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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.
At a glance
Four key payroll indicators for Lebanon
LBP 28mAUGUST 2025 MONTHLY MINIMUM WAGE
~22.5%APPROXIMATE TOTAL EMPLOYER NSSF
3%EMPLOYEE NSSF CONTRIBUTION
15dBASE ANNUAL LEAVE AFTER ONE YEAR
What is inside
5 chapters, 5 pages
The opening summary of every chapter is below. Download the PDF for the full text, tables and rates.
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
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 general information, not legal advice or a complete statement of the law. It reflects the legislation in force when it was prepared, and legislation changes. Always seek country-specific professional advice for a specific situation.
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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Need to run payroll and employment operations in Lebanon?
Talk to a Datassist specialist and plan your local compliance, social security and wage payment processes together.