Dear Clients and Friends,
Ahead of Memorial Day for the Fallen Soldiers of Israel and Victims of Hostile Acts, and Independence Day, we have summarized for you the main legal provisions relating to employment on these days.
We would also like to take this opportunity to remind you of the reports and notices that must be published and delivered regarding gender pay gaps in the organization in 2025, pursuant to the Equal Pay for Female and Male Employees Law.
Memorial Day and Independence Day 2026
Work on Memorial Day for the Fallen Soldiers of Israel and Victims of Hostile Acts
Under the law, employees who are parents, grandparents, spouses, children, brothers, or sisters of a fallen soldier of Israel’s wars, and an employee who has under his or her care an orphan of a fallen soldier of Israel’s wars, provided that the employee is not the widow or widower of that fallen soldier, as well as employees who are parents, grandparents, spouses, children, brothers, or sisters of a person who died as a result of a hostile act, and an employee who has under his or her care an orphan of a victim who died as a result of a hostile act, provided that the employee is not the widow or widower of that victim, are entitled to be absent from work on Memorial Day for the Fallen Soldiers of Israel.
Employees who are absent from work as stated above shall be deemed, for all purposes, as if they had worked on that day, and therefore their wages may not be reduced.
As for other employees, unless a more beneficial provision has been set forth in a personal agreement, collective agreement, or extension order, Memorial Day is a regular working day. However, pursuant to the Annual Leave Law-1951, Memorial Day is one of the days of choice on which an employee may take advantage of a vacation day out of his/her annual vacation days, subject to the employer being notified of this 30 days in advance.
The workday on the eve of Memorial Day is not considered a holiday eve, and it is a regular workday in terms of working hours.
Work on the Eve of Independence Day (Memorial Day)
Memorial Day is a shortened workday, since it is the eve of Independence Day. As a rule, the provisions regarding work on a holiday eve apply to work on Memorial Day, as follows:
- In workplaces operating a five-day workweek – a work day on the eve of a holiday will be 8 hours with a pay of 9 hours, or a 7-hour work day with a pay of 8 hours (the employer and the workers’ representative will decide which alternative applies).
- Where employees have customarily worked 6 hours on a holiday eve while being paid for 8 hours, this arrangement shall continue to apply.
- In workplaces operating a six-day workweek – a work day on the eve of a holiday will be up to 7 hours, and every hour beyond that shall be deemed overtime.
Work on Independence Day
Independence Day is defined as a state holiday and a sabbatical day (i.e., day of rest). Nevertheless, the Prime Minister has ordered, within the framework of his authority, that the work and services in the following workplaces will operate on Independence Day, as stated below:
- Water and electricity plants; health services; urban and intercity transportation services; fuel delivery services; and bakeries – shall operate as usual.
- Postal services – shall operate in a limited format.
- Industrial plants and agriculture – shall operate only in continuous production processes.
- Restaurants, cafes, and entertainment venues – may be open to the public throughout the holiday eve and the holiday itself.
- Distribution of bread, milk, and ice – is permitted on the holiday.
- Work related to Independence Day celebrations on behalf of the government, local authorities, and public institutions – is permitted on the holiday.
Independence Day is not included among the Jewish holidays that entitle employees to a statutory rest day, and therefore, the provisions stating that an employee working on a holiday is entitled to holiday pay for the hours worked, as well as compensatory rest, do not apply to work on Independence Day. The Ministry of Economy has published guidelines regarding absence from work on Memorial Day and Independence Day, according to which the regular “holiday pay” provisions apply to absence on Independence Day. Accordingly, a monthly salaried employee who is absent on Independence Day is entitled to his or her regular monthly salary, without any reduction due to the absence.
As for employees paid based on output, or on an hourly, daily, or weekly basis, they are entitled to holiday pay if the following conditions are met:
- The employee has at least 3 months of seniority at the workplace.
- The employee is not absent from work near the day of the holiday (the day before the holiday and the day after the holiday), unless with the employer’s consent.
According to the guidelines, an employee who is required to work on Independence Day and whose workplace is included in the above list is entitled to holiday work compensation, in addition to a substitute vacation day (or payment at 200% for the actual work and for the day of rest). As for a workplace not included in the above list, an employer is not permitted to force its employees to work on Independence Day.
The guidelines also state that Independence Day begins at 20:00 on the eve of Independence Day and ends at 20:00 the following evening.
Equal Pay Report for 2025
Publication of Information on Gender Pay Gaps in the workplace in 2025
A kindly reminder that on October 25, 2020, Amendment No. 6 to the Equal Pay for Female and Male Employees Law-1996, came into effect, requiring certain employers to publish data regarding pay gaps between men and women employed by them.
An employer subject to the publication requirement is required, among other things, to divide employees into groups, calculate the average salary in each group, and present the gender-based pay gap in each group. In this framework, such employer must prepare an internal report, publish a report to the public, and provide each employee with a notice detailing the gender-based pay gaps in the employee group to which that employee belongs.
The report that should be published to the public for 2025 must be published by June 1, 2026.
As every year, you are welcome to assist us in preparing these documents.
Additional information regarding the types of employers required to publish, and the data that must be presented in the reports and in the notice to employees, can be found in our previous publications on the subject:
New Recommendations for Producing an Equal Pay Report
100 Times Hamsa (5) Plus Chai (18) = 518 Employees
Happy Independence Day!
Labor Law Department
Shibolet & Co.
This review, when written in the masculine form, was written this way for convenience, but is intended for both women and men.

