Source-cited draft: payroll & social contributions for Lebanon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for Payroll & Social Contributions in Lebanon.
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Every figure is drawn from this Tax Guide and cited to its source.
Employer — sickness/maternity contribution
8% on a maximum monthly base of LL 120 million percentSocial Security Law (Decree-Law No. 13955 of 1963) — https://taxsummaries.pwc.com/lebanon/corporate/other-taxes
Employer — family benefits contribution
6% on a maximum monthly base of LL 18 million percentSocial Security Law (Decree-Law No. 13955 of 1963) — https://taxsummaries.pwc.com/lebanon/corporate/other-taxes
Employer — end-of-service indemnity contribution
8.5% of total annual earnings (no ceiling) percent ((approx — PwC cites 5%; verify current end-of-service rate with NSSF))Social Security Law (Decree-Law No. 13955 of 1963) — https://taxsummaries.pwc.com/lebanon/corporate/other-taxes
Employee — medical scheme contribution
3% on a maximum monthly base of LL 120 million percentSocial Security Law (Decree-Law No. 13955 of 1963) — https://taxsummaries.pwc.com/lebanon/corporate/other-taxes
Wage ceiling — sickness/maternity & medical
LL 120 million per monthSocial Security Law (Decree-Law No. 13955 of 1963) — https://taxsummaries.pwc.com/lebanon/corporate/other-taxes
Wage ceiling — family allowances
LL 18 million per monthSocial Security Law (Decree-Law No. 13955 of 1963) — https://taxsummaries.pwc.com/lebanon/corporate/other-taxes
Payroll (salary) tax withholding
Employer withholds progressive payroll tax (2%–25%) at source — separate from NSSFIncome Tax Law (Decree-Law No. 144 of 1959), Chapter 3 — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Payroll tax remittance
Withheld payroll tax remitted quarterly to the tax authority ((approx — confirm remittance frequency/deadline))Income Tax Law (Decree-Law No. 144 of 1959)
NSSF contribution remittance
Declared and paid to the NSSF on a monthly/quarterly basis ((approx — confirm exact remittance schedule with NSSF))Social Security Law (Decree-Law No. 13955 of 1963)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Social security is administered by the National Social Security Fund (NSSF) across three branches: sickness/maternity, family allowances, and end-of-service indemnity. Employers carry most of the burden; the employee contributes only to the medical scheme. Wage ceilings are revised frequently to track currency depreciation.
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Other Lebanon computations in the OpenAccountants Tax Library.