On October 18, 2023, considering the ongoing combat and threats, the Israeli government decided to close regions surrounding the Gaza Strip to the civilian population.
Pursuant to the provisions of the Property Tax and Compensation Fund Law, employers may claim compensation for wages paid to employees unable to report for work due to evacuation from their permanent places of residence in one of the communities listed in government decisions (e.g., Nahal Oz, Erez, Nir Am, Mefalsim, Beit Hillel, Ramot Naftali, Fassuta, etc.).
Accordingly, the Israel Tax Authority has publicized an announcement to employers regarding the establishment of a designated system, set to open in the near future, enabling employers to file compensation claims for wages paid to employees absent from the workplace due to government decisions, such as evacuation to a location too far from the workplace.
