slug":"form-101-2015-version","status":"publish","type":"post","link":"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/form-101-2015-version\/","title":{"rendered":"Form 101 \u2013 2015 version"},"content":{"rendered":"

Please feel free to join the Facebook group linked to this blog \u2013 search for\u00a0\u201cTax in Israel\u201d<\/a><\/em><\/p>\n

As\u00a0previously discussed<\/a>, all employees are required to fill in form 101 for each place of employment, and give it to the person in charge of the salaries. Technically, this needs to be filled in on the 1st of January (for continuing jobs), but for practical reasons it\u2019s sufficient to have it filled out before the January salary is processed.<\/p>\n

If your employer doesn\u2019t give you one, you can download a blank form from the tax office\u00a0here<\/a>.<\/p>\n

Below is a short guide to filling in the form for the 2015 tax year.<\/p>\n

Section \u05d0<\/p>\n

Employer\u2019s details<\/strong>\u00a0\u2013 to be filled in by them<\/p>\n

Section \u05d1<\/p>\n

Employee\u2019s basic details<\/strong>\u00a0\u2013 should be reasonably self-explanatory<\/p>\n

Section \u05d2<\/p>\n

Children under 18<\/strong>\u00a0\u2013 relates to any child born in 1997 or later. There\u2019s space for 13 children, which should be enough!<\/p>\n

Column 1 is to be ticked if child is under your supervision (i.e. they live with you).<\/p>\n

Column 2 is to be ticked if you get child support from Bituach Leumi for this child. I assume this should be ticked by mothers or single fathers only.<\/p>\n

Column 3 \u2013 child\u2019s name<\/p>\n

Column 4 \u2013 child\u2019s ID number<\/p>\n

Column 5 \u2013 child\u2019s date of birth<\/p>\n

Columns 3, 4, 5 should all be supported by the appendix to your ID card.<\/p>\n

Section \u05d3<\/p>\n

Details of income from this employer<\/strong><\/p>\n

In the first box, tick the appropriate detail. Most likely you will be getting \u05de\u05e9\u05db\u05d5\u05e8\u05ea \u05d7\u05d5\u05d3\u05e9 (monthly salary) or \u05e7\u05e6\u05d1\u05d4 (pension). Refer to the notes at the bottom of page 2 if you are unsure.<\/p>\n

Under \u05ea\u05d0\u05e8\u05d9\u05da \u05ea\u05d7\u05d9\u05dc\u05d4\u00a0put the later of 01\/01\/2015 and your first day of employment with this employer.<\/p>\n

Section \u05d4<\/p>\n

Details of other income<\/strong><\/p>\n

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.<\/strong><\/p>\n

If you have only one employment, tick the very top box (in its own section), and move on.<\/p>\n

Otherwise, tick the second box down, and then tick the type of other income that you have (as per section \u05d3). You will then need to tick as follows:<\/p>\n

First box \u2013 if you wish this employer to be your \u201cmain\u201d employer (i.e. they treat your salary as if it\u2019s the only one that you get \u2013 generally the payer who is likely to pay you the most during the year), tick this, and move on.<\/p>\n

Second box \u2013 if this employer is not your \u201cmain\u201d employer, tick this. If you do not present your employer with a Teum Mas (see\u00a0here<\/a>\u00a0for further discussion), you will have tax deducted at 48% \u2013 you have been warned.<\/p>\n

Third box \u2013 if you have a Keren Hishtalmut with your \u201cmain\u201d or another employer, only tick this if you are being fully taxed on the employer contributions (if in doubt, do not tick). See\u00a0here<\/a>\u00a0for further discussion on this subject.<\/p>\n

Fourth box \u2013 if you have a pension fund and\/or disability insurance with your \u201cmain\u201d or another employer, only tick this if you are being fully taxed on the employer contributions (if in doubt, do not tick). See\u00a0here<\/a>\u00a0for further discussion on this subject.<\/p>\n

If you have more than one employer, I strongly suggest seeking help in filling this section out.<\/p>\n

Section \u05d5<\/p>\n

Spouse\u2019s details<\/strong>\u00a0\u2013 Reasonably self-explanatory. Of course, only relevant if you\u2019re married.<\/p>\n

Section \u05d6<\/p>\n

Changes during tax year<\/strong>\u00a0\u2013 Most likely the birth of a child.<\/p>\n

Section \u05d7<\/p>\n

Tax credits<\/strong>\u00a0\u2013 Second most important part of the form.<\/p>\n

(1)\u00a0\u00a0 Assuming you are resident in Israel, tick the box<\/p>\n

(2)\u00a0\u00a0 Tick if you are disabled or blind, and have confirmation from the tax office to this effect.<\/p>\n

(3)\u00a0\u00a0 Tick if you and your family live in a \u201cdevelopment area\u201d or \u201cspecial yishuv.\u201d This is not relevant for most people.<\/p>\n

(4)\u00a0\u00a0 Tick if you are an Oleh Chadash \/ Katin Chozer (made Aliyah in August 2011 or later), or a returning resident (who was non-Israeli resident for at least six years) who came back to Israel between 16 May 2010 and 30 September 2012.<\/p>\n

(5)\u00a0\u00a0 Tick if spouse has no income and you are either disabled\/blind (as per (2) above) or have reached Israeli retirement age.<\/p>\n

(6)\u00a0\u00a0 To be ticked by a single parent, provided that they are supervising at least one child and are receiving child benefit from Bituach Leumi for that child.<\/p>\n

(7)\u00a0\u00a0 To be ticked by mothers of children (who live with her) born in 1997 or later, or fathers who meet the criteria in (6) above. Then fill in the number of children who meet the following criteria:<\/p>\n

a.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Children born in 1997 or 2015<\/p>\n

b.\u00a0\u00a0\u00a0\u00a0\u00a0 Children born between the years of 2010-2014<\/p>\n

c.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Children born between the years 1996-2009<\/p>\n

(8)\u00a0\u00a0 To be ticked by fathers and mothers who do not meet the criteria in (7) above. Then fill in the number of children who meet the following criteria:<\/p>\n

a.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Children born in 2012 or 2015<\/p>\n

b.\u00a0\u00a0\u00a0\u00a0\u00a0 Children born in 2013 or 2014<\/p>\n

(9)\u00a0\u00a0 To be ticked if you are supervising a child who only has one parent.<\/p>\n

(10)\u00a0Tick if you are an unmarried parent of a child whom you are not supervising, but are providing monetary support. A court judgment to that effect should be handed to the tax office.<\/p>\n

(11)\u00a0Tick if you are remarried and are paying alimony to the former spouse. Again, a court judgment to that effect should be handed to the tax office.<\/p>\n

(12)\u00a0Tick if you are aged 16 or 17 as of 01\/01\/2015.<\/p>\n

(13)\u00a0Tick 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.<\/p>\n

(14)\u00a0Tick 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.<\/p>\n

Section \u05d8<\/p>\n

Teum Mas<\/strong>\u00a0\u2013 Normally this is not filled in, as you would go straight to the tax office to get a Teum Mas.<\/p>\n

Section \u05d9<\/p>\n

Declaration<\/strong>\u00a0\u2013 date and sign the form.<\/p>\n","protected":false},"excerpt":{"rendered":"

Please feel free to join the Facebook group linked to this blog \u2013 search for\u00a0\u201cTax in Israel\u201d As\u00a0previously discussed, all employees are required to fill in form 101 for each place of employment, and give it to the person in charge of the salaries. Technically, this needs to be filled in on the 1st of […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[200,205,253],"tags":[],"class_list":["post-8599","post","type-post","status-publish","format-standard","hentry","category-israeli-taxation-en","category-individual-taxation-en","category-binyamin-radomsky-en"],"acf":[],"yoast_head":"\nForm 101 \u2013 2015 version - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/form-101-2015-version\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Form 101 \u2013 2015 version - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\" \/>\n<meta property=\"og:description\" content=\"Please feel free to join the Facebook group linked to this blog \u2013 search for\u00a0\u201cTax in Israel\u201d As\u00a0previously discussed, all employees are required to fill in form 101 for each place of employment, and give it to the person in charge of the salaries. Technically, this needs to be filled in on the 1st of […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/form-101-2015-version\/\" \/>\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=\"2025-10-05T11:13:00+00:00\" \/>\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\/form-101-2015-version\/\",\"url\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/form-101-2015-version\/\",\"name\":\"Form 101 \u2013 2015 version - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\",\"isPartOf\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/#website\"},\"datePublished\":\"2025-10-05T11:13:00+00:00\",\"author\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/2054089d644528990cb12e0974ece747\"},\"breadcrumb\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/form-101-2015-version\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/form-101-2015-version\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/form-101-2015-version\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u05d3\u05e3 \u05d4\u05d1\u05d9\u05ea\",\"item\":\"https:\/\/aboulafia.co.il\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Form 101 \u2013 2015 version\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#website\",\"url\":\"https:\/\/aboulafia.co.il\/en\/\",\"name\":\"\u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\",\"description\":\"Just another WordPress site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aboulafia.co.il\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/2054089d644528990cb12e0974ece747\",\"name\":\"Rachel Levin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8645467386afae1c19e26d165518fc0e843acc6ffb76cb6b7207c4138d63a605?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8645467386afae1c19e26d165518fc0e843acc6ffb76cb6b7207c4138d63a605?s=96&d=mm&r=g\",\"caption\":\"Rachel Levin\"},\"url\":\"https:\/\/aboulafia.co.il\/en\/author\/rachel\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Form 101 \u2013 2015 version - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/form-101-2015-version\/","og_locale":"en_US","og_type":"article","og_title":"Form 101 \u2013 2015 version - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","og_description":"Please feel free to join the Facebook group linked to this blog \u2013 search for\u00a0\u201cTax in Israel\u201d As\u00a0previously discussed, all employees are required to fill in form 101 for each place of employment, and give it to the person in charge of the salaries. 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