Labour law6 min read9/11/2026

Lower Salary After Miluim: Who Must Transfer the Missing Shekels

A salaried employee on a monthly salary continues to receive their regular salary from the employer, while Bituah Leumi reimburses the employer for the miluim benefit. If the benefit transferred by the agency is higher than the salary paid, the employer must pass the difference on to the employee—but where there are multiple employers or a sharp increase in income, a separate claim may be required.

Numbers and facts

•3 months of gross income are used as the basis
•Income for 3 months is divided by 90
•75 days—the threshold for filing through the employer
•20%—the threshold for the special calculation from May 1, 2025
•₪328.76 per day—the minimum from January 1, 2026
•₪1,730.33 per day—the maximum from January 1, 2026

Who Pays: The Employer or Bituah Leumi

For an employee on a monthly salary, the miluim benefit is generally paid by the employer together with the current salary, after which the employer receives the corresponding amount from Bituah Leumi. This arrangement also applies to a daily worker who worked for the current employer for at least 75 days during the three months before the service. If Bituah Leumi transferred more to the employer than the employer paid the employee for the relevant period, the excess also belongs to the employee and must be passed on to them. Daily and hourly workers who did not reach the 75-day threshold are generally paid the benefit directly by Bituah Leumi.

Why the Amount Does Not Always Equal the Latest Salary

For a salaried employee, the daily basis is generally determined according to the total gross income for the three months before the miluim, divided by 90. The calculation may include not only salary but also sick pay, vacation pay, maternity allowance, payments for previous miluim, unemployment benefits, and work injury benefits. The miluim benefit includes the calculated daily earnings and the prescribed 40% supplement. Therefore, simply comparing the net amount in the bank with the latest monthly salary is insufficient: the gross amount, calculation period, and number of service days taken into account must first be checked.

Supplement After a Salary Increase of More Than 20%

Special rules apply to repeat service that began on or after May 1, 2025, if less than three months have passed since the previous period and income changed by at least 20%. When income increases by 20% or more, the automatic calculation is based on the previous income with an additional 20%. The remaining difference may be claimed if the increase resulted specifically from work and not from miluim payments included in the income. For an employee receiving the benefit through the employer, the employer submits the claim for this difference; a person receiving the benefit through a personal claim applies independently.

What the Gap Looks Like in Actual Amounts

Bituah Leumi provides an example: the previous income was 10,000 shekels, while the new income is 15,000 shekels. The benefit is automatically calculated as 12,000 shekels—the previous income plus 20%. If the increase to 15,000 shekels is explained solely by earnings from work, an additional 3,000 shekels may be claimed through the employer or through a personal claim, depending on how the benefit is received. A typical mistake is to assume that 12,000 shekels is the final amount and not check whether the employer submitted a separate claim.

What to Check When There Is a Shortfall

The Bituah Leumi personal account displays the amount transferred to the reservist or their employer; it should be compared with the payslip. Ask the payroll department for a breakdown: how much regular salary was credited, how much the agency reimbursed, and whether the difference above the salary was passed on. If a person works for multiple employers, the primary employer submits the regular claim, while the employee personally applies for the supplement relating to the other income and attaches six payslips from every workplace. When changing jobs, combining the statuses of salaried employee and self-employed person, or undergoing another change in employment, Bituah Leumi recommends requesting an individual review.

FAQ

Must the employer pass on the difference received from Bituah Leumi?

Yes. If the benefit transferred to the employer exceeds the salary paid to the employee for the relevant period, this difference must be passed on to the employee. The amount transferred to the employer can be checked in the Bituah Leumi personal account.

Who submits the claim if the salary increased by more than 20%?

If the benefit is paid through the employer, the employer submits the online claim for the difference above the automatic 20%. If the salaried employee receives the benefit through a personal claim, the employee submits the claim for the difference independently.

What should I do if I work for two employers?

The primary employer that continued paying the salary during the miluim submits the claim for its share. To receive a supplement that takes income from the other employers into account, a personal claim must be submitted together with six payslips preceding the service from each workplace, including the primary workplace.

Why was less than usual deposited into my account after miluim?

The reason may be a calculation based on the three previous months, an incomplete claim, the absence of a claim relating to a second employer, or an unclaimed difference after a salary increase. In addition, comparing a net amount with a benefit calculated according to gross income does not in itself indicate an error.

Who should I contact if the payroll department does not explain the shortfall?

First, obtain the payment details from the Bituah Leumi personal account and a written breakdown of the calculations from the employer. If the issue relates to the agency's calculation or a change in employment status, a personal inquiry may be submitted to Bituah Leumi; the agency's decisions may also be appealed under the established procedure.

What to do next

Keep the miluim order, payslips, and Bituah Leumi notice stating the amount paid, and then compare them with the employer's calculation. Separately check employment with multiple employers and a salary increase of 20% or more: in these situations, the supplement often requires a separate claim. If the calculation is unclear, request a written explanation from the payroll department and Bituah Leumi.

Sources

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