חיילים משוחררים
חיילים משוחרר מ "שירות סדיר" זכאי לנקודות זיכוי על הכנסתו מיגיעה אישית, במשך 36 החודשים הראשונים שלאחר חודש שחרורו מן השירות הסדיר (שירות סדיר הוא שירות בצה"ל, במשמר הגבול או במשטרה וכן שירות התנדבותי בשירות הלאומי)
הזיכוי יינתן על הכנסה מיגיעה אישית בכל תחום עיסוק, ובכל הענפים, כולל ענפי שירותים.
- היקף הזיכוי:
- חייל ששירת 23 חודשים מלאים לפחות, זכאי לשתי נקודות זיכוי, ששווין 436 ש"ח (נכון לינואר 2015)
- חיילת ששירתה 22 חודשים מלאים לפחות זכאית לשתי נקודות זיכוי, ששווין 436 ש"ח (נכון לינואר 2015)
- חייל ששירת פחות מ- 23 חודשים מלאים זכאי לנקודת זיכוי אחת, ששוויה – 218 ₪ (נכון לינואר 2015) .
- חיילת ששירתה פחות מ- 22 חודשים מלאים זכאית לנקודת זיכוי אחת, ששוויה – 218 ₪ (נכון לינואר 2015) .
המעביד רשאי לתת את נקודות הזיכוי לחייל/ת משוחרר/ת כנגד תעודת שחרור ו/או סיום שירות. לשם כך יהיה עליך להגיש למעבידך הצהרה על גבי טופס 101. העובד בשני מקומות עבודה או יותר, צריך לערוך תיאום מס
עצמאי ידרוש את הזיכוי המגיע לו במסגרת הדוח השנתי אותו הוא מגיש ויצרף אליו את תצלום תעודת השחרור או סיום השירות.
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