Dear clients,
Similar to the arrangements put in place after previous military operations, following Operation “Roaring Lion” an entitlement has likewise been established to payment of wages to employees who were absent from work in certain circumstances during the operation, between 1 March 2026 and 30 June 2026.
On 30 August 2026, an Extension Order was published[1] (the “Order“), regulating the obligation to pay wages and the conditions of entitlement.
The Order extends the application of the provisions of the General Collective Agreement[2] concerning payment of wages to employees who were absent from work in the public sector due to the security situation during Operation “Roaring Lion” (the “Agreement“).
The main points of the arrangement, and the issues worth knowing, are set out below:
Who does the Order apply to?
As a rule, the Order applies to employers and employees in Israel. It does not apply to employers and employees who are covered by the collective agreement established for the public sector in connection with Operation “Roaring Lion”, including cases in which the provisions of that Agreement have been applied to them.
Entitlement period: from 1 March 2026 through 30 June 2026.
When is an employee entitled to wages?
An employer is required to pay wages, including the ancillary social benefits, to an employee who was absent from work due to the security situation during the entitlement period, if one of the following applies:
- The employee is employed at an educational institution in a Special Area and was absent as a result of an instruction to close educational institutions or a prohibition on gatherings.
- The employee was absent in order to supervise a child, due to the closure of the educational institution the child attends or stays at, or due to the closure of educational institutions in a Special Area in which the child resides. This entitlement is subject, among other things, to conditions relating to parental status, to the occupation and availability of the spouse, and to the absence of a suitable supervision arrangement for the child at the parent’s workplace.
- The employee is a person with a disability residing in a Special Area, where the disability was known to the employer or supported by appropriate documentation, and it prevented the employee from reaching the workplace or remaining there in accordance with Home Front Command guidelines.
- The employee was absent in order to supervise or care for a relative with a disability residing in a Special Area, where the relative’s disability meets the conditions set out in the Order and prevented the relative from acting in accordance with Home Front Command guidelines.
In the event of a dispute as to whether a place of residence, an educational institution or a workplace falls within the Special Area, the Home Front Command is the deciding authority.
In which cases is there no entitlement to wages under the Order?
- For any period in which the employee was called up for emergency labor service, unless lawfully released from it.
- For absence due to illness, accident, vacation or reserve duty.
- As a rule, there is also no entitlement to payment for Friday, Saturday or holiday, unless the employee regularly works on those days.
- An employee who worked from home, or from another location that is not their regular workplace, and was paid for that work, is not entitled to additional payment under the Order.
- Important to know: there is no double payment or double entitlement in respect of the same day of absence.
What is the amount of the payment, and how is it calculated?
- The payment equals the daily wage the employee would have been entitled to had they worked as usual on that day, up to a ceiling of NIS 1,540 per day.
- The wage includes the social contributions to which the employee is entitled, but does not include, among other things, one-time bonuses, holiday gifts, non-fixed premiums, annual payments, overtime actually worked, shift or on-call supplements, reimbursement of expenses and tax grossing-up.
- An employee who was absent for only part of the workday is entitled to a pro-rata payment, provided the absence exceeded one hour.
- An absence of up to one hour per day does not give rise to payment under the Order.
- A part-time employee is entitled to a pro-rata payment, in accordance with their scope of employment.
When must the payment be made?
No later than the date of payment of the September 2026 salary.
What happens if vacation days were deducted during the operation?
If vacation days were deducted from an employee in respect of a qualifying absence during the entitlement period, and vacation pay was paid for those days, the vacation pay will be treated as payment for the days of absence. However, the employer must restore the deducted vacation days to the employee’s vacation balance as part of the September 2026 salary.
The wage payment and the restoration of vacation days must be carried out as part of the September 2026 salary. We therefore recommend that employers review, as soon as possible, their attendance records, the reasons given for absences and the documentation submitted in real time, in order to ensure that payment and the updating of vacation balances are made to those entitled and on time.
It is important to know that the employer’s obligation to pay the employee is not conditional upon filing a compensation claim under the Property Tax Regulations, or upon compensation actually being received.
As we approach the new year, we wish us all a quiet, safe and healthy year.
Labor Law Department
Shibolet & Co.
[1] Extension Order to the collective agreement concerning payment of wages to employees who were absent from work due to the security situation (“Roaring Lion”), under the Collective Agreements Law (Official Gazette (Yalkut HaPirsumim) 14893, 30 August 2026).
[2] General Collective Agreement No. 7016/2026, signed on 30 July 2026 between the Presidency of Business Organizations and the New General Federation of Labor (Histadrut), concerning payment of wages to employees who were absent from work due to the security situation during Operation “Roaring Lion”.
