Free guide · Middle East

Lebanon Payroll & Employment Guide 2026

Critical: Lebanon has been in acute financial crisis since 2019. LBP lost 98%+ vs USD. Banks severely restrict transfers and FX. Skilled salaries typically paid in USD cash. Clarify which exchange rate applies: official, Sayrafa, or market.

5
pages: 5
chapters: 749
words: LBP
currency

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At a glance

Four key payroll indicators for Lebanon

LBP 28m
AUGUST 2025 MONTHLY MINIMUM WAGE: ~22.5%
APPROXIMATE TOTAL EMPLOYER NSSF: 3%
EMPLOYEE NSSF CONTRIBUTION: 15d
BASE ANNUAL LEAVE AFTER ONE YEAR

What's in the guide

5 chapters, 5 pages

The opening summary of each chapter is below. Full text, tables and rates are in the PDF.

NSSF Social Insurance: 2026

2025/2026 Change: Pension Law 319 (Dec 2023): Employees under 49 at effective date mandatorily transition to new monthly pension system.

Income Tax (IRPP)

VERIFY: LBP-denominated brackets erode rapidly due to hyperinflation.

Minimum Wage & Leave

End-of-Service & Termination

Legacy EOSI (employees over 49): 1 month salary per year of service; employer pays directly.

Practical Notes

Exchange rate: Specify which rate applies in contracts.

This guide is for general information only; it is not legal advice or a complete statement of the law. The content reflects the legislation in force when it was prepared, and legislation changes. Always take country-specific professional advice on a concrete case.

With Datassist

Running payroll and employment operations in Lebanon

Employing people in Lebanon means applying the rules in this guide again every pay cycle: tracking rates, filing social security, running compliant wage payment channels and calculating end-of-service entitlements. Datassist teams exist so you can manage that from a single point.

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