employers are required to pay a mandatory Travel Allowance for travel between home and workplace.
The maximum required travel allowance is currently 22.60 ILS/day (correct for January 2020). 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.
Where travel allowance is paid as a fixed monthly amount, this may be assessable to severance pay obligations and may be assessed for other benefits, this depending on the amount of the fixed monthly payment and the terms of an individual or collective work agreement.