Lebanon: payroll law changes | Intelligent Payroll

Statutory and legislative payroll changes in Lebanon, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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NSSF contribution ceilings raised

Effective August 2025

The NSSF maternity and sickness ceiling rose to LL 120 million per month in August 2025, and the family benefit ceiling was revised to LL 18 million in July 2025.

For the employer

Maternity and sickness: 8% on up to LL 120 million per month.
Family benefits: 6% on up to LL 18 million per month.
End-of-service indemnity: 5% of total annual earnings, no ceiling.

For the employee

Medical scheme: 3% on up to LL 120 million per month.

In practice: Employer maternity and sickness at the ceiling: 120,000,000 x 8% = LL 9,600,000 per month.

The previous monthly ceiling, set in April 2024, was LL 90 million.

Source: PwC Worldwide Tax Summaries - Lebanon, Individual, Other taxes · Last verified 1 October 2026

🇱🇧 Lebanon: payroll law changes

NSSF contribution ceilings raised

For the employer

For the employee

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