employers are required to pay a mandatory Travel Allowance for travel between home and workplace.
The maximum required travel allowance is currently 25.20 ILS/day (correct for January 2012). Actual allowance amounts will normally be against travel receipts and depend on travel distance between home and work.
Travel allowance is not payable if transport or company car is provided.
Market practice varies and many employers do not require travel receipts. Some employers pay more that the required mandatory amount. Travel allowance is not assessable for other benefits.