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Lebanon Social Contributions Guide 2026

Lebanon's National Social Security Fund (NSSF) is funded entirely by employer contributions. Employees pay 0% social security contributions — a rare structure internationally.

Employer Contribution Breakdown

Total employer NSSF contributions amount to approximately 21.5% of gross salary, allocated as follows:

• End-of-service indemnity: 8.5% — a mandatory severance fund paid upon termination or retirement
• Family allowance: 6% — paid to employees with dependent children
• Medical (healthcare): 3% — access to public healthcare services
• Sickness and maternity: 2% each — 4% total — paid sick leave and maternity benefits

Employee Contributions

Employees pay no social security contributions in Lebanon. The entire NSSF burden falls on the employer.

Payroll Tax

In addition to NSSF, employees are subject to a graduated payroll tax of 3–5% on a portion of their salary. This is withheld at source by the employer and remitted to the tax authorities.

Coverage and Eligibility

All private-sector employees are covered. Foreign workers may be exempt from certain NSSF branches depending on bilateral agreements. The system does not cover the informal sector, which accounts for approximately 60% of the economy.