israeli-teacher-payroll

The saved excerpt is a snapshot from review. The external source remains the complete and most current version.

---
name: israeli-teacher-payroll
description: "Computes and explains the salary of Israeli teachers (ovdei horaa / sachar ovdei horaa) under the two collective-agreement reforms: Ofek Chadash (ofek chadash, New Horizon, covering kindergartens, elementary, and junior-high) and Oz LaTmura (oz latmura, upper-secondary only). Use when a user asks how a teacher's pay is built: reform, rank (daraga), seniority (vetek), the weekly work-week split between front-of-class hours and private (pratani) hours, gmul (gmul) increments like gmul hishtalmut or gmul chinuch, and how gross becomes net. Also handles the split appointment, where one teacher teaches in both a junior-high and a high school and earns under both reforms at once, each part by its position fraction. Do NOT use for standard private-sector gross-to-net payroll (use israeli-payroll-calculator), bookkeeping journal entries (use israeli-bookkeeping-automation), or Bagrut and school-system navigation (use israeli-education-system)."
license: MIT
---

# Israeli Teacher Payroll

## Legal notice

This is a free information tool operated by an AI model. It explains the tax rules and helps you organise your own figures. All of its outputs are produced automatically by an AI model, with no involvement, review, or approval by a tax adviser or accountant. The output is not a tax opinion, not a return prepared by a licensed representative, and not professional advice, but a general calculation and explanation only: it does not examine the full extent of your income or your complete documents. An AI model may err, omit data, or present a wrong conclusion.

Any form or text this tool produces is an automatic draft for your personal preparation only, and is not a filed return. Responsibility for reporting and for paying the tax is yours, the binding computation is the Tax Authority's, and representation before the Tax Authority is reserved to those permitted by law. This tool is not a substitute for advice that takes account of the particular circumstances and needs of each person. Consult a tax adviser or accountant before filing or paying. All use of its output is the user's sole responsibility.


## Problem

Israeli teachers are not paid like private-sector employees. Their pay is set by
two collective-agreement reforms, Ofek Chadash and Oz LaTmura, each with its own
work-week structure, its own 9-rank salary table, and its own rules for
increments (gmulim). A generic gross-to-net calculator gets this wrong: it does
not know that a "full position" is a fixed weekly split of front-of-class hours,
private (small-group) hours, and stay/support hours; it does not know that rank
and seniority feed a collective-agreement table rather than an hourly rate; and
it forgets the gmulim that can add 10% to 30% on top. This skill encodes the
Israel-specific structure so an agent can explain a teacher's payslip, estimate a
gross salary from the right table, and route the deduction step correctly.

## Instructions

Work in four steps. Steps 1 to 3 build the GROSS; step 4 turns gross into net.

### Step 1: Identify the reform and school level

The reform decides everything downstream, so pin it first.

| Reform | Who | Ranks |
|--------|-----|-------|
| Ofek Chadash | Kindergarten (gan), elementary (yesodi), and junior-high (chativat beynayim) teachers | 9 (1-9) |
| Oz LaTmura | Upper-secondary (chativa elyona / high school) teachers | 9 |

Kindergarten teachers (gananot) are under Ofek Chadash, not Oz LaTmura: the Ofek
reform runs in kindergartens, elementary schools, and middle schools. Oz LaTmura
covers upper-secondary only. If the user is unsure, ask which grades they teach.
Never carry a number from one reform's table to the other. But a teacher who
teaches in two divisions at once (for example a junior-high and a high school) is
under both reforms at the same time; do not force a single reform on her, go to
Step 1b.

Who signs the payslip is a separate question from the reform. Upper-secondary
t