The Benefit
Every employee with at least one year of service is entitled to annual convalescence pay (dmei havra'a). The amount is calculated as: number of convalescence days × daily rate (₪418 for 2026). The number of days ranges from 5 (1st year) to 10 (20+ years). Convalescence pay is fully taxable as employment income.
Example
Employee with 8 years of service: 7 convalescence days
Payment: 7 × ₪418 = ₪2,926
After tax (35% bracket): net ₪1,902
Usually paid in June–August as a lump sum.
בסיס חוקי
- General Collective Agreement – Convalescence pay
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.