תזכיר טיוטת תקנות עובדים זרים (דמי היתר) (הוראת שעה), התשפ"ה- 2025

׳×׳•׳›׳Ÿ ׳¢׳ ׳™׳™׳ ׳™׳

׳˜׳™׳•׳˜׳× ׳×׳§׳ ׳•׳×.. 2

׳. ׳©׳ ׳”׳×׳§׳ ׳•׳× ׳”׳ž׳•׳¦׳¢׳•׳×. 2

׳‘. ׳ž׳˜׳¨׳× ׳”׳×׳§׳ ׳•׳× ׳”׳ž׳•׳¦׳¢׳•׳× ׳•׳”׳¦׳•׳¨׳š ׳‘׳”׳Ÿ. 2

׳’. ׳œ׳”׳œ׳Ÿ ׳ ׳•׳¡׳— ׳˜׳™׳•׳˜׳× ׳”׳×׳§׳ ׳•׳× ׳”׳ž׳•׳¦׳¢׳•׳×:. 2

׳˜׳™׳•׳˜׳× ׳×׳§׳ ׳•׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ (׳“׳ž׳™ ׳”׳™׳×׳¨) (׳”׳•׳¨׳׳× ׳©׳¢׳”), ׳”׳×׳©׳₪"׳”- 2025. 3

1. ׳”׳•׳¨׳׳× ׳©׳¢׳”ֲ ֲ  3

׳“׳‘׳¨׳™ ׳”׳¡׳‘׳¨. 5


 

׳˜׳™׳•׳˜׳× ׳×׳§׳ ׳•׳×

 

׳. ׳©׳ ׳”׳×׳§׳ ׳•׳× ׳”׳ž׳•׳¦׳¢׳•׳×

׳×׳§׳ ׳•׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ (׳“׳ž׳™ ׳”׳™׳×׳¨) (׳”׳•׳¨׳׳× ׳©׳¢׳”), ׳”׳×׳©׳₪"׳”- 2025

 

 

׳‘. ׳ž׳˜׳¨׳× ׳”׳×׳§׳ ׳•׳× ׳”׳ž׳•׳¦׳¢׳•׳× ׳•׳”׳¦׳•׳¨׳š ׳‘׳”׳Ÿ ֲ 

׳§׳‘׳œ׳ ׳™ ׳›׳•׳— ׳׳“׳ ׳‘׳¢׳œ׳™ ׳”׳™׳×׳¨ ׳œ׳”׳¢׳¡׳§׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ (׳œ׳”׳œ׳Ÿ: "׳×׳׳’׳™׳“׳™ ׳‘׳ ׳™׳™׳Ÿ"), ׳ ׳“׳¨׳©׳™׳ ׳œ׳©׳œ׳ ׳“׳ž׳™ ׳”׳™׳×׳¨ ׳œ׳¦׳•׳¨׳š ׳”׳¢׳¡׳§׳× ׳¢׳•׳‘׳“ ׳–׳¨ ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ ׳‘׳™׳©׳¨׳׳œ, ׳›׳§׳‘׳•׳¢ ׳‘׳¡׳¢׳™׳£ 1׳™1 ׳œ׳—׳•׳§ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ (׳œ׳”׳œ׳Ÿ: "׳—׳•׳§ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳").

׳‘׳”׳ž׳©׳š ׳œ׳”׳—׳œ׳˜׳” ׳ž׳™׳•׳ 6.1.25 ׳©׳œ ׳•׳¢׳“׳× ׳”׳ž׳ ׳›"׳œ׳™׳ (׳׳©׳¨ ׳ž׳•׳ ׳×׳” ׳‘׳”׳—׳œ׳˜׳× ׳ž׳ž׳©׳œ׳” ׳ž׳™׳•׳ 15.5.24 ׳ž׳¡' 1752 ׳©׳¢׳ ׳™׳™׳ ׳” "׳™׳™׳¢׳•׳œ ׳•׳©׳™׳₪׳•׳¨ ׳”׳₪׳™׳§׳•׳— ׳•׳”׳׳›׳™׳₪׳” ׳¢׳œ ׳”׳¢׳¡׳§׳” ׳©׳œ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳•׳×׳™׳§׳•׳Ÿ ׳”׳—׳œ׳˜׳•׳× ׳ž׳ž׳©׳œ׳”") ׳‘׳¢׳ ׳™׳™׳Ÿ ׳”׳’׳“׳œ׳× ׳ž׳›׳¡׳× ׳”׳¢׳•׳‘׳“׳™׳ ׳”׳–׳¨׳™׳ ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ, ׳•׳‘׳©׳œ ׳”׳¦׳•׳¨׳š ׳‘׳”׳’׳“׳œ׳× ׳ž׳¡׳₪׳¨ ׳”׳¢׳•׳‘׳“׳™׳ ׳”׳–׳¨׳™׳ ׳œ׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ ׳”׳©׳•׳”׳™׳ ׳‘׳™׳©׳¨׳׳œ ׳•׳‘׳›׳ ׳™׳¡׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳—׳“׳©׳™׳, ׳”׳•׳—׳œ׳˜ ׳œ׳×׳ž׳¨׳¥ ׳׳× ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ, ׳‘׳“׳’׳© ׳¢׳œ ׳”׳‘׳׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳‘׳׳ž׳¦׳¢׳•׳× ׳”׳¡׳›׳ž׳™׳ ׳‘׳™׳œ׳˜׳¨׳׳œ׳™׳™׳, ׳¢׳œ ׳™׳“׳™ ׳ž׳×׳Ÿ ׳₪׳˜׳•׳¨ ׳œ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ ׳ž׳—׳•׳‘׳× ׳×׳©׳œ׳•׳ ׳“׳ž׳™ ׳”׳™׳×׳¨ ׳‘׳׳•׳₪׳Ÿ ׳–׳ž׳ ׳™ ׳•׳§׳¦׳•׳‘, ׳‘׳©׳ ׳× 2025, ׳ž׳™׳•׳ 1 ׳‘׳₪׳‘׳¨׳•׳׳¨ 2025 ׳¢׳“ ׳¡׳•׳£ ׳©׳ ׳× 2025 (׳œ׳”׳œ׳Ÿ: "׳”׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×"), ׳‘׳’׳™׳Ÿ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳©׳™׳›׳ ׳¡׳• ׳œ׳¨׳׳©׳•׳ ׳” ׳œ׳™׳©׳¨׳׳œ ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳œ׳¦׳•׳¨׳š ׳¢׳‘׳•׳“׳” ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ ׳׳¦׳œ ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ ׳‘׳׳•׳₪׳Ÿ ׳”׳‘׳:

׳.  ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ ׳™׳”׳™׳• ׳₪׳˜׳•׳¨׳™׳ ׳ž׳—׳•׳‘׳× ׳×׳©׳œ׳•׳ ׳“׳ž׳™ ׳”׳™׳×׳¨ ׳”׳§׳‘׳•׳¢׳™׳ ׳‘׳—׳•׳§ ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳‘׳’׳™׳Ÿ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳œ׳‘׳ ׳™׳™׳Ÿ ׳©׳™׳›׳ ׳¡׳• ׳œ׳¨׳׳©׳•׳ ׳” ׳œ׳™׳©׳¨׳׳œ, ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×. ֲ 

׳‘.  ׳œ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ ׳™׳™׳ ׳×׳Ÿ ׳₪׳˜׳•׳¨ ׳‘׳’׳•׳‘׳” ׳©׳œ 50% ׳ž׳’׳•׳‘׳” ׳“׳ž׳™ ׳”׳”׳™׳×׳¨ ׳œ׳©׳ ׳× 2025 ׳¢׳‘׳•׳¨ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳׳©׳¨ ׳™׳’׳™׳¢׳• ׳œ׳¨׳׳©׳•׳ ׳” ׳œ׳™׳©׳¨׳׳œ ׳‘׳׳ž׳¦׳¢׳•׳× ׳×׳׳’׳™׳“׳™ ׳‘׳ ׳™׳™׳Ÿ, ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳•׳œ׳ ׳‘׳ž׳¡׳’׳¨׳× ׳”׳¡׳›׳ž׳™׳ ׳‘׳œ׳˜׳¨׳׳œ׳™׳™׳ ׳©׳¢׳•׳¨׳›׳× ׳ž׳“׳™׳ ׳” ׳™׳©׳¨׳׳œ.

 

 

׳’. ׳œ׳”׳œ׳Ÿ ׳ ׳•׳¡׳— ׳˜׳™׳•׳˜׳× ׳”׳×׳§׳ ׳•׳× ׳”׳ž׳•׳¦׳¢׳•׳×:


 

׳˜׳™׳•׳˜׳× ׳×׳§׳ ׳•׳× ׳ž׳˜׳¢׳ ׳ž׳©׳¨׳“ ׳”׳₪׳ ׳™׳:

׳˜׳™׳•׳˜׳× ׳×׳§׳ ׳•׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ (׳“׳ž׳™ ׳”׳™׳×׳¨) (׳”׳•׳¨׳׳× ׳©׳¢׳”), ׳”׳×׳©׳₪"׳”- 2025

 

 

׳‘׳×׳•׳§׳£ ׳¡׳ž׳›׳•׳×׳™ ׳œ׳₪׳™ ׳¡׳¢׳™׳₪׳™׳ 1׳™1(׳”) ׳•-8(׳‘) ׳œ׳—׳•׳§ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳, ׳”׳×׳©׳ "׳-1991[1], ׳‘׳”׳¡׳›׳ž׳× ׳©׳¨ ׳”׳׳•׳¦׳¨ ׳•׳‘׳”׳×׳™׳™׳¢׳¦׳•׳× ׳¢׳ ׳©׳¨ ׳”׳¢׳‘׳•׳“׳”, ׳׳ ׳™ ׳ž׳×׳§׳™׳Ÿ ׳×׳§׳ ׳•׳× ׳׳œ׳”:

 

 

 

 

 

׳”׳•׳¨׳׳× ׳©׳¢׳”

1.  

׳‘׳×׳§׳•׳₪׳” ׳©׳ž׳™׳•׳ ׳’ ׳‘׳©׳‘׳˜ ׳”׳×׳©׳₪"׳” (1 ׳‘׳₪׳‘׳¨׳•׳׳¨ 2025) ׳¢׳“ ׳™׳•׳ ׳™"׳ ׳‘׳˜׳‘׳× ׳”׳×׳©׳₪"׳• (31 ׳‘׳“׳¦׳ž׳‘׳¨ 2025) ׳™׳¨׳׳• ׳›׳׳™׳œ׳• ׳‘׳×׳§׳ ׳•׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ (׳“׳ž׳™ ׳”׳™׳×׳¨), ׳”׳×׳©׳¡"׳•-2006 [2] -

 

 

 

 

(1) ׳‘׳×׳§׳ ׳” 1-

 

 

 

 

 

(׳)  ׳׳—׳¨׳™ ׳”׳”׳’׳“׳¨׳” "׳”׳™׳×׳¨" ׳‘׳:

""׳”׳×׳§׳©׳¨׳•׳× ׳‘׳™׳Ÿ- ׳œ׳׳•׳ž׳™׳×" ג€“ ׳”׳×׳§׳©׳¨׳•׳× ׳‘׳™׳Ÿ- ׳œ׳׳•׳ž׳™׳× ׳©׳™׳©׳¨׳׳œ ׳¦׳“ ׳œ׳”, ׳œ׳”׳‘׳׳” ׳©׳œ ׳¢׳•׳‘׳“ ׳–׳¨ ׳œ׳¢׳‘׳•׳“׳” ׳‘׳™׳©׳¨׳׳œ;";

(׳‘) ׳‘׳”׳’׳“׳¨׳” "׳ž׳¢׳¡׳™׳§", ׳”׳ž׳™׳œ׳™׳ "׳”׳ ׳•׳×׳Ÿ ׳©׳™׳¨׳•׳×׳™ ׳›׳•׳— ׳׳“׳ ׳©׳œ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳, ׳œ׳₪׳™ ׳¡׳¢׳™׳£ 10 ׳œ׳—׳•׳§ ׳”׳¢׳¡׳§׳× ׳¢׳•׳‘׳“׳™׳ ׳¢׳œ ׳™׳“׳™ ׳§׳‘׳œ׳ ׳™ ׳›׳•׳— ׳׳“׳, ׳”׳×׳©׳ "׳•- 1996[3]"- ׳¦׳¨׳™׳›׳•׳× ׳œ׳”׳™׳ž׳—׳§;

 

 

 

 

 

(׳’)  ׳׳—׳¨׳™ ׳”׳”׳’׳“׳¨׳” "׳¢׳•׳‘׳“ ׳–׳¨ ׳™׳•׳ž׳™" ׳‘׳:

""׳§׳‘׳œ׳Ÿ ׳›׳•׳— ׳׳“׳" - ׳ž׳™ ׳©׳¢׳™׳¡׳•׳§׳• ׳‘׳ž׳×׳Ÿ ׳©׳™׳¨׳•׳×׳™ ׳›׳•׳— ׳׳“׳ ׳©׳œ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳œ׳©׳ ׳¢׳‘׳•׳“׳” ׳׳¦׳œ ׳–׳•׳œ׳×׳• ,׳©׳”׳•׳ ׳‘׳¢׳œ ׳”׳™׳×׳¨ ׳œ׳₪׳™ ׳¡׳¢׳™׳£ 10 ׳œ׳—׳•׳§ ׳”׳¢׳¡׳§׳× ׳¢׳•׳‘׳“׳™׳ ׳¢׳œ ׳™׳“׳™ ׳§׳‘׳œ׳ ׳™ ׳›׳•׳— ׳׳“׳, ׳”׳×׳©׳ "׳•- 1996;

"׳”׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×"- ׳”׳×׳§׳•׳₪׳” ׳©׳ž׳™׳•׳ ׳’' ׳‘׳©׳‘׳˜ ׳”׳×׳©׳₪"׳” (1 ׳‘׳₪׳‘׳¨׳•׳׳¨ 2025) ׳¢׳“ ׳™׳•׳ ׳™"׳ ׳‘׳˜׳‘׳× ׳”׳×׳©׳₪"׳• (31 ׳‘׳“׳¦׳ž׳‘׳¨ 2025)";

 

 

 

 

(2) ׳׳—׳¨׳™ ׳×׳§׳ ׳” 2׳ ׳‘׳:

 

 

 

 

"2׳‘.

׳ž׳‘׳œ׳™ ׳œ׳’׳¨׳•׳¢ ׳ž׳”׳•׳¨׳׳•׳× ׳×׳§׳ ׳” 2׳(1), ׳§׳‘׳œ׳Ÿ ׳›׳•׳— ׳׳“׳ ׳™׳”׳™׳” ׳₪׳˜׳•׳¨ ׳ž׳×׳©׳œ׳•׳ ׳“׳ž׳™ ׳”׳™׳×׳¨ ׳‘׳¢׳“ ׳”׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳•׳‘׳œ׳‘׳“ ׳©׳”׳×׳§׳™׳™׳ž׳• ׳›׳œ ׳׳œ׳”:

 

 

 

 

 

 

 

(1) ׳”׳¢׳•׳‘׳“ ׳”׳–׳¨ ׳ ׳›׳ ׳¡ ׳œ׳¨׳׳©׳•׳ ׳” ׳œ׳™׳©׳¨׳׳œ ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳œ׳¦׳•׳¨׳š ׳¢׳‘׳•׳“׳” ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ;

 

 

 

 

 

 

 

 

(2) ׳”׳¢׳•׳‘׳“ ׳”׳–׳¨ ׳ ׳›׳ ׳¡ ׳›׳“׳™׳Ÿ ׳œ׳¢׳‘׳•׳“׳” ׳‘׳™׳©׳¨׳׳œ ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ, ׳‘׳ž׳¡׳’׳¨׳× ׳”׳×׳§׳©׳¨׳•׳× ׳‘׳™׳Ÿ- ׳œ׳׳•׳ž׳™׳× ׳©׳ ׳¢׳¨׳›׳” ׳‘׳™׳Ÿ ׳ž׳“׳™׳ ׳× ׳™׳©׳¨׳׳œ ׳œ׳‘׳™׳Ÿ ׳ž׳“׳™׳ ׳× ׳ž׳•׳¦׳׳• ׳©׳œ ׳”׳¢׳•׳‘׳“ ׳”׳–׳¨.";

 

 

 

(3) ׳

׳׳—׳¨׳™ ׳×׳§׳ ׳” 3 ׳‘׳:

 

 

 

 

"3׳.

׳ž׳‘׳œ׳™ ׳œ׳’׳¨׳•׳¢ ׳ž׳”׳•׳¨׳׳•׳× ׳×׳§׳ ׳× 2׳(1), ׳§׳‘׳œ׳Ÿ ׳›׳•׳— ׳׳“׳ ׳™׳©׳œ׳, ׳‘׳¢׳“ ׳”׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳ž׳—׳¦׳™׳× ׳ž׳“׳ž׳™ ׳”׳”׳™׳×׳¨ ׳”׳§׳‘׳•׳¢׳™׳ ׳‘׳¡׳¢׳™׳£ 1׳™1(׳‘) ׳œ׳—׳•׳§, ׳•׳‘׳œ׳‘׳“ ׳©׳”׳×׳§׳™׳™׳ž׳• ׳›׳œ ׳׳œ׳”:

 

 

 

 

 

 

 

 

(1) ׳”׳¢׳•׳‘׳“ ׳”׳–׳¨ ׳ ׳›׳ ׳¡ ׳œ׳¨׳׳©׳•׳ ׳” ׳œ׳™׳©׳¨׳׳œ ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳× ׳œ׳¢׳‘׳•׳“׳” ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ;

 

 

 

 

 

 

 

 

(2) ׳”׳¢׳•׳‘׳“ ׳”׳–׳¨ ׳”׳’׳™׳¢ ׳›׳“׳™׳Ÿ ׳œ׳¢׳‘׳•׳“׳” ׳‘׳™׳©׳¨׳׳œ ׳‘׳׳ž׳¦׳¢׳•׳× ׳§׳‘׳œ׳Ÿ ׳›׳•׳— ׳׳“׳ ׳•׳œ׳ ׳‘׳ž׳¡׳’׳¨׳× ׳”׳×׳§׳©׳¨׳•׳× ׳‘׳™׳Ÿ- ׳œ׳׳•׳ž׳™׳× ׳©׳ ׳¢׳¨׳›׳” ׳‘׳™׳Ÿ ׳ž׳“׳™׳ ׳× ׳™׳©׳¨׳׳œ ׳œ׳ž׳“׳™׳ ׳× ׳ž׳•׳¦׳׳• ׳©׳œ ׳”׳¢׳•׳‘׳“ ׳”׳–׳¨.".

 

 

 

________׳”׳×׳©׳₪"׳”

________) 2025(

)׳—׳ž 3-3501)ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ 

ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ  ׳ž׳©׳” ׳׳¨׳‘׳œ

ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ  ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ  ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ  ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ ֲ  ׳©׳¨ ׳”׳₪׳ ׳™׳

 

 

 

 

 

׳“׳‘׳¨׳™ ׳”׳¡׳‘׳¨

 

׳§׳‘׳œ׳ ׳™ ׳›׳•׳— ׳׳“׳ ׳‘׳¢׳œ׳™ ׳”׳™׳×׳¨ ׳œ׳”׳¢׳¡׳§׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ (׳œ׳”׳œ׳Ÿ: "׳×׳׳’׳™׳“׳™ ׳‘׳ ׳™׳™׳Ÿ"), ׳ ׳“׳¨׳©׳™׳ ׳œ׳©׳œ׳ ׳“׳ž׳™ ׳”׳™׳×׳¨ ׳œ׳¦׳•׳¨׳š ׳”׳¢׳¡׳§׳× ׳¢׳•׳‘׳“ ׳–׳¨ ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ ׳‘׳™׳©׳¨׳׳œ, ׳›׳§׳‘׳•׳¢ ׳‘׳¡׳¢׳™׳£ 1׳™1 ׳œ׳—׳•׳§ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ (׳œ׳”׳œ׳Ÿ: "׳—׳•׳§ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳").

׳‘׳”׳ž׳©׳š ׳œ׳”׳—׳œ׳˜׳” ׳ž׳™׳•׳ 6.1.25 ׳©׳œ ׳•׳¢׳“׳× ׳”׳ž׳ ׳›"׳œ׳™׳ (׳׳©׳¨ ׳ž׳•׳ ׳×׳” ׳‘׳”׳—׳œ׳˜׳× ׳ž׳ž׳©׳œ׳” ׳ž׳™׳•׳ 15.5.24 ׳ž׳¡' 1752 ׳©׳¢׳ ׳™׳™׳ ׳” "׳™׳™׳¢׳•׳œ ׳•׳©׳™׳₪׳•׳¨ ׳”׳₪׳™׳§׳•׳— ׳•׳”׳׳›׳™׳₪׳” ׳¢׳œ ׳”׳¢׳¡׳§׳” ׳©׳œ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳•׳×׳™׳§׳•׳Ÿ ׳”׳—׳œ׳˜׳•׳× ׳ž׳ž׳©׳œ׳”") ׳‘׳¢׳ ׳™׳™׳Ÿ ׳”׳’׳“׳œ׳× ׳ž׳›׳¡׳× ׳”׳¢׳•׳‘׳“׳™׳ ׳”׳–׳¨׳™׳ ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ, ׳•׳‘׳©׳œ ׳”׳¦׳•׳¨׳š ׳‘׳”׳’׳“׳œ׳× ׳ž׳¡׳₪׳¨ ׳”׳¢׳•׳‘׳“׳™׳ ׳”׳–׳¨׳™׳ ׳œ׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ ׳”׳©׳•׳”׳™׳ ׳‘׳™׳©׳¨׳׳œ ׳•׳‘׳›׳ ׳™׳¡׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳—׳“׳©׳™׳, ׳”׳•׳—׳œ׳˜ ׳œ׳×׳ž׳¨׳¥ ׳׳× ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ, ׳‘׳“׳’׳© ׳¢׳œ ׳”׳‘׳׳× ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳‘׳׳ž׳¦׳¢׳•׳× ׳”׳¡׳›׳ž׳™׳ ׳‘׳™׳œ׳˜׳¨׳׳œ׳™׳™׳, ׳¢׳œ ׳™׳“׳™ ׳ž׳×׳Ÿ ׳₪׳˜׳•׳¨ ׳œ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ ׳ž׳—׳•׳‘׳× ׳×׳©׳œ׳•׳ ׳“׳ž׳™ ׳”׳™׳×׳¨ ׳‘׳׳•׳₪׳Ÿ ׳–׳ž׳ ׳™ ׳•׳§׳¦׳•׳‘, ׳‘׳©׳ ׳× 2025, ׳ž׳™׳•׳ 1 ׳‘׳₪׳‘׳¨׳•׳׳¨ 2025 ׳¢׳“ ׳¡׳•׳£ ׳©׳ ׳× 2025 (׳œ׳”׳œ׳Ÿ: "׳”׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×"), ׳‘׳’׳™׳Ÿ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳©׳™׳›׳ ׳¡׳• ׳œ׳¨׳׳©׳•׳ ׳” ׳œ׳™׳©׳¨׳׳œ ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳œ׳¦׳•׳¨׳š ׳¢׳‘׳•׳“׳” ׳‘׳¢׳ ׳£ ׳”׳‘׳ ׳™׳™׳Ÿ ׳׳¦׳œ ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ ׳‘׳׳•׳₪׳Ÿ ׳”׳‘׳:

׳.  ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ ׳™׳”׳™׳• ׳₪׳˜׳•׳¨׳™׳ ׳ž׳—׳•׳‘׳× ׳×׳©׳œ׳•׳ ׳“׳ž׳™ ׳”׳™׳×׳¨ ׳”׳§׳‘׳•׳¢׳™׳ ׳‘׳—׳•׳§ ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳‘׳’׳™׳Ÿ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳œ׳‘׳ ׳™׳™׳Ÿ ׳©׳™׳›׳ ׳¡׳• ׳œ׳¨׳׳©׳•׳ ׳” ׳œ׳™׳©׳¨׳׳œ, ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×.ֲ 

׳‘.  ׳œ׳×׳׳’׳™׳“׳™ ׳”׳‘׳ ׳™׳™׳Ÿ ׳™׳™׳ ׳×׳Ÿ ׳₪׳˜׳•׳¨ ׳‘׳’׳•׳‘׳” ׳©׳œ 50% ׳ž׳’׳•׳‘׳” ׳“׳ž׳™ ׳”׳”׳™׳×׳¨ ׳œ׳©׳ ׳× 2025 ׳¢׳‘׳•׳¨ ׳¢׳•׳‘׳“׳™׳ ׳–׳¨׳™׳ ׳׳©׳¨ ׳™׳’׳™׳¢׳• ׳œ׳¨׳׳©׳•׳ ׳” ׳œ׳™׳©׳¨׳׳œ ׳‘׳׳ž׳¦׳¢׳•׳× ׳×׳׳’׳™׳“׳™ ׳‘׳ ׳™׳™׳Ÿ, ׳‘׳×׳§׳•׳₪׳” ׳”׳§׳•׳‘׳¢׳×, ׳•׳œ׳ ׳‘׳ž׳¡׳’׳¨׳× ׳”׳¡׳›׳ž׳™׳ ׳‘׳œ׳˜׳¨׳׳œ׳™׳™׳ ׳©׳¢׳•׳¨׳›׳× ׳ž׳“׳™׳ ׳” ׳™׳©׳¨׳׳œ.

 



[1] ׳¡"׳— ׳”׳×׳©׳ "׳, ׳¢׳ž' 112; ׳”׳×׳©"׳¢, ׳¢׳ž' 488; ׳”׳×׳©׳¢"׳”, ׳¢׳ž' .6658

[2] ׳§"׳× ׳”׳×׳©׳¡"׳•, ׳¢׳ž' 732; ׳”׳×׳©׳¢"׳–, ׳¢׳ž' 694. ֲ 

[3] ׳¡"׳— ׳”׳×׳©׳ "׳•, ׳¢׳ž' 201.