tag:blogger.com,1999:blog-64321288164169536712024-03-05T20:15:05.957+02:00ירון נוביק יועץ מס מייצגהרצל 140, ת.ד. 1766 רחובות 7611701 . טל: 08-9451901 פקס: 08-9451908 . NOVIK7@GMAIL.COM Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comBlogger9125tag:blogger.com,1999:blog-6432128816416953671.post-26877836890583257532015-03-19T12:00:00.000+02:002015-03-19T11:59:37.483+02:00מסמכים נדרשים לדו"ח שנתי<div dir="rtl" style="text-align: right;" trbidi="on">
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<span style="font-size: large;"><u><span lang="HE" style="color: purple; font-family: David;">מסמכים נדרשים לדו"ח שנתי.</span></u><span dir="ltr"></span><u><span dir="ltr" style="color: purple;"><span dir="ltr"></span><o:p></o:p></span></u></span></h1>
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<tr><td class="tr-caption" style="text-align: center;">רוסית</td></tr>
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<div class="blogger-post-footer">ירון נוביק יועץ מס מייצג
YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comtag:blogger.com,1999:blog-6432128816416953671.post-72392819163006115632014-03-06T17:58:00.000+02:002015-03-19T11:56:20.467+02:00מענק עבודה<div dir="rtl" style="text-align: right;" trbidi="on">
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מענק עבודה / מס הכנסה שלילי לשנת המס 2014</span></h2>
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<span style="color: red; font-family: Arial, Helvetica, sans-serif; font-size: large;"><i><span style="background-color: white;">הממשלה מחלקת לנו כסף. נכון, לא לכולנו, לא מיד ולא הרבה. אבל לכסף יש ריח טוב.</span></i></span></h3>
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<span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><i><br /><span style="background-color: white; color: blue;">למי מגיע ?</span></i></span></h3>
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<span style="color: blue; font-family: Arial, Helvetica, sans-serif; font-size: large;"><i style="background-color: white;"><br />אם יש לך ילדים או שאת/ה בן יותר מ 55 שנה.</i></span></h3>
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<span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><i><span style="background-color: white; color: blue;">אם הכנסתך השנתית היתה בשנת 2013 בין 24,840 ש"ח ל 73,884 ש"ח.</span></i></span></h3>
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<span style="color: blue; font-family: Arial, Helvetica, sans-serif; font-size: large;"><i style="background-color: white;"><br />אם אין לך ולבן/בת זוגך נדל"ן ( דירה וכו'... ) פרט לדירת המגורים.</i></span></h3>
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<span style="color: red; font-family: Arial, Helvetica, sans-serif; font-size: large;"><i style="background-color: white;">עכשיו אם עמדת בכל שלושת התנאים תמתין שהדו"ח השנתי שלך יוגש למס הכנסה ורק אז תפנה לסניף דואר ( איזה שמתחשק לך ) עם תעודת זהות ושיק ( עדיף שתצלם אותם לפני כן ) ותמלא טופס פשוט.</i></span></h3>
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<span style="color: red; font-family: Arial, Helvetica, sans-serif; font-size: large;"><i><span style="background-color: white;">אל תדאגו. את הכסף לא תקבלו מיד, עצמאים לדוגמה יקבלו את הכסף בגין 2014 רק ב 2017 .</span></i></span></h3>
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YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comtag:blogger.com,1999:blog-6432128816416953671.post-91403898721213270892013-10-31T10:19:00.000+02:002013-12-25T10:39:08.730+02:00הוצאות מוכרות<div dir="rtl" style="text-align: right;" trbidi="on">
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<span lang="HE" style="font-family: David; font-size: 15pt;"><a name='more'></a>הוצאות מוכרות<o:p></o:p></span></h1>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhuZ0eX0zGwD4k6bqvagMxjwDQ37BkrXFfkKhBDSqPHseJJhFEbw_GcTX3dZ8kTESpIJqxI5Pni9zcoERVnugB7P7H717QXqMuNiuJevRmhAjWA4VSMLwpe9q_hBTfjeRe9GpzKEQUTpts/s1600/%25D7%2594%25D7%2595%25D7%25A6%25D7%2590%25D7%2595%25D7%25AA+%25D7%259E%25D7%2595%25D7%259B%25D7%25A8%25D7%2595%25D7%25AA+%25D7%2590%25D7%25A0%25D7%2592%25D7%259C%25D7%2599%25D7%25AA.jpg.jpeg" imageanchor="1" style="clear: right; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhuZ0eX0zGwD4k6bqvagMxjwDQ37BkrXFfkKhBDSqPHseJJhFEbw_GcTX3dZ8kTESpIJqxI5Pni9zcoERVnugB7P7H717QXqMuNiuJevRmhAjWA4VSMLwpe9q_hBTfjeRe9GpzKEQUTpts/s1600/%25D7%2594%25D7%2595%25D7%25A6%25D7%2590%25D7%2595%25D7%25AA+%25D7%259E%25D7%2595%25D7%259B%25D7%25A8%25D7%2595%25D7%25AA+%25D7%2590%25D7%25A0%25D7%2592%25D7%259C%25D7%2599%25D7%25AA.jpg.jpeg" height="200" width="193" /></a></td></tr>
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<tr><td class="tr-caption" style="text-align: center;">רוסית</td></tr>
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<div class="blogger-post-footer">ירון נוביק יועץ מס מייצג
YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comtag:blogger.com,1999:blog-6432128816416953671.post-66209089547475377182013-10-30T12:59:00.000+02:002014-07-23T11:45:41.375+03:00טופס 101<div dir="rtl" style="text-align: right;" trbidi="on">
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<u><b><span style="background-color: #b4a7d6; font-size: large;">איך ממלאים טופס 101 ?</span></b></u><br />
<span style="background-color: #b4a7d6;"><br />
<span style="font-size: large;"><b>את מרבית הפרטים בדו"ח אתם יודעים למלא לבד, כמובן שלא שכחתם לסמן</b></span></span><br />
<span style="font-size: large;"><b style="background-color: #b4a7d6;">בצד השני של הטופס X ב "תושב" וחתמתם בפינה השמאלית התחתונה של</b></span><br />
<span style="font-size: large;"><b style="background-color: #b4a7d6;">הדף השני.</b></span><br />
<span style="background-color: #b4a7d6;"><span style="font-size: large;"><b><br /></b></span>
<span style="font-size: large;"><b>אם הפניתי אתכם לכאן סימן שיש לכם יותר מהכנסה אחת ואתם כנראה לא</b></span></span><br />
<span style="font-size: large;"><b style="background-color: #b4a7d6;">מגיעים לחבות מס או לחילופין ממתינים לתאום מס ולא רוצים ש"ישדדו" </b></span><br />
<span style="font-size: large;"><b style="background-color: #b4a7d6;">אותכם בינתיים.</b></span><br />
<span style="background-color: #b4a7d6;"><span style="font-size: large;"><b><br /></b></span>
<span style="font-size: large;"><b>הסעיפים הרלוונטיים לענייננו הם סעיפים ד + ה , המופיעים בצד השמאלי של </b></span></span><br />
<span style="font-size: large;"><b style="background-color: #b4a7d6;">העמוד הראשון.</b></span><br />
<span style="background-color: #b4a7d6;"><span style="font-size: large;"><b><br /></b></span>
<span style="font-size: large;"><b>אם תסמנו את האיקסים לפי ההוראות אתם כמעט מחוסנים מטעויות.</b></span></span><br />
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<span style="background-color: #b4a7d6;"><br />
<b><span style="font-size: large;">לחילופין: אפשר לסמן X ב: "משכורת חודש" ו "אין לי הכנסות אחרות",</span></b></span><br />
<b><span style="background-color: #b4a7d6; font-size: large;">לגבי מי שממילא מגיש דו"ח שנתי לשלטונות מס הכנסה מדובר </span></b><br />
<span style="background-color: #b4a7d6;"><b><span style="font-size: large;">ב"שקר לבן" </span></b><b><span style="font-size: large;">שאינו מזיק.</span></b></span><br />
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<span style="background-color: #b4a7d6;"><b><span style="font-size: large;"><a href="http://taxes.gov.il/TaxesFormsList/itc101_13.pdf">להדפסת טופס 101</a></span></b>
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<div class="blogger-post-footer">ירון נוביק יועץ מס מייצג
YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comtag:blogger.com,1999:blog-6432128816416953671.post-88367994884704397752013-10-28T14:15:00.000+02:002013-11-01T10:11:17.415+02:00דמי מחלה לעובד שכיר<div dir="rtl" style="text-align: right;" trbidi="on">
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<a name='more'></a><b><span lang="HE" style="color: green; font-family: David; font-size: x-large;"><u><i>מחלה:</i></u></span></b><span lang="HE" style="color: green; font-family: David;"><span style="font-size: x-large;"><b><u><i> </i></u></b></span><span style="font-size: 15pt;"> </span></span><br />
<span lang="HE" style="color: green; font-family: David;"><span style="font-size: 15pt;"> </span></span><span dir="ltr"></span><b><span dir="ltr" style="color: green; font-family: Arial; font-size: 15pt; mso-bidi-font-family: David;"><span dir="ltr"></span><o:p></o:p></span></b></div>
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<span dir="rtl"></span><b><span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;"><span dir="rtl"></span>"</span></b><span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">מחלה" מוגדרת בחוק כאי כושר זמני או קבוע של העובד לבצע את עבודתו, הנובע, על פי ממצאים רפואיים, ממצב בריאותי לקוי.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">הזכאות לדמי מחלה נובעת מחוק דמי מחלה. כדי שתקום הזכות לתשלום דמי מחלה צריך שיתקיימו שני תנאים מצטברים: אחד - אי יכולת לעבוד והשני - הסיבה לאי היכולת. <o:p></o:p></span></div>
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<span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">החוק קובע מהו המועד בו נוצרת הזכות לדמי מחלה, את תקופת הזכאות לתשלומה, מהו שיעור דמי המחלה וכד'. עובדים הזכאים לדמי מחלה על פי הסכם קיבוצי או צו הרחבה החל עליהם, אינם נכללים בהוראות החוק ואין החוק בא לגרוע מזכויותיהם על פי אותם הסכמים.</span><span dir="ltr"></span><b><span dir="ltr" style="font-family: Arial; font-size: 15pt; mso-bidi-font-family: David;"><span dir="ltr"></span> </span></b><span dir="rtl"></span><span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;"><span dir="rtl"></span><o:p></o:p></span></div>
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<span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">עובד זכאי לצבור 1.5 ימי מחלה בכל חודש עבודה מלא. ניתן לצבור עד 90 ימי מחלה. דהיינו, אם העובד הגיע ל-90 ימי מחלה צבורים לא יצבור 1.5 מחלה בחודש שלאחר מכן, אך ברגע שיהא חולה וימי מחלתו ינוכו מימי מחלתו הצבורים, ימשיך לצבור שוב ימי מחלה עד שיגיע לצבירה של 90 ימים.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">עובד זכאי לנצל על חשבון ימי המחלה השנתיים שלו כדלקמן: 6 ימי מחלה בגין מחלת הורה או הורה של בן זוג, 6 ימי מחלה בגין מחלת בן זוג, 8 ימי מחלה בגין מחלת ילד (16 ימי מחלת ילד לעובד חד הורי או היעדרות ארוכה יותר בגין מחלה ממארת של ילד והיעדרות נוספת בגין ילד עם מוגבלות) וכן 7 ימי מחלה בגין הריון ולידת בת זוגו אשר מנוכים מימי מחלתו הרגילים ומשולמים כימי מחלה רגילים.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">ביום הראשון למחלה אין תשלום. ביום השני והשלישי למחלה, דמי המחלה הם בסך 50% מהשכר. ביום הרביעי למחלה ואילך, דמי המחלה הם בשיעור השכר המלא - 100% מהשכר.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">עובד זכאי לתשלום דמי מחלה ממעבידו רק בגין ימי המחלה הצבורים שלו. כשהעובד ניצל את כל ימי מחלתו הצבורים , אין מעבידו חייב לו תשלום כלשהו. <o:p></o:p></span></div>
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<span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">תשלום דמי המחלה לעובד במשכורת (עובד חודשי) הנו תשלום קלנדרי, דהיינו כולל את ימי סוף השבוע, התשלום לעובד בשכר (עובד שעתי/יומי) הוא רק בהתאם לימי עבודתו אך על פי ערך יום המחלה באישור הרפואי.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: David; font-size: 15pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">על פי חוק, אין תשלום של פדיון ימי מחלה בסיום יחסי עובד מעביד.</span><span dir="ltr"></span><span dir="ltr"><span dir="ltr"></span></span><br />
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<div class="blogger-post-footer">ירון נוביק יועץ מס מייצג
YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comtag:blogger.com,1999:blog-6432128816416953671.post-47736193993865497392013-10-27T14:03:00.000+02:002017-01-03T13:00:28.481+02:00מבוא לדיני עבודה<div dir="rtl" style="text-align: right;" trbidi="on">
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<i><u style="text-underline: double;"><span lang="HE" style="font-family: "guttman miryam"; font-size: 20pt;"><strong>תקציר דיני עבודה / ירון נוביק יועץ מס<o:p></o:p></strong></span></u></i></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">החוק מאוד פשוט: <b>כל
עובד זכאי לחופשה שנתית !</b> <u>ללא יוצא מהכלל</u>.<o:p></o:p></span></div>
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חופשה במגזר הפרטי:<o:p></o:p></span></div>
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<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">שישה</span><span dir="LTR"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">1<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">12<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">14<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">2<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">12<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">14<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">3<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">12<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">14<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">4<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">12<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">14<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">5<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">12<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">14<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">6<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">14<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">16<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 8;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">7<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">15<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">18<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 9;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">8<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">16<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">19<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 10;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">9<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">17<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">20<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 11;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">10<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">18<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">21<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 12;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">11<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">19<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">22<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 13;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">12<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">20<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">23<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 14;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">13<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">20<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.0pt;" valign="top" width="94">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">24<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.0pt; mso-yfti-irow: 15; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.0pt;" valign="top" width="104">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">14<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 14.0pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="114">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span dir="LTR">20<o:p></o:p></span></div>
</td>
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<span dir="LTR">24<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">אפשר לצבור ימי חופשה
רק שנתיים רטרואקטיבית כי החוק קובע במפורש :<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">6. (א) החופשה
תינתן בחודש האחרון של שנת העבודה שבעדה היא ניתנת, או במשך שנת העבודה שלאחריה.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">7. (א) אין
החופשה ניתנת לצבירה; ואולם רשאי העובד בהסכמת המעסיק, לקחת רק שבעה ימי חופשה לפחות
ולצרף את היתרה לחופשה שתינתן בשתי שנות העבודה הבאות.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מעסיק
אינו רשאי להוציא עובד לחופשה על חשבונו ללא הסכמתו כשלא נותרו לו יתרות של ימי חופשה
צבורה.<o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>"</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">פדיון חופשה" -הסכום המשתלם לעובד
עם</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" lang="HE" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span dir="RTL"></span><span dir="RTL"></span> ניתוק יחסי העבודה בגין ימי חופשה שלא נוצלו
על-ידו עד יום סיום עבודתו.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">הבראה<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובד
בניסיון ולא יותר משנה אחת לעבודה במפעל זכאי ל 5 ימי הבראה.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מהשנה
השניה ועד השנה השלישית לעבודה במפעל זכאי ל 6 ימי הבראה</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מהשנה
הרביעית ועד השנה העשירית לעבודה במפעל זכאי ל 7 ימי הבראה.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מהשנה
האחת עשרה ועד השנה החמש עשרה לעבודה במפעל זכאי ל 8 ימי הבראה</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מהשנה
השש עשרה ועד השנה התשע עשרה לעבודה במפעל זכאי ל 9 ימי הבראה</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מהשנה
העשרים ואילך לעבודה במפעל זכאי ל 10 ימי הבראה</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">הזכאות הינה בהתאם
להיקף המשרה, וכיום התשלום ליום הבראה במגזר הפרטי עומד על 378 שקלים ליום.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובד
יהיה זכאי לדמי הבראה, רק לאחר שהשלים את שנת עבודתו הראשונה במקום עבודתו.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">מועד התשלום<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק
הגנת השכר, תשי"ח-1958 קובע במפורש כי מעסיק שלא שילם לעובדו שכר וחלף היום
הקובע ( היום התשיעי שלאחר המועד לתשלום שכר העבודה ) הפך אותו שכר לשכר מולן.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><br /></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><br /></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">מחלה<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובד
שנעדר מעבודתו עקב מחלה יהיה זכאי לקבל ממעסיקו, בכפיפות לתקופת הזכאות המקסימלית החל מהיום הרביעי להעדרו לתשלום בעד תקופת מחלתו ( דמי מחלה ) בעד הימים השני והשלישי
להעדרו כאמור זכאי העובד למחצית דמי מחלה.
בעד היום הראשון למחלתו, העובד אינו זכאי לדמי מחלה. <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">תקופת
הזכאות לדמי מחלה לא תעלה על תקופה מצטברת של יום וחצי לכל חודש עבודה מלא שהעובד
עבד אצל אותו מעסיק או באותו מקום עבודה ולא יותר מ-90 יום, בניכוי התקופה שבעדה קיבל
העובד דמי מחלה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">סעיף
11 לחוק דמי מחלה קובע, כי עובד הזכאי לתשלום על פי כל חיקוק בעד תקופת אי-כושר
לעבודה מטעמי בריאות, לא יהיה זכאי לדמי מחלה על פי חוק דמי מחלה, לגבי התקופה
שבעדה הוא זכאי לתשלום כאמור</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>...</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">שעות מנוחה
שבועית<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">לפחות
שלושים ושש שעות רצופות לשבוע הן המנוחה השבועית של העובד. המנוחה השבועית תכלול - לגבי יהודי - את יום השבת,
לגבי מי שאינו יהודי - את יום השבת או את היום הראשון או את היום השישי בשבוע, הכל
לפי המקובל עליו כיום המנוחה השבועית שלו.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">שכר מינימום<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">החל
מיום 1/7/16 שכר המינימום עומד על 4,650 ₪ לחודש, 25.94 ₪ לשעה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">החל
מיום 1/1/17 שכר המינימום עומד על 5,000 ₪ לחודש, 26.88 ₪ לשעה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">שכר
המינימום לנוער נגזר משכר המינימום כדלקמן:<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חניך 60% <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עד
גיל 16 70%<o:p></o:p></span></div>
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גיל 17 75%<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עד
גיל 18 83%<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">עבודת לילה<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בהתאם
לחוק שעות עבודה ומנוחה, עבודת לילה היא כל עבודה, שלפחות שעתיים ממנה הן בין 10 בלילה
ל-6 בבוקר. אין תעריף אחר לעבודה בלילה אלא שיום העבודה הוא קצר יותר.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">יום
עבודה מלא בעבודת לילה, הוא בן 7 שעות בלבד וכל שעת עבודה מעבר לכך, היא שעה נוספת.<o:p></o:p></span></div>
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"עבודת לילה" המוגדר בחוק אינו זהה למונח "משמרת לילה" המופיע
בהסכמים קיבוציים שונים, ואין ללמוד ממנו על חובת התשלום בשיעור זה או אחר עבור עבודה
באותן שעות.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">שעות נוספות<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">החוק
קובע כי אין להעסיק עובד יותר משתיים עשרה
שעות ביום עבודה אחד. חישוב של שעות נוספות הוא חישוב יומי ולא חישוב מצטבר,
מי שעובד 6 ימים בשבוע זכאי לקבל תשלום בגין שעות נוספות החל מהשעה השמינית. מי שעובד
5 ימים בשבוע זכאי לקבל תשלום בגין שעות נוספות החל מהשעה התשיעית. עבור השעתיים הנוספות
הראשונות זכאי העובד לקבל תשלום של 125% , בשעות שלאחר מכן זכאי העובד לקבל 150%. שעות
שבת הן מכניסת השבת ועד צאתה, כאשר החל מדקת העבודה הראשונה ובמהלך כל השבת זכאי העובד
ל- 150%. השעתיים הנוספות הראשונות בשבת שוות 175% והשאר שוות 200%.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">אחור לעבודה<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">על העובדים
לעשות מאמץ סביר חרף שיבושי התנועה והתחבורה, להגיע למקום העבודה – בין אם ללא איחור
או באיחור קטן ככל שאפשר. עובד שנעדר ממקום עבודתו בשל ביטול פעילות הרכבת או עומסי
התנועה והתחבורה הציבורית אינו זכאי לשכר עבור הזמן בו נעדר מהעבודה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">איחור
נחשב כעבירה משמעתית, אולם במקרה הנדון קיימת הצדקה סבירה לאיחור ולכן האיחור לא ייחשב
כעבירת משמעת. עם זאת, כאמור לעיל, זמן ההיעדרות מהעבודה בגין האיחור ינוכה משכר העובד
או מימי החופשה שעומדים לרשותו.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">השלמת
שעות ההיעדרות עקב איחור יכולה להיעשות מרצונו של העובד וככל שהמעסיק מבקש זאת או מסכים
לבקשת העובד המאחר.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">אין
למעסיק אפשרות להודיע לעובדים שלא יגיעו לעבודה ביום בו צפויים שיבושי תנועה, מעסיק
שיעשה זאת יידרש לשלם לעובדים את שכר עבודת יום זה.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">שעות חג<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">התשלום
לעובד חודשי מתבצע אוטומטית וללא התניה. לעובד שעתי/יומי שעבד לפחות שלושה חודשים משלמים
על החגים: ראש השנה (2), יום כיפור, סוכות (2) פסח (2), יום העצמאות, שבועות.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">משלמים
רק על יום החג עצמו. אם העובד היה אמור לעבוד באותו יום. אין בחוק כל הוראה המתייחסת
לשעות עבודה ב"חול המועד" או לתשלום בגינן. מבחינת חוקי העבודה - ימי העבודה
בחול המועד הנם ימי עבודה רגילים לכל דבר וענין. כל זאת - אם אין הסכם קיבוצי, הסכם
אישי או נוהג במקום העבודה, הקובעים אחרת.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">הודעה מוקדמת<o:p></o:p></span></u></b></div>
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המתפטר או מעביד המפטר עובד חייב לתת הודעה מוקדמת בתקופה הקבועה בחוק הודעה מוקדמת.
מעל שנת עבודה ההודעה צריכה להינתן 30 יום לפני המועד ופחות משנה – ישנו מפתח על-פי
ימי העבודה שנעבדו. במקרה שלא הייתה הודעה מוקדמת, קיים מנגנון של "תמורת הודעה
מוקדמת" – תשלום השווה לחודש אחד. מקום בו</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" lang="HE" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">ניתקים לאלתר יחסי העבודה, המעסיק משלם
סכום של "תמורת ההודעה המוקדמת", שלא ניתן לעובד. תמורה זו אינה שכר
עבודה, כי העובד לא עובד בתקופה זו.<o:p></o:p></span></div>
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זכאי מי שפוטר ( בנסיבות רגילות ) או התפטר (בנסיבות מיוחדות ).<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חישוב
הפיצויים מתבצע לפי ותק בשנים </span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;">X</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">שכר אחרון. מסכום הזכאות מקזזים
את סכום הפיצויים שהופקד בביטוח מנהלים/קרן פנסיה. ואם השכר נייד, מחשבים ממוצע 12
חודשים.<o:p></o:p></span></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובד
בעל ותק של פחות מ 11 חודש – לא זכאי לפיצויי פיטורים.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">כל עובד
שישלים 6 חודשי עבודה זכאי לביצוע הפרשות.
עובד שהתחיל לעבוד במקום עבודה והינו בעל הסדר לביטוח פנסיוני יהיה זכאי להיות מבוטח
מהיום הראשון לעבודה. ביצוע ההפרשות יחל לגביו לאחר 3 חודשי עבודה רטרואקטיבית למועד
תחילת עבודתו, או בתום שנת המס, המוקדם מביניהם.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">שיעור ההפרשות
לפנסיה.</span></u></b><span dir="LTR"></span><span dir="LTR"></span><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="LTR"></span><span dir="LTR"></span> </span></u></b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">מיום</span></u></b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">מעביד</span></u></b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">פיצויים</span></u></b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></div>
</td>
<td style="background: #252525; padding: 6.0pt 6.0pt 6.0pt 6.0pt;">
<div class="MsoNormal" dir="RTL">
<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">סה"כ</span></u></b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2017</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6.5%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">18.5%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.7.2016</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6.25%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">5.75%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">18%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2015</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">5.5%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">17.5%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2014</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">5.5%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">6%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">17.5%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2013</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">5%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">5%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">5%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">15%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2012</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">4.16%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">4.16%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">4.18%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">12.5%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2011</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">3.33%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">3.33%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">3.34%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">10%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2010</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">2.5%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">2.5%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">2.5%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">7.5%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2009</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">1.66%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">1.66%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">1.68%<o:p></o:p></span></u></div>
</td>
<td style="background: #DBEBFA; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">5%<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;">
<div class="MsoNormal" dir="RTL">
<span dir="RTL"></span><span dir="RTL"></span><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><span dir="RTL"></span><span dir="RTL"></span>1.1.2008</span></u></b><b><u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">0.833%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">0.833%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">0.834%<o:p></o:p></span></u></div>
</td>
<td style="background: #F0F5FB; padding: 7.5pt 7.5pt 7.5pt 7.5pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<u><span dir="LTR" style="color: #943634; font-size: 18.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">2.5%<o:p></o:p></span></u></div>
</td>
</tr>
</tbody></table>
</div>
</td>
</tr>
<tr>
<td style="padding: 7.5pt 11.25pt .75pt .75pt;" valign="top">
<div class="MsoNormal" dir="RTL">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" dir="RTL">
<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">קרן פנסיה</span></u></b><b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;"><o:p></o:p></span></u></b></div>
<div class="MsoNormal" dir="RTL">
<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קרן
פנסיה היא תוכנית לביטוח פנסיוני המבטיחה לעובד המבוטח בה תשלום חודשי לכל ימי חייו
עם פרישתו מעבודה בהגיעו לגיל פרישה (פנסיית יסוד) וכן במקרה של נכות, ופנסיה לשאירים
במקרה של מות העובד (פנסיה מקיפה). החברות בקרן פנסיה מבוססת על תשלומים חודשיים של
העובד ומעבידו (או של העובד לבדו כאשר מדובר בעצמאי). קרן פנסיה היא סוג של קופת גמל.
מבחינה משפטית, קרן פנסיה היא מאגר נכסים המוחזק בנאמנות על ידי חברה מנהלת לטובת עמיתים
.<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL">
<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בהגיע
החוסך לגיל הפרישה תיקבע לו פנסיה חודשית, שתחושב בהתאם לחיסכון שצבר ובהתאם למסלול
הפרישה שבחר. הפנסיה תשולם לחוסך לכל חייו. <o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL">
<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">יש לשים
לב כי את תשלום הפנסיה ניתן לקבל כבר בגיל 60, אולם ככל שהפנסיה מתקבלת בגיל צעיר יותר,
היא נמוכה יותר.<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL">
<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">גובה
הפנסיה נקבע בהתאם לסכום הכסף שנצבר בחיסכון לאורך כל השנים עד גיל הפרישה וחלוקתו
במקדם ההמרה. סכום הכסף שיצליח החוסך לחסוך תלוי במספר גורמים, כגון: משך החיסכון
(מספר השנים שבהן התמיד בחיסכון הפנסיוני שלו), רציפות החיסכון, גובה התשלומים ששולמו
לחשבון החיסכון הפנסיוני שלו במהלך שנות העבודה, שיעור התשואה (הרווחים שהכסף שלו צבר
בתקופת החיסכון) וגובה דמי הניהול ששילם החוסך לחברה המנהלת את החיסכון הפנסיוני.<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL">
<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">החברה
המנהלת של קרן הפנסיה רשאית לגבות דמי ניהול בעבור השירות שהיא מספקת. דמי הניהול מוגבלים
בתקרה של עד 6% מההפקדות השוטפות לקרן ועד 0.5% מהחיסכון המצטבר.<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL">
<br /></div>
<div class="MsoNormal" dir="RTL">
<!--[if supportFields]><span lang=HE
style='font-family:"Arial","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi'><span
style='mso-element:field-begin'></span><span style='mso-spacerun:yes'> </span></span><span
dir=LTR>LINK</span><span dir=RTL></span><span dir=RTL></span><span
style='font-family:"Arial","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi'><span
dir=RTL></span><span dir=RTL></span> </span><span dir=LTR>Excel.Sheet.12</span><span
dir=RTL></span><span dir=RTL></span><span lang=HE style='font-family:"Arial","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:
minor-bidi'><span dir=RTL></span><span dir=RTL></span> חוברת1 גיליון1!</span><span
dir=LTR>R2C2:R6C4</span><span dir=RTL></span><span dir=RTL></span><span
style='font-family:"Arial","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi'><span
dir=RTL></span><span dir=RTL></span> </span><span dir=LTR></span><span dir=LTR></span><span
dir=LTR><span dir=LTR></span><span dir=LTR></span>\a \f 4 \h</span><span
dir=RTL></span><span dir=RTL></span><span style='font-family:"Arial","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:
minor-bidi'><span dir=RTL></span><span dir=RTL></span> <span lang=HE><span
style='mso-spacerun:yes'> </span>\* </span></span><span dir=LTR>MERGEFORMAT</span><span
dir=RTL></span><span dir=RTL></span><span style='font-family:"Arial","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:
minor-bidi'><span dir=RTL></span><span dir=RTL></span> <span lang=HE><span
style='mso-element:field-separator'></span></span></span><![endif]--><span dir="LTR"><o:p></o:p></span></div>
<div align="right">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" dir="rtl" style="border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-dir: bidi; mso-yfti-tbllook: 1184; width: 546px;">
<tbody>
<tr style="height: 25.85pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="3" nowrap="" style="height: 25.85pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 273.15pt;" valign="bottom" width="546">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><u><span lang="HE" style="font-family: Arial, sans-serif; font-size: 18pt;">דמי
ניהול קרנות פנסיה</span></u></b><b><u><span dir="LTR" style="font-family: Arial, sans-serif; font-size: 18pt;"><o:p></o:p></span></u></b></div>
</td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 1;">
<td nowrap="" style="height: 15.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.0pt;" valign="bottom" width="336"></td>
<td nowrap="" style="height: 15.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.95pt;" valign="bottom" width="110"></td>
<td nowrap="" style="height: 15.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.2pt;" valign="bottom" width="100"></td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 2;">
<td nowrap="" style="border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.0pt;" valign="bottom" width="336">
<div class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: 0.0001pt; unicode-bidi: embed;">
<br /></div>
</td>
<td nowrap="" style="border-right: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.95pt;" valign="bottom" width="110">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: Arial, sans-serif;">מההפקדה</span><span dir="LTR" style="font-family: Arial, sans-serif;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-right: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.2pt;" valign="bottom" width="100">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: Arial, sans-serif;">מהצבירה</span><span dir="LTR" style="font-family: Arial, sans-serif;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.0pt;" valign="bottom" width="336">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: Arial, sans-serif;">לפי חוק <o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.95pt;" valign="bottom" width="110">
<div align="right" class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; unicode-bidi: embed;">
<span dir="LTR"></span><span dir="LTR"></span><span style="font-family: Arial, sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>6.00%<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.2pt;" valign="bottom" width="100">
<div align="right" class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; unicode-bidi: embed;">
<span style="font-family: Arial, sans-serif;">0.50%<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.0pt;" valign="bottom" width="336">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: Arial, sans-serif;">נהוג במרבית החברות<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.95pt;" valign="bottom" width="110">
<div align="right" class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; unicode-bidi: embed;">
<span dir="LTR"></span><span dir="LTR"></span><span style="font-family: Arial, sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>3.00%<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.2pt;" valign="bottom" width="100">
<div align="right" class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; unicode-bidi: embed;">
<span style="font-family: Arial, sans-serif;">0.25%<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.0pt;" valign="bottom" width="336">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: Arial, sans-serif;">ד"ש</span><span lang="HE" style="font-family: Arial, sans-serif; font-size: 14pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.95pt;" valign="bottom" width="110">
<div align="right" class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; unicode-bidi: embed;">
<span dir="LTR"></span><span dir="LTR"></span><span style="font-family: Arial, sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>1.31%<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.2pt;" valign="bottom" width="100">
<div align="right" class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; unicode-bidi: embed;">
<span style="font-family: Arial, sans-serif;">0.01%<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.0pt;" valign="bottom" width="336">
<div class="MsoNormal" dir="RTL" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: Arial, sans-serif;">הלמן אלדובי</span><span dir="LTR" style="font-family: Arial, sans-serif;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.95pt;" valign="bottom" width="110">
<div align="right" class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; unicode-bidi: embed;">
<span style="font-family: Arial, sans-serif;">1.49%<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.2pt;" valign="bottom" width="100">
<div align="right" class="MsoNormal" dir="LTR" style="direction: ltr; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; unicode-bidi: embed;">
<span style="font-family: Arial, sans-serif;">0.001%<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" dir="RTL">
<br /></div>
<div class="MsoNormal" dir="RTL">
<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">קרן השתלמות<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קרן
השתלמות היא תוכנית חיסכון לשש שנים, שבה העובד והמעסיק מפקידים כספים מדי חודש, בהתאם
לגובה שכרו של העובד. הפרשת המעסיק לקרן השתלמות, בגבולות התקרה שנקבעה לעניין זה,
פטורה ממס, אף שהיא מגיעה בסופו של דבר לכיסו של העובד. חשוב להדגיש כי אין חובה לפדות
את סכום הכסף שנצבר בקרן ההשתלמות לאחר 6 שנים, אלא ניתן להשאירו ולהמשיך להפקיד לחשבון
הקרן וליהנות מהתשואה שהוא מניב לכספכם בקרן. ניתנת בחירה בין מגוון רחב של קרנות השתלמות
במספר מסלולי השקעה בהתאם לאופי ולצרכים של החוסך.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">נוהג במקום
עבודה<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בשפה
העברית מוגדר המונח נוהג כדרך התנהגות המקובלת בקרב הבריות</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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26 לחוק החוזים קובע: <b>"פרטים שלא נקבעו בחוזה או על פיו יהיו לפי הנוהג
הקיים בין הצדדים, ובאין נוהג כזה - לפי הנוהג המקובל בחוזים מאותו סוג, ויראו גם
פרטים אלה כמוסכמים."</b> פסיקתו של</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="LTR"><a href="https://www.hilan.co.il/%D7%9E%D7%A8%D7%9B%D7%96-%D7%99%D7%93%D7%A2/%D7%91%D7%A1%D7%99%D7%A1-%D7%99%D7%93%D7%A2/%D7%9E%D7%99%D7%9C%D7%95%D7%9F-%D7%9C%D7%AA%D7%A0%D7%90%D7%99-%D7%A2%D7%91%D7%95%D7%93%D7%94/%D7%91/%D7%91%D7%99%D7%AA-%D7%94%D7%93%D7%99%D7%9F-%D7%9C%D7%A2%D7%91%D7%95%D7%93%D7%94/" title="בית הדין לעבודה"><span dir="RTL" lang="HE" style="color: windowtext; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; text-decoration: none; text-underline: none;">בית הדין
לעבודה</span></a></span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מתייחסת לנוהג כאל</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="LTR"><a href="https://www.hilan.co.il/%D7%9E%D7%A8%D7%9B%D7%96-%D7%99%D7%93%D7%A2/%D7%91%D7%A1%D7%99%D7%A1-%D7%99%D7%93%D7%A2/%D7%9E%D7%99%D7%9C%D7%95%D7%9F-%D7%9C%D7%AA%D7%A0%D7%90%D7%99-%D7%A2%D7%91%D7%95%D7%93%D7%94/%D7%AA/%D7%AA%D7%A0%D7%90%D7%99-%D7%9E%D7%9B%D7%9C%D7%9C%D7%90/" title="תנאי מכללא"><span dir="RTL" lang="HE" style="color: windowtext; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; text-decoration: none; text-underline: none;">תנאי </span></a></span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בין
הצדדים ל</span><a href="https://www.hilan.co.il/%D7%9E%D7%A8%D7%9B%D7%96-%D7%99%D7%93%D7%A2/%D7%91%D7%A1%D7%99%D7%A1-%D7%99%D7%93%D7%A2/%D7%9E%D7%99%D7%9C%D7%95%D7%9F-%D7%9C%D7%AA%D7%A0%D7%90%D7%99-%D7%A2%D7%91%D7%95%D7%93%D7%94/%D7%97/%D7%97%D7%95%D7%96%D7%94-%D7%A2%D7%91%D7%95%D7%93%D7%94-%D7%90%D7%99%D7%A9%D7%99/" title="חוזה עבודה אישי"><span lang="HE" style="color: windowtext; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; text-decoration: none; text-underline: none;">חוזה העבודה האישי</span></a><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>, </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">ובהתאם
לכך הנוהג, לאחר שנמשך בפועל במשך תקופה ארוכה, מחייב את הצדדים לחוזה, גם אם הוא
עומד בסתירה להוראות של</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="LTR"><a href="https://www.hilan.co.il/%D7%9E%D7%A8%D7%9B%D7%96-%D7%99%D7%93%D7%A2/%D7%91%D7%A1%D7%99%D7%A1-%D7%99%D7%93%D7%A2/%D7%9E%D7%99%D7%9C%D7%95%D7%9F-%D7%9C%D7%AA%D7%A0%D7%90%D7%99-%D7%A2%D7%91%D7%95%D7%93%D7%94/%D7%94/%D7%94%D7%A1%D7%93%D7%A8-%D7%A7%D7%99%D7%91%D7%95%D7%A6%D7%99/" title="הסדר קיבוצי"><span dir="RTL" lang="HE" style="color: windowtext; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; text-decoration: none; text-underline: none;">הסדר קיבוצי</span></a></span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">או</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="LTR"><a href="https://www.hilan.co.il/%D7%9E%D7%A8%D7%9B%D7%96-%D7%99%D7%93%D7%A2/%D7%91%D7%A1%D7%99%D7%A1-%D7%99%D7%93%D7%A2/%D7%9E%D7%99%D7%9C%D7%95%D7%9F-%D7%9C%D7%AA%D7%A0%D7%90%D7%99-%D7%A2%D7%91%D7%95%D7%93%D7%94/%D7%97/%D7%97%D7%95%D7%96%D7%94-%D7%A2%D7%91%D7%95%D7%93%D7%94-%D7%90%D7%99%D7%A9%D7%99/" title="חוזה עבודה אישי"><span dir="RTL" lang="HE" style="color: windowtext; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; text-decoration: none; text-underline: none;">חוזה
העבודה האישי</span></a></span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">החל על העובד</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span dir="RTL"></span><span dir="RTL"></span>.<o:p></o:p></span></div>
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ההוכחה לקיומו של נוהג מסוים מוטלת על הצד התובע להכיר בנוהג.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">תאונות עבודה<o:p></o:p></span></u></b></div>
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<b><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מהי
תאונת עבודה?<o:p></o:p></span></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">תוך
כדי ועקב עבודתו של העובד במקום העבודה. בזמן צאתו של העובד מביתו בדרכו לעבודה או
ממנה. פגיעה עקב חומרים כימיים ואחרים במקום העבודה אשר גרמו נזק לבריאותו של העובד,
כגון מחלת ריאות או פגיעה במערכת השמע. הפגיעה התרחשה במהלך השנים כל עוד העובד עסק
באותו העיסוק. תאונת דרכים בזמן עבודתו, במהלך נסיעתו של העובד בין אם היה אמור להגיע
למקום עבודתו או חזר ממנה ובין אם על ידי על ידי כך שנשלח על ידי מעבידו לבצע עבודה
במסגרת אחריותו או עיסוקו. בעת הגשת תביעה בגין פגיעה בעבודה, יש להקפיד על מילוי טופס
תביעה מאחר וכל פרט הוא בעל משמעות. יש לצרף אישורים רפואיים ואחרים אשר נבדקו ואושרו
על ידי רופא מקצועי המתאים למהות התביעה. לדוגמא, חו"ד רפואית מאורתופד מומחה,
בגין תביעה שבה הנזק הוא גרמי ואורתופדי.<o:p></o:p></span></div>
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הפגיעה ישולמו בעד פרק הזמן שבו לא עבד הנפגע ולכל היותר עבור 13 שבועות, שהם 91
הימים כולל שבתות וחגים, החל ממחרת יום הפגיעה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">דמי
הפגיעה הנם בגובה 75% מהשכר החודשי עפ"י ממוצע השכר ב-3 חודשים שקדמו לחודש
הפגיעה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">דמי
הפגיעה הם גמלה מחליפת שכר עבודה, לכן חייבת במס הכנסה וביטוח לאומי.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">תביעה
לדמי פגיעה ניתן להגיש עד שנה מיום הפגיעה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עבור
יום הפגיעה ישלם המעסיק את שכרו של העובד כיום מלא, ללא קשר לשעת הפגיעה וזמן
הפסקת העבודה עקב הפגיעה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עבור
היומיים שלאחר יום הפגיעה ישלם הביטוח הלאומי דמי פגיעה רק לעובד שלא היה מסוגל
לעבוד במשך 12 ימים. לפחות מלבד יום הפגיעה כולל שבתות וחגים. המשמעות היא שאם
ההיעדרות עקב פגיעה בעבודה הייתה עד 12ימים. העובד לא מקבל תשלום עבור הימים השני
והשלישי – לא מהמעסיק ולא מהביטוח הלאומי.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">למבוטח
שכיר הביטוח הלאומי ישלם את דמי הפגיעה במלואם כמפורט לעיל ויגבה מהמעסיק את
התשלום ששילם. לעובד עבור 12 הימים הראשונים.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מעסיק
שאושר כ"מעביד מורשה" ישלם לעובד ישירות את דמי הפגיעה על פי האמור לעיל
ויקבל החזר מביטוח לאומי. את חלקו של הביטוח הלאומי בתשלום.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובד
ששהה בתקופת אי כושר חלקית ושעות עבודתו צומצמו בהוראת רופא זכאי לדמי פגיעה
מופחתים בהתאם למספר השעות בהן נעדר מעבודתו.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובד
שעבד בתקופת אי כושר שנגרם מתאונת עבודה - עובד שנקבע לו אי כושר ועבד בתקופת אי
כושר אינו זכאי לדמי פגיעה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובד
שזכאי בעד פרק זמן אחד גם לדמי פגיעה בעבודה וגם לתגמולי מילואים יבחר באחת משתי
הגמלאות.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בעד
פרק הזמן שהעובד זכאי לדמי פגיעה בעבודה הוא לא יהיה זכאי לדמי אבטלה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">דמי
פגיעה המשולמים לעובד נחשבים כהכנסה בעת בחינת הזכאות להבטחת הכנסה.<o:p></o:p></span></div>
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<br /></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">תהליך הגשת
תביעה להכרה כתאונת עבודה<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">אחרי
שמקבלים טיפול רפואי ראשוני פונים לרופא המשפחה עם מסמכי בית החולים ומצרפים טופס
בל 250 ( שכירים ) או בל 283 ( עצמאים ) והוא נותן לכם מסמך שנקרא "תעודה
רפואית ראשונה לנפגע עבודה" .<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">ממלאים
ומגישים תביעה לדמי פגיעה ( בל 211 ) ומצרפים לה העתק של כל המסמכים המפורטים
לעיל.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מומלץ
לשמור העתק מכל מסמך שנמסר לרשויות.<o:p></o:p></span></div>
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<br /></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">חוק הודעה
לעובד<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק
הודעה לעובד על תנאי עבודה מטיל חובה על מעביד
למסור לעובדו תוך 30 יום לכל המאוחר, ממועד
תחילת עבודתו, הודעה בכתב, בה יפורטו תנאי עבודתו של העובד. החוק אינו מסתפק בהטלת
חובה כללית ומפרט את העניינים שיש לכלול בהודעה כאמור, את צורת ההודעה וכן חובה להודיע על שינויים, ככל שיחולו,
בתנאי העבודה. הדרישה למסור לעובד הודעה בכתב על תנאי עבודתו אינה ענין טכני, אלא מהווה
חלק מהחובה לנהוג בתום לב ובדרך מקובלת ביחסי
העבודה. מעסיק יפצה עובד ב-15 אלף שקל אם לא
יעביר לו בכתב מסמך או חוזה המפרט את תנאי העסקתו. <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">אם המסמך
לא הוגש והעובד יתבע את המעסיק בגלל הפרת תנאי אחד או יותר של העסקתו, נטל ההוכחה שאין
ממש בתביעת העובד יהיה על המעסיק. הקנס יגדל ל-30 אלף לעובד אם המעסיק נהג כך לגבי
4 עובדים בתקופה של 30 חודשים.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">שימוע<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">כיום
אין חוק בנוגע לשימוע אבל הנוהל קובע שמעסיק מחויב לקיים לעובד שימוע טרם פיטוריו,
בשימוע יוצגו בפני העובד הנימוקים לרצון המעסיק
לפטרו, ותינתן לעובד הזדמנות להשמיע טיעונים בעד המשך העסקתו. בהצעת החוק מ 2015
נאמר כי שימוע לעובד ייערך בתום לב ובנפש חפצה, בטרם תתקבל ההחלטה בדבר סיום העסקתו.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">המטרה
של השימוע היא לשמור על כבודם של העובדים ולהימנע מצעדים שרירותיים וחסרי התחשבות.
הזכות נובעת מכללי הצדק הטבעי ומחובת תום הלב ביחסי העבודה. מעסיק אשר מפטר עובד בלי
שערך שימוע בכלל, או בלי שערך את השימוע לפי הכללים שנקבעו בדין, עשוי להידרש לפצות
את העובד בגין פיטורים שלא כדין בסכומים גבוהים.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">על
המעסיק להודיע מראש ובכתב לעובד על מועד עריכת השימוע</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>. </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">על המעסיק למסור לעובד מכתב המפרט את
הטענות הנוגעות לסיבת פיטוריו</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>. </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">על המעסיק ליתן לעובד שהות מספקת על מנת
שיתכונן ויוכל להשיב נגדן בעת עריכת השימוע</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>. </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">על המעסיק לאפשר לעובד גישה למסמכים
רלוונטיים על מנת שיוכל לבדוק את הטענות כנגדו ולבסס את הגנתו</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>. </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בעת
השימוע יש ליתן לעובד אפשרות אמיתית וכנה לטעון את טענותיו ולשכנע את מעסיקו
להמשיך ולהעסיקו</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>. </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בעת השימוע, על המעסיק להיות פתוח וקשוב לטיעוני העובד, מבלי להחליט
מראש על פיטוריו</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>. </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">הזימון לשימוע, טענות המעסיק ופרטי הליך השימוע
יועלו על הכתב והעתק מהם יימסר לעובד</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>. </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">הוחלט לפטר את העובד </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>)</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">כמובן לאחר קיום הליך שימוע תקין</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>(</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span dir="RTL"></span><span dir="RTL"></span>,
יש להכין הודעת פיטורין מפורטת ומסודרת ולמסור אותה באופן אישי לעובד, בצרוף אישור
על תקופת ההעסקה</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">זכות
הטיעון הינה מזכויות היסוד הראשוניות בשיטתנו המשפטית. זוהי זכותו הראשונית של
העובד לדעת מה הן הטענות המועלות</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" lang="HE" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span dir="RTL"></span><span dir="RTL"></span> נגדו,
או בעניינו, ובהתאם ליתן תגובתו להן</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>". </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מטרת השימוע מהווה</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" lang="HE" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span dir="RTL"></span><span dir="RTL"></span> נדבך מרכזי בהליך הפיטורים</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>:</span><span dir="LTR"> </span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;">"</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מטרתו העיקרית של השימוע לאפשר לעובד להזים את הטענות כלפיו, ולנסות
לשכנע את העומד להכריע בגורלו שלטענות אין בסיס</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>". </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">השימוע אינו הליך פורמאלי המקוים רק
כדי לצאת ידי חובה</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>: "</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">מתן זכות שימוע אינו טקס שיש לקיימו
אלא הוא צריך להיות אמיתי, ענייני, ובתום לב.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">לדברי
כב' השופט דורי ספיבק: " בטרם שיחת השימוע, על המעסיק לתת לעובד התראה על
הכוונה לפטרו, וכן פרק זמן סביר לפני קיומו על מנת שהעובד יוכל לאסוף מסמכים
המתייחסים לטענות כנגדו, לחשוב על טענותיו ולסדרן ואולי אף ליטול ייעוץ משפטי</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><span dir="LTR"></span><span dir="LTR"></span>". </span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">נסיעות לעבודה<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">שיעור
החזר הוצאות נסיעה (1 בפברואר 2016) יהיה עד 22.60 שקלים חדשים ליום עבודה. הוצאות
הנסיעה ייקבעו לפי מחיר נסיעה מוזל באוטובוס ציבורי או כרטיס מינוי חודשי מוזל ממקום
מגורי העובד למקום עבודתו, על יסוד כרטיס הנחה של מספר נסיעות, אם קיים כרטיס הנחה
כזה. עובד הנעדר מעבודתו מסיבה כלשהי אינו זכאי להחזר הוצאות נסיעה בעד תקופת העדרו.
עובד המתגורר במרחק של 500 מטרים לפחות ממקום עבודתו ייחשב כמי שזקוק לתחבורה, ולכן
יהיה זכאי להחזר הוצאות נסיעה. כל שנדרש לבדוק הוא אם העובד זקוק לתחבורה על פי אמות
מידה אובייקטיביות של מרחק בין מקום המגורים לעבודה.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">שווי שימוש ברכב<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חברות
רבות מעמידות לרשות עובדיהם רכב צמוד המשמש הן לצריכה פרטית של העובד והן לצורכי ייצור
ההכנסה של המעביד. המעביד נושא בכל העלויות הקשורות בהחזקת הרכב לרבות עלויות
רכישתו/חכירתו, תחזוקתו השוטפת ומכירתו. מנגד, העובד זוכה לטובת הנאה, שכן נחסכות
ממנו כל ההוצאות הכרוכות ברכישת רכב, בהחזקתו
השוטפת ובהפסד מירידת הערך בעת מכירתו.<o:p></o:p></span></div>
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<b><u><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 100.0%; mso-effects-shadow-angledirection: 0; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-gradientfill-shade-linearshade-angle: 5400000; mso-style-textfill-fill-gradientfill-shade-linearshade-fscaled: no; mso-style-textfill-fill-gradientfill-shadetype: linear; mso-style-textfill-fill-gradientfill-stoplist: "0 \#505050 -1 100000 tint=92000 shade=100000 satm=150000\,49000 \#595959 -1 100000 tint=89000 shade=90000 satm=150000\,50000 \#000000 -1 100000 tint=100000 shade=75000 satm=150000\,95000 \#000000 -1 100000 shade=47000 satm=150000\,100000 \#000000 -1 100000 shade=39000 satm=150000"; mso-style-textfill-type: gradient; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: white; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .7pt; mso-style-textoutline-outlinestyle-join: miter; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid;">שווי רכב בשנת
2016:<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קבוצת מחיר 7 שווי רכב לפי 10,440 ₪ לרכבי
יוקרה<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קבוצת מחיר 6 שווי רכב לפי 8,120 ₪ לרכב
שעולה יותר מ 237,000 ש"ח<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קבוצת רכב 5 שווי רכב לפי 6,260 ₪ לרכב
שעולה עד 237,000 ש"ח<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קבוצת רכב 4 שווי רכב לפי 4,530 ₪ לרכב
שעולה עד 166,000 ₪ <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קבוצת רכב 3 שווי רכב לפי 3,770 ₪ לרכב
שעולה עד 118,000 ₪ <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קבוצת רכב 2 שווי רכבל פי 2,930 ₪ לרכב
שעולה עד 94,000 ₪ <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">קבוצת רכב 1 שווי רכב לפי 2,710</span><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> ₪ לרכב שעולה עד 71,000 ₪ <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">שווי רכב לאופנוע 900 ₪ <o:p></o:p></span></div>
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<br /></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">מבנה התלוש<o:p></o:p></span></u></b></div>
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<br /></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ansi-font-weight: bold; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7020000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 3.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-gradientfill-shade-linearshade-angle: 5400000; mso-style-textfill-fill-gradientfill-shade-linearshade-fscaled: no; mso-style-textfill-fill-gradientfill-shadetype: linear; mso-style-textfill-fill-gradientfill-stoplist: "10000 \#FBF3F3 5 100000 tint=10000 satm=155000\,60000 \#F3D8D8 5 100000 tint=30000 satm=155000\,100000 \#E38C8A 5 100000 tint=73000 satm=155000"; mso-style-textfill-type: gradient; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #D02E29; mso-style-textoutline-fill-colortransforms: "shade=85000 satm=155000"; mso-style-textoutline-fill-themecolor: accent2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: double; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .965pt; mso-style-textoutline-outlinestyle-join: miter; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid;">תשלומים:<o:p></o:p></span></u></div>
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<b><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">משכורת / שכר יסוד</span></b><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> – זו המשכורת הבסיסית שברוב המקרים מהווה גם בסיס להפרשות ( חוק
פנסיה / קרן השתלמות וכו'... ) וכן בסיס לחישוב הפיצויים.<o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">נסיעות / אחזקת רכב</span></b><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> - כיום התקרה המחויבת בחוק
היא מחיר חופשי חודשי או 22.60 ₪ ליום, הנמוך מבין השניים. <o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">זקיפות </span></b><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">– ( שווי רכב / זקיפת גמל / שווי ארוחות / שווי שי לחג ועוד'... )
למעשה מדובר בסעיף לצורך מס בלבד שנועד לגלם הטבות שמקבל העובד מהמעסיק בתוקף
עבודתו אצלו.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ansi-font-weight: bold; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7020000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 3.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-gradientfill-shade-linearshade-angle: 5400000; mso-style-textfill-fill-gradientfill-shade-linearshade-fscaled: no; mso-style-textfill-fill-gradientfill-shadetype: linear; mso-style-textfill-fill-gradientfill-stoplist: "10000 \#FBF3F3 5 100000 tint=10000 satm=155000\,60000 \#F3D8D8 5 100000 tint=30000 satm=155000\,100000 \#E38C8A 5 100000 tint=73000 satm=155000"; mso-style-textfill-type: gradient; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #D02E29; mso-style-textoutline-fill-colortransforms: "shade=85000 satm=155000"; mso-style-textoutline-fill-themecolor: accent2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: double; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .965pt; mso-style-textoutline-outlinestyle-join: miter; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid;">ניכויי חובה:<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">תשלומים של העובד מתוך משכורתו למוסדות המס השונים כגון: מס הכנסה,
ביטוח לאומי, מס בריאות ומס ארגון.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ansi-font-weight: bold; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7020000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 3.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-gradientfill-shade-linearshade-angle: 5400000; mso-style-textfill-fill-gradientfill-shade-linearshade-fscaled: no; mso-style-textfill-fill-gradientfill-shadetype: linear; mso-style-textfill-fill-gradientfill-stoplist: "10000 \#FBF3F3 5 100000 tint=10000 satm=155000\,60000 \#F3D8D8 5 100000 tint=30000 satm=155000\,100000 \#E38C8A 5 100000 tint=73000 satm=155000"; mso-style-textfill-type: gradient; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #D02E29; mso-style-textoutline-fill-colortransforms: "shade=85000 satm=155000"; mso-style-textoutline-fill-themecolor: accent2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: double; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .965pt; mso-style-textoutline-outlinestyle-join: miter; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid;">ניכויי רשות:<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">הורדות מהשכר שתלויות ביחסי עובד מעביד כגון: החזר מפרעות, החזר
הלוואות, תשלום עבור ארוחות, תשלום עבור קניות בחנות המפעל ועוד'...<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ansi-font-weight: bold; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7020000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 3.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-gradientfill-shade-linearshade-angle: 5400000; mso-style-textfill-fill-gradientfill-shade-linearshade-fscaled: no; mso-style-textfill-fill-gradientfill-shadetype: linear; mso-style-textfill-fill-gradientfill-stoplist: "10000 \#FBF3F3 5 100000 tint=10000 satm=155000\,60000 \#F3D8D8 5 100000 tint=30000 satm=155000\,100000 \#E38C8A 5 100000 tint=73000 satm=155000"; mso-style-textfill-type: gradient; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #D02E29; mso-style-textoutline-fill-colortransforms: "shade=85000 satm=155000"; mso-style-textoutline-fill-themecolor: accent2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: double; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .965pt; mso-style-textoutline-outlinestyle-join: miter; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid;">נתונים נוספים:<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בסעיף זה מנויים כל מיני סכומים שהמעביד אמור לידע את העובד בגינם
כגון ושמשפיעים על תלוש השכר.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ansi-font-weight: bold; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7020000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 3.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-gradientfill-shade-linearshade-angle: 5400000; mso-style-textfill-fill-gradientfill-shade-linearshade-fscaled: no; mso-style-textfill-fill-gradientfill-shadetype: linear; mso-style-textfill-fill-gradientfill-stoplist: "10000 \#FBF3F3 5 100000 tint=10000 satm=155000\,60000 \#F3D8D8 5 100000 tint=30000 satm=155000\,100000 \#E38C8A 5 100000 tint=73000 satm=155000"; mso-style-textfill-type: gradient; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #D02E29; mso-style-textoutline-fill-colortransforms: "shade=85000 satm=155000"; mso-style-textoutline-fill-themecolor: accent2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: double; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .965pt; mso-style-textoutline-outlinestyle-join: miter; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid;">סכומים מצטברים:<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">כל התשלומים והניכויים ממשכורת ינואר ועד המשכורת המדווחת ביחד.<o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חשבון חופשה / חשבון מחלה / חשבון הבראה :<o:p></o:p></span></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">בסעיפים אלו מופיעה מידי חודש ההתחשבנות בגין זכויות העובד. מה היתה
הזכות לפני חישוב השכר, כמה נצבר החודש, כמה נוצל החודש ומה היתרה שתועבר לחודש
הבא.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; mso-ansi-font-weight: bold; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7020000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 3.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-gradientfill-shade-linearshade-angle: 5400000; mso-style-textfill-fill-gradientfill-shade-linearshade-fscaled: no; mso-style-textfill-fill-gradientfill-shadetype: linear; mso-style-textfill-fill-gradientfill-stoplist: "10000 \#FBF3F3 5 100000 tint=10000 satm=155000\,60000 \#F3D8D8 5 100000 tint=30000 satm=155000\,100000 \#E38C8A 5 100000 tint=73000 satm=155000"; mso-style-textfill-type: gradient; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #D02E29; mso-style-textoutline-fill-colortransforms: "shade=85000 satm=155000"; mso-style-textoutline-fill-themecolor: accent2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: double; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .965pt; mso-style-textoutline-outlinestyle-join: miter; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid;">נקודות זיכוי:<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">גבר תושב ישראל זכאי ל: 2.25 נקודות זיכוי. כל נקודת זיכוי מהווה הנחה
במס של 2,616 ₪ לשנה ( ב 2016 ) שהם 218 ₪ לחודש.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">אשה זכאית לחצי נקודת זיכוי נוספת.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">לנקודות זיכוי מעל הרשום לעיל זכאים נישומים שיש להם ילדים, שסיימו
לאחרונה תואר אקדמאי, חיילים משוחררים, הורים לילדים עם מוגבלויות, עולים חדשים,
ועד'...<o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">חוק עבודת
נשים<o:p></o:p></span></u></b></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עיקרים מהחוק:<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובדת
שקרובה ללדת יתן לה מעסיקה תקופת לידה והורות ולא יעסיקנה בתוך תקופת הלידה וההורות.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">תקופת
הלידה וההורות היא עשרים ושישה שבועות, מהם שבעה שבועות או פחות מזה, כרצון העובדת,
לפני יום הלידה המשוער והשאר אחרי יום הלידה, עובדת רשאית לקצר את תקופת הלידה וההורות,
ובלבד שתקופת הלידה וההורות לא תפחת מארבעה עשר שבועות.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">עובדת
שהיא בחודש החמישי להריונה תודיע על כך למעסיקה, ומשעשתה כן, או משנודע על כך למעסיק
בדרך אחרת, לא יעסיקנה בשעות נוספות ובמנוחה השבועית מהחודש החמישי להריון ואילך, זה
גם הדין לגבי עבודת לילה.</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">לא יפטר
מעסיק עובדת שהיא בהריון וטרם יצאה לתקופת לידה והורות אלא בהיתר מאת שר העבודה והרווחה</span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #943634; font-family: "Arial","sans-serif"; font-size: 18.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 35.0%; mso-effects-shadow-angledirection: 7500000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 4.0pt; mso-effects-shadow-dpiradius: 3.937pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textoutline-fill-alpha: 100.0%; mso-style-textoutline-fill-color: #FEFEFE; mso-style-textoutline-fill-colortransforms: tint=1000; mso-style-textoutline-fill-themecolor: text2; mso-style-textoutline-outlinestyle-align: center; mso-style-textoutline-outlinestyle-compound: simple; mso-style-textoutline-outlinestyle-dash: solid; mso-style-textoutline-outlinestyle-dpiwidth: .75pt; mso-style-textoutline-outlinestyle-join: round; mso-style-textoutline-outlinestyle-linecap: flat; mso-style-textoutline-outlinestyle-pctmiterlimit: 0%; mso-style-textoutline-type: solid; mso-themecolor: accent2; mso-themeshade: 191;">חוקי העבודה<o:p></o:p></span></u></b></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק יסוד חופש העיסוק
<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק יסוד כבוד האדם וחירותו
<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק הודעה לעובד (תנאי
עבודה), התשס"ב - 2002 <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק פיצויי פיטורים, תשכ"ג
- 1963 <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק הודעה מוקדמת לפיטורים
ולהתפטרות, התשס"א - 2001 <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" dir="RTL" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק חופשה שנתית, תשי"א
1951 <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק שכר מינימום, התשמ"ז
- 1987 <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק הגנת השכר, התשס"ח
– 2008 <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק עבודת נשים, תשי"ד
- 1954 כולל תיקון 44 מיום 3/2/2008 <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" dir="RTL" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק שעות עבודה ומנוחה,
התשי"א - 1951 כולל תיקון מס' 8 11/8/93 <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" dir="RTL" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק דמי מחלה , תשל"ו
- 1976 <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">צו הרחבה להסכם קיבוצי
- ביטוח פנסיוני <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">תקנות פסיקת ריבית והצמדה
- קביעת שיעור הריבית ודרך חישובה <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">חוק איסור קבלת ביטחונות
מעובד, התשע"ב – 2012</span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">ועוד' . . .</span><span dir="LTR" style="font-size: 14.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<div class="blogger-post-footer">ירון נוביק יועץ מס מייצג
YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comtag:blogger.com,1999:blog-6432128816416953671.post-83027455746968710742013-10-25T18:53:00.000+03:002013-11-01T10:12:06.640+02:00איך אפשר למשוך כספי פנסיה ?<div dir="rtl" style="text-align: right;" trbidi="on">
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<i><u><span lang="HE" style="color: red; font-family: Arial, Helvetica, sans-serif; line-height: 115%;"><span style="font-size: x-large;"></span></span></u></i><br />
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<i><u><span lang="HE" style="color: red; font-family: Arial, Helvetica, sans-serif; line-height: 115%;"><span style="font-size: x-large;">שלוש אפשרויות:</span><span style="font-size: 16pt;"><o:p></o:p></span></span></u></i></div>
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<i><u><span lang="HE" style="color: red; font-family: Arial, Helvetica, sans-serif; font-size: 16.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><br /></span></u></i></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: x-small; line-height: 18px;"> </span><span style="font-size: large; line-height: normal;"> </span><!--[endif]--><span style="font-size: large;"><span dir="RTL"></span><span lang="HE" style="color: #4f81bd; line-height: 115%;">לקבל פנסיה חודשית בגיל
הפרישה </span><span lang="HE" style="line-height: 115%;">– זו האפשרות המועדפת והמדינה מכוונת את
ספר החוקים כך שכל אופציה אחרת תעלה לנו ביוקר.<o:p></o:p></span></span></span></div>
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<span style="font-size: large;"><span lang="HE" style="font-family: Arial, Helvetica, sans-serif; line-height: 115%;"><br /></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><span style="line-height: 115%;"><span style="line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="color: #4f81bd; line-height: 115%;">לשלם מס סופי </span><span lang="HE" style="line-height: 115%;">( שלא יוחזר ) גבוה.<o:p></o:p></span></span></div>
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<span style="font-size: large;"><span lang="HE" style="font-family: Arial, Helvetica, sans-serif; line-height: 115%;"><br /></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><span style="line-height: 115%;"><span style="line-height: normal;"> </span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="color: #4f81bd; line-height: 115%;">לעמוד בתנאים המצטברים </span><span lang="HE" style="line-height: 115%;">האלו:<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><span style="line-height: 115%;">1)<span style="line-height: normal;">
</span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="line-height: 115%;">עברת את גיל 60.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><span style="line-height: 115%;">2)<span style="line-height: normal;">
</span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="line-height: 115%;">הכסף מופקד כבר 5 שנים לפחות.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><span style="line-height: 115%;">3)<span style="line-height: normal;">
</span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="line-height: 115%;">אין לך הכנסות עבודה או הכנסות מעסק.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><span style="line-height: 115%;">4)<span style="line-height: normal;">
</span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="line-height: 115%;">זו לא קרן ותיקה ( הקרנות שהוקמו לפני 1995 ) אלא קרן חדשה.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><span style="line-height: 115%;">5)<span style="line-height: normal;">
</span></span><!--[endif]--><span dir="RTL"></span><span lang="HE" style="line-height: 115%;">אם תיקח קצבה, היא תהיה נמוכה מ 5% משכר המינימום ( 215 ₪ לחודש ).</span><i><span dir="LTR" style="line-height: 115%;"><o:p></o:p></span></i></span></div>
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<span lang="HE" style="line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif; font-size: large;"><u><span style="color: #3d85c6;">סעיפים
רלוונטים :</span></u><o:p></o:p></span></span></div>
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<span lang="HE" style="line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif; font-size: large;">פקודת מס
הכנסה – סעיף 2 (1) , סעיף 2 (2) , סעיף 9א (ה) .<o:p></o:p></span></span></div>
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<span lang="HE" style="line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif; font-size: large;">תקנות
קופות הגמל – 34 (ה), 38 (ד1) .</span><span style="font-family: BN Begilophim; font-size: 12pt;"><o:p></o:p></span></span><br />
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<div class="blogger-post-footer">ירון נוביק יועץ מס מייצג
YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comtag:blogger.com,1999:blog-6432128816416953671.post-67800662171330766692013-10-22T12:50:00.000+03:002013-11-01T10:12:32.341+02:00תוכנית עסקית<div dir="rtl" style="text-align: right;" trbidi="on">
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<a name='more'></a><span style="color: orange; font-size: large;"><b>להלן סעיפים מומלצים לגיבוש תוכנית עסקית, התוכנית מיועדת לעסקים בהקמה, מכיוון שהתוכנית שבהמשך הינה כללית וכוללנית, עדיף לגבש קו מחשבה ההולם את העסק ובהתאם לכך לגרוע ו/או להוסיף סעיפים וסעיפי משנה מתאימים.</b></span><br />
<span style="color: orange; font-size: large;"><b><br /></b></span>
<span style="color: orange; font-size: large;"><b>נכון, המטרה הראשונית של התוכנית הינה גיוס הון חיצוני. אך באם תגבשו תוכנית עסקית כנה ואמינה תוכלו להסתיע בה בשלבי הקמת העסק ובשנות פעילותו הראשונות.</b></span><br />
<span style="color: orange; font-size: large;"><b><br /></b></span>
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>פתיחה.</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span></i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>מטרת התוכנית העסקית .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>תיאור המוצר או השירות, </i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>תיאור הענף והשוק, </i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>ייחודיות המוצר .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>תיאור תמציתי של הצוות המציג את התוכנית .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>תיאור תמציתי של יעדים ולו"ז ליישום .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>סיכום תחזיות הרווח והפירות הצפויים מההשקעה.</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>רקע כללי על הענף .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>הגדרת שוק היעד של המוצר או השירות, פרופיל הצרכן .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>פוטנציאל השוק: גודל/היקף השוק ותחזית לשנים הקרובות .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>חסמי כניסה אל השוק .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>החזון העומד מאחורי המיזם .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>יעדים אסטרטגיים ואבני-דרך .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>המודל העסקי.</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>שיתופי פעולה אסטרטגיים .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>אסטרטגיית החזר ההשקעה.</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>הוצאות הקמה.</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>תיאור ההוצאות .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>תחזית מכירות .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>תחזית רווח והפסד.</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>ניתוח נקודת האיזון ותקופת החזר ההשקעה .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>תזרים מזומנים.</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>המימון הנחוץ .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>מקורות מימון .קורות חיים מלאים של היזמים וצוות ההנהלה </i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>מקורות מידע והפניות שצוטטו בגוף התוכנית .</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>נתונים המאששים את אשר נטען בתוכנית (הצעות מחיר של ספקים)</i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span></i></span><br />
<span style="color: purple; font-size: large;"><i>•<span class="Apple-tab-span" style="white-space: pre;"> </span>סיכום.</i></span><br />
<span style="color: purple; font-size: large;"><i><span class="Apple-tab-span" style="white-space: pre;"> </span></i></span><br />
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<div class="blogger-post-footer">ירון נוביק יועץ מס מייצג
YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.comtag:blogger.com,1999:blog-6432128816416953671.post-30874795599301790622013-10-20T14:22:00.000+03:002015-03-19T11:54:22.249+02:00תמונות<div dir="rtl" style="text-align: right;" trbidi="on">
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<div class="blogger-post-footer">ירון נוביק יועץ מס מייצג
YARON NOVIK
TAX CONSULTANT
</div>Anonymoushttp://www.blogger.com/profile/12455609228322377922noreply@blogger.com