Info on

Benefits of Caregiving Family Members

20 December 2023

If you are providing care for your sick spouse or your parent, coping is not easy. While you are responsible for taking care of your loved ones, there is also the added pressure of a potential work absence, which can have financial implications. It is important to know that under the law, you are entitled to get the following benefits:

  • Six days of sick leave per year are available for individuals who need to be absent from work due to caring for a sick parent or spouse who is entirely dependent on others as a result of their illness
  • 60 days of sick leave per year for individuals who need to be absent from work due to caring for a spouse with cancer, even without being entirely dependent on others
  • A severance package is available for individuals who resign from their employment due to the medical condition of a family member
  • A tax allowance is available for individuals due to participation in funding long-term care hospitalization
  • A minimal income guarantee is provided to individuals who care for a sick family member without the requirement of an employment test

When a spouse or a parent is sick, the other family members provide dedicated care for them. At times, it feels as though the illness of our loved ones becomes the center of the world, yet the world carries on, you are absent from work and miss days of work, and stress levels rise. Financial strain is also a factor, as missed work translates to lost wages. In some cases, when parents require hospitalization in a nursing institution, there are also financial implications.

It should be noted that the law grants a number of rights and benefits to eligible persons who care for their sick spouses or parents. These benefits include sick leave, which is called "parent sick leave", a tax credit due to participation in financing the parent’s hospitalization in a nursing institution, and more. The following information is here to assist you, when required.

Leave from work due to a parent's condition

If your father or mother are sick and unable to function independently, and you provide them with assistance, resulting in your absence from work, it is important to note that under the Sick Pay Act (absence due to a parent’s sickness) of 1993 (Hebrew), you are entitled to have up to six days of sick leave per year for being absent from work due to a parent's or a spouse’s sickness (as long as the spouse is not working and has not been absent from work for this reason). These absences will be deducted from your own sick leave entitlement.

The law refers to the treatment of a parent aged 65 and over with a sickness that has made them totally dependent on others for performing daily activities such as dressing, eating, using the toilet, bathing, and mobility in the house.

Leave from work due to a spouse’s medical condition

You will still be entitled to sick leave pay when your spouse is sick. Under the Sick Pay Act (absence due to a spouse’s sickness) of 1998, you are entitled to use up to six days of sick leave per year for being absent from work due to a spouse’s sickness (Hebrew), which has made them totally dependent on others for performing daily activities. These absences will be deducted from your own sick leave entitlement.

If your spouse has cancer, you are entitled to 60 days of sick leave per year. In this case, eligibility is not dependent on their need for assistance or dependency. Furthermore, you have the option to use these days from either your own accumulated sick leave allowance (which includes receiving sick leave pay according to the regulations) or from the sick leave allowance you are entitled to (which also includes receiving pay for the sick leave).

Severance pay for resignation due to a family member's medical condition

Occasionally, the severity of a parent's or spouse's condition may lead you to resign from work in order to provide dedicated care. This condition is recognized by the law, and under clause 6 of the Severance Package Act, 1963 (Hebrew), if you resign from your job due to the poor health of a family member, including a spouse or a parent, such resignation is considered dismissal, entitling you to receive severance pay.

It is important to note that eligibility for this is contingent upon the medical findings, the terms of employment, and other relevant circumstances justifying the resignation.

Tax deduction for nursing home costs

In certain situations, a beloved parent or spouse has to be hospitalized in a geriatric institution. It is important to note that under clause 44 of the Income Tax Ordinance (Hebrew), a person paying for keeping a family member in a geriatric institution is eligible for an income tax credit. The tax credit results in a higher net income by reducing the amount of tax you need to pay.

Eligibility for the credit is contingent upon the hospitalized parent or spouse meeting the income test criteria.

It is important to emphasize that this benefit applies to your entire taxable income, encompassing not only your wages from work but also other sources such as interest from deposits or capital gains.

If you are a salaried employee, you will have to apply for an income tax refund, and if you are self-employed, you will receive the refund after submitting your annual report to the Income Tax Authority.

Minimum income guarantee for a caregiver of a sick family member

If you had to resign your job to care for a parent or a spouse, it is important to note that you will not be left without any income. Under regulation 3 relating to section 2 (a) (7) of the Income Guarantee Act, 1980 (Hebrew), a person caring for a sick family member is eligible for income guarantee without the need for an employment test.

The amount of income allowance depends on age, marital status, and number of persons in the family. On the National Insurance website, you can find tables displaying the amounts and information on how to apply for income support.