baba
  1. Hebrew for aliyah
  2. Tofes 101 (Form 101)

Aliyah · Work and tax

Tofes 101: the form that decides your tax

On your first day at an Israeli job, someone from payroll hands you tofes 101, the employee tax card (כרטיס עובד). It is two pages of Hebrew, and it is where you claim the extra tax credit points every new oleh is entitled to. Here is every section in English, and exactly where the oleh line is.

Updated September 29, 2026
Page 2, section ח (chet)

אני מבקש/ת פטור או זיכוי ממס מהסיבות הבאות

I am requesting a tax exemption or tax credit for the following reasons

What Form 101 is

The Tax Authority calls it the employee card and request for tax relief and tax coordination by the employer. Every salaried employee fills it in. Your employer uses it to work out how much tax to deduct: your credit points, your family, and any other income you have. In purpose it is close to a US W-4 or a UK starter checklist.

According to the Tax Authority, you hand the completed form to your employer within 7 days of starting work, with a copy of your Teudat Zehut including the sefach, and you fill it in again at the start of every tax year. The form itself asks you to report any change in your details within a week. Many employers now use a digital version, with the same sections.

Section by section

These are the headings printed on the current form, in order.

SectionPrinted headingWhat goes there
אפרטי המעסיקThe employer’s details. Filled in by the employer, not by you.
בפרטי העובד/תYour details: ID number (9 digits), surname, first name, date of birth, date of aliyah (תאריך עליה), address, sex, marital status, Israeli resident, kibbutz membership and your kupat cholim.
גפרטים על ילדיי שבשנת המס טרם מלאו להם 19 שנהYour children who are under 19 in this tax year, as listed on your sefach. Column 1 if the child lives with you; column 2 if you receive the child allowance for them.
דפרטים על הכנסותיי ממעסיק זהYour start date and the type of pay: monthly salary, salary for an additional job, partial salary, daily wage, pension or grant.
הפרטים על הכנסות אחרותWhether you have other income, and if so, at which job you want your credit points to count.
ופרטים על בן/בת הזוגYour spouse’s details and whether they have income.
זשינויים במהלך השנהChanges during the year, with dates and your signature.
חאני מבקש/ת פטור או זיכוי ממס מהסיבות הבאותThe reasons you are entitled to credit points or exemptions. Box 4 is for new immigrants.
טאני מבקש/ת תיאום מס מהסיבות הבאותTax coordination: for example, if you had no income this tax year before this job, or you have another salary.
יהצהרהYour declaration that the details are complete and correct, with date and signature.

Filling it in as a new oleh

  1. Section ב (bet): the aliyah date

    Write your date of aliyah in the field תאריך עליה, exactly as it appears in your Teudat Oleh.

  2. Section ח (chet), box 4

    Tick the line that begins אני עולה חדש/ה (I am a new immigrant) and write your aliyah date after the word מתאריך (as of). The form says a copy of your Teudat Oleh is required.

  3. The income line in box 4

    Box 4 continues: לא היתה לי הכנסה בישראל מתחילת שנת המס הנוכחית עד תאריך, “I had no income in Israel from the start of the current tax year until”. Fill in the date if it applies.

  4. Other jobs: section ה (he)

    If you have a second job, mark where you want your credit points counted. The form’s notes say that if you leave this blank, the employer must deduct tax at the maximum rate.

  5. Sign section י (yod) and hand it in

    Sign, date, attach the copies, and give it to payroll within 7 days of starting. Then check your first payslip for the credit points: see the payslip guide.

Words on the form

  • טופס 101tofes me’a ve-achatForm 101. People say tofes me’a ve-achat, or just “the 101”.
  • כרטיס עובדkartis ovedEmployee card, the form’s official title.
  • מעסיקmaasikEmployer.
  • שנת המסshnat ha-masThe tax year. In Israel it runs January to December.
  • נקודות זיכויnekudot zikuiTax credit points. See tax credit points.
  • מדרגות מסmadregot masTax brackets.
  • תיאום מסteum masTax coordination when you have more than one source of income, arranged with the Tax Authority.
  • פקיד שומהpkid shumaAssessing officer; also the name of the local tax office that handles your file.
  • מספר תיק ניכוייםmispar tik nikuyimThe employer’s withholding file number.
  • משכורת חודשmaskoret chodeshMonthly salary, for employees paid by the month.
  • משכורת בעד משרה נוספתmaskoret be-ad misra nosefetSalary for an additional job.
  • משכורת חלקיתmaskoret chelkitPartial salary, for short daily hours.
  • בחזקתיbe-chezkati“In my custody”, about children who live with you.
  • קצבת ילדים מב״לkitzbat yeladim mi-bituach leumiChild allowance from Bituach Leumi (ב״ל).
  • תושב/ת ישראלtoshav / toshevet yisraelIsraeli resident, man / woman: box 1 of section ח.
  • חובה לצרףchova letzarefMust be attached.

What to ask payroll

Male form first, female form second.

EnglishHebrewSay it
Where do I fill in the aliyah date?איפה ממלאים את תאריך העלייה?eifo memalim et taarich ha-aliya
I attached a copy of my Teudat Oleh.צירפתי צילום של תעודת העולה.tzerafti tzilum shel teudat ha-oleh
Can I fill in the form online?אפשר למלא את הטופס אונליין?efshar lemale et ha-tofes online
I have another job.יש לי עבודה נוספת.yesh li avoda nosefet
I had no income in Israel this year until now.לא הייתה לי הכנסה בישראל השנה עד עכשיו.lo hayta li hachnasa be-yisrael ha-shana ad achshav
Did you add my oleh credit points?הכנסתם לי את נקודות הזיכוי של עולה?hichnastem li et nekudot ha-zikui shel oleh
I got married; I need to update the form.התחתנתי, אני צריך / צריכה לעדכן את הטופס.hitchatanti, ani tzarich / tzricha le-adken et ha-tofes
Who handles salaries here?מי מטפל בשכר אצלכם?mi metapel ba-sachar etzlechem
Where do I sign?איפה לחתום?eifo lachtom

Photograph Form 101 and read it in English

baba translates the form from a photo or a PDF and keeps the section letters and box numbers, so you can match the English to the Hebrew line by line.

  • Photo and PDF translation with baba Pro
  • Ask payroll a question in polite Hebrew
  • iPhone, Android and web
Get babaFree for iPhone and Android

Point your phone camera here. It opens baba if you have it, or the store if you don’t.

Frequently asked questions

When do I have to submit Form 101?

Within 7 days of starting a job, and again at the start of every tax year. If your details change, the form asks you to report it within a week.

What do I attach to Form 101?

A copy of your Teudat Zehut with the sefach, plus the documents each line asks for. For the new-immigrant box in section ח, a copy of your Teudat Oleh.

Where is the oleh box on Form 101?

On page 2, in section ח (chet), box 4: the line that begins אני עולה חדש/ה, “I am a new immigrant”, followed by your aliyah date. The date also goes in section ב (bet).

I forgot to claim my oleh points. Can I get the money back?

Yes. The Ministry of Aliyah and Integration’s rights guide says you can claim a refund retroactively for up to six years through the Tax Authority’s website.

Official sources

Rules, amounts and deadlines change. Check the official page before you act on anything here.