Lebanon

Belgium is one of the smallest and most densely populated countries in Europe. Since winning independence in 1830, it has been headed by a hereditary parliamentary constitutional monarch.
Contractor Management
Payroll
EOR
Contractor of Record
Currency
Lebanese Pound (LBP)
Payroll Frequency
Monthly
Employer Taxes
22.5%

Overview

Population
Language
Capital
Currency
Lebanese Pound (LBP)
Country code
Min wage
Working hours
Weekdays
Work hours per week

Payroll

Salaried Employees
Time-Based Employees
13th Salary
Avg employer tax

Tax Breakdown

VAT

VAT
Tax Calculation for Lebanon
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LIB
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Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in Lebanon typically includes the following steps to ensure a smooth transition for new hires:

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in Lebanon
When drafting an employment contract for employees in Lebanon, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days
Maternity leave
Paternity leave
Annual Leave
Public holidays in Lebanon

Termination Process

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Grow Your Team in Lebanon
with RemotePass

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Lebanon.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

Free 7-day trial

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Cancel anytime

Hiring in Lebanon | Payroll, Tax & Employment Guide

Lebanon offers access to a highly educated, multilingual workforce. The combination of education quality and cost structure makes it practical for companies building remote teams in tech, finance, and support roles

RemotePass makes hiring in Lebanon simple. We handle compliance, contracts, and payroll. You focus on growing your business.

Key Takeaways for Hiring in Belgium

  • Employment contracts may be fixed-term or open-ended, with a non-extendable probation period of up to three months.
  • Employers contribute approximately 22.5% of payroll toward social security and statutory funds.
  • Only two public holidays are legally mandatory in the private sector.
  • Employees are entitled to end-of-service indemnity through the National Social Security Fund (NSSF).

Quick Facts for Hiring in Lebanon

Continent
Asia
Capital
Beirut
Currency
Lebanese Pound (LBP)
Language
Arabic
Payroll Cycle
Monthly
Pay Date
26th - 28th of the month

Lebanon Employment Contract Overview

Below is the standard structure used to prepare compliant employment contracts in Lebanon, aligned with the Labour Code and local market practice.

Contract Type
Fixed-term /Open-ended
Local Language Required?
Yes
Bilingual?
Yes
Probation Period
Up to 3 months (non-extendable). During probation, the employer may terminate without indemnity or prior notice.
Minimum Paid Time Off
Minimum 15 working days after 1 year of service
Public Holidays
Labor Day (May 1) and Independence Day (Nov 22)
Notice Period

  • Less than 3 years: 1 month
  • 3–6 years: 2 months
  • 6–12 years: 3 months
  • More than 12 years: 4 months

What Do You Need to Include in a Lebanon Employment Contract?

Here’s what you need to include to stay compliant when drafting an employment contract in Lebanon.

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work In Lebanon?

Payroll in Lebanon is typically processed monthly, with contributions split between employers and employees and administered through the National Social Security Fund (NSSF).

Payroll Setup

Salary currency

USD (US Dollars, $)

Minimum Wage

USD 314 per month

Hours per Week

48 hours per week / 8 hours per day / 6 days per week

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

Not required.

Gross Salary Structure

Gross salary doesn’t follow a standardized structure in Lebanon.

What Payroll Taxes Do Employers Pay in Lebanon?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

End-of-Service Indemnity Fund:

8.5% of gross salary

Family Allowances Fund:

6%

Sickness & Maternity (Medical Care):

11%

Estimated Employer Cost:

22.5%

What Payroll Taxes Do Employees Pay in Lebanon?

Individual Income Tax

Progressive:

  • 2%: Up to 360,000,000

  • 4%: 360,000,001 – 540,000,000

  • 7%: 540,000,001 – 900,000,000

  • 11%: 900,000,001 – 1,800,000,000

  • 15%: 1,800,000,001 – 3,600,000,000

  • 20%: 3,600,000,001 – 6,300,000,000

  • 25%: Above 6,300,000,000

Social Contributions


Sickness & Maternity (Medical Care):

11% (capped)

Hiring cost calculator 

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LIB
*
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation

Mandatory Employee Benefits in Lebanon

Employment of expats is supported in Belgium.

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

Provides medical coverage for employees and their dependents under the National Social Security Fund.

Pension/Social Security Government

Payroll Contributions

End-of-Service Indemnity: Paid to employees upon termination or retirement as a statutory severance fund.

Other Statutory Benefits Government

Payroll Contributions

Family Allowances: Financial support for employees’ dependent children.

Leave And Holiday Entitlement In Lebanon

Lebanese labour law sets clear minimum standards for employee leave, with additional flexibility for employers to enhance benefits through company policy or employment contracts.

Annual leave

Employees are entitled to a minimum of 15 working days of paid annual leave after completing one full year of service. This leave is fully funded by the employer.

While employers typically determine the timing of annual leave to ensure business continuity, employees cannot be dismissed or served notice during their leave period. If the employment relationship ends, any unused annual leave is generally compensated in accordance with the Labour Code.

Public holidays

The Labour Code mandates two compulsory public holidays for private-sector employees:

  • Labor Day – May 1

  • Independence Day – November 22

These days are fully paid. Other national or religious holidays may be observed at the employer’s discretion and are not legally required to be paid.

Sick Leave

Employees are entitled to paid sick leave. Initially, sick pay is covered by the employer, with the National Social Security Fund (NSSF) potentially reimbursing part of the cost depending on the employee’s contribution history and the duration of the illness.

Sick leave applies to temporary incapacity caused by illness or injury, and employers are prohibited from penalizing employees for taking legitimate sick leave.

Maternity Leave

Female employees are entitled to a minimum of 70 days of maternity leave. Partial wage coverage is funded through NSSF contributions, while the employer guarantees job protection during the leave period.

Employees have the right to return to the same position or an equivalent role after maternity leave, and the law explicitly protects employees from dismissal due to pregnancy or maternity.

Paternity Leave

Paternity leave is not explicitly mandated under Lebanese Labour Law. However, many employers voluntarily provide 3 to 7 days of paid leave to fathers following the birth of a child. Availability depends on company policy and contractual terms.

Other Types of Leave

Other forms of leave are not generally required by law, but employers may offer additional leave types as part of internal policies or individual employment agreements.

Termination and Offboarding in Lebanon

Termination in Lebanon is governed by strict statutory rules covering notice, severance, and documentation to protect both employer and employee rights.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

Lebanon Employee Resignation

Employees in Lebanon have the right to resign at any time, provided statutory notice requirements are respected.

Notice

Form

Resignation should ideally be submitted in writing to the employer, although oral resignation is legally recognized.

Notice period

The required notice depends on the employee’s continuous service:

  • Less than 3 years: 1 month

  • 3–6 years: 2 months

  • 6–12 years: 3 months

  • More than 12 years: 4 months Both the employer and the employee are required to respect these notice periods.

Payment in lieu of notice or notice waiver

Employees may request to waive the notice period, or employers may offer payment in lieu of notice, calculated based on the employee’s gross salary corresponding to the required notice duration.

End-of-Service Benefits

Severance/Gratuity

Employees who have completed at least one year of service are entitled to an end-of-service indemnity (gratuity).

For private-sector employees, this is usually 8.5% of gross monthly salary contributed monthly to the NSSF. The accumulated amount is paid at the end of employment and calculated based on the number of years of service, with full payment for completed months of service.

Other Benefits

  • Accrued but unused annual leave must be paid out in full

  • Outstanding salary up to the resignation date is payable

  • Full notice period pay

  • Other benefits (bonuses, allowances) depend on the employment contract and company policy but are generally due if earned

Termination Documentation

  • Final settlement statement showing total salary, deductions, NSSF contributions, and end-of-service benefits

  • A resignation acceptance letter from the employer may be issued

  • Copies of payslips, social security records, and leave balances are often provided for legal and personal records

Employer Termination With Cause in Lebanon

Termination with cause must be properly evidenced and documented to be considered valid. Even then, employees may still challenge the dismissal as arbitrary.

Acceptable grounds

Article 74 of the Labour Law allows an employer to terminate an employment contract without indemnity and without prior notice in specific cases, including:

  • Acquisition of a new nationality different from the employee’s original nationality

  • Unsatisfactory trainee performance during the first three months of service

  • Intentional misconduct or deliberate negligence causing material damage to the employer (with written notification to the Social Affairs Service within 3 days)

  • Repeated serious violations of internal regulations (three violations within one year despite written warnings)

  • Unjustified absence exceeding 15 days in one year or more than 7 consecutive days

  • The employee must justify the absence within 24 hours

  • The employer must issue a written warning specifying unjustified days

  • Criminal conviction resulting in imprisonment of one year or more, or offenses committed at the workplace

  • Unprovoked assault against the employer or the employer’s representative

Notice

Form

Termination should ideally be documented in writing, specifying the grounds

Notice period

Immediate termination is permitted; no notice is required

Payment in lieu of notice or notice waiver

Not applicable.

End-of-Service Benefits

Severance

Employees dismissed for serious misconduct are typically not entitled to severance pay, unless otherwise specified in the employment contract.

Other Benefits

  • Payment of unpaid wages

  • Compensation for unused annual leave

  • Any other statutory rights accrued up to the termination date

Termination Documentation

Written dismissal record stating the specific reasons for immediate termination

Employer Termination Without Cause in Lebanon

Termination without cause may occur for reasons unrelated to employee misconduct but must strictly comply with Labour Code requirements.

Notice

Form

Written notice is required

Notice period

  • Less than 3 years: 1 month

  • 3–6 years: 2 months

  • 6–12 years: 3 months

  • More than 12 years: 4 months

Payment in lieu of notice or notice waiver

The employer may pay salary instead of requiring the employee to work during the notice period.

End-of-Service Benefits

Severance

Employees terminated without cause are entitled to end-of-service indemnity, typically calculated as 1 month’s salary for each year of service for indefinite contracts.

Other Benefits

  • Unpaid wages

  • Unused annual leave

  • Other contractual benefits due up to termination

Termination Documentation

  • Written termination letter stating dismissal without cause

  • Notice period details or payment in lieu

Mutual Termination Agreements in Lebanon

Lebanese Labour Law allows employers and employees to mutually agree to end an employment relationship, provided consent is voluntary and terms are documented in writing.

Notice

Form

Written agreement signed by both parties

Notice period

Negotiable

Waiver of notice

Allowed if explicitly stated in the agreement

End-of-Service Benefits

Severance

Severance terms are flexible and may include full, partial, or lump-sum payments, depending on what the parties agree.

Other Benefits

  • Accrued wages

  • Unused annual leave

  • Other contractual or negotiated benefits

Termination Documentation

A mutual termination agreement should clearly include:

  • Employee and employer details

  • Effective termination date

  • Notice period or waiver

  • Settlement of end-of-service benefits

  • Signatures of both parties

Offboarding Process for theEnd of Fixed-Term Contracts in Lebanon

If the Fixed-Term Contract Ends Normally

Notice

  • No advance notice is generally required unless specified in the contract

  • If the employee works one day beyond expiry, the contract converts to unlimited duration

  • Non-renewal should be communicated at least 15 days in advance

End-of-Service Benefits

Other Benefits

  • Unused annual leave
  • Accrued wages
  • Any contractual benefits due

If the Employer Terminates Early

Notice

  • Early termination is allowed only for legitimate reasons under Article 74
  • If terminated without cause, notice or payment in lieu applies

End-of-Service Benefits

Severance/Gratuity

  • Full severance as if the contract had been completed
  • Reduced or no severance if termination is for valid cause

Other Benefits

  • Accrued wages
  • Unused annual leave
  • Contractual entitlements

Final Payment Timing & Immigration and Visa Compliance in Lebanon

Final Payment Deadline

Under Articles 56 - 57 and 60 - 61 of the Lebanese Labour Code, all wages, accrued benefits, and end-of-service indemnities must be paid immediately upon termination.

Penalty

Late payment may entitle the employee to:

  • Wages for the delay period
  • Compensation for abusive or unlawful dismissal, where applicable

Visa and Immigration Compliance

Upon termination, employers should coordinate with the employee to cancel or adjust sponsorship in compliance with General Security (DGGS) and Ministry of Labor regulations. This may include formally canceling work permits or residence status once employment ends.

Key Elements of an Employment Contract in Lebanon
When drafting an employment contract for employees in Lebanon, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Stay Compliant While Hiring In Lebanon

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Lebanon.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in Lebanon

Got Questions? Find Answers Here

What are the notice and severance rules if I need to let someone go?

Notice scales with tenure: one month for under three years, two months for three to six years, three months for six to twelve years, and four months for over twelve years. Employees terminated without cause are entitled to end-of-service indemnity, typically calculated as one month's salary per year of service. All final payments must be made immediately upon termination.

Do I need to set up a legal entity to hire in Lebanon?

Not if you use an Employer of Record like RemotePass. An EOR acts as the legal employer, handling payroll, compliance, and contracts while you manage day-to-day work.

What's the minimum wage in Lebanon?

USD 314 per month. Payroll is typically processed in US dollars.

How many public holidays are mandatory in Lebanon?

Only two public holidays are legally mandatory in the private sector: Labor Day (May 1) and Independence Day (November 22). Other national or religious holidays may be observed at the employer's discretion but are not legally required to be paid.

What is end-of-service indemnity?

End-of-service indemnity is a statutory severance fund managed through the National Social Security Fund (NSSF). Employers contribute 8.5% of gross monthly salary to the fund, which accumulates and is paid to employees upon termination or retirement after at least one year of service.

What happens to work permits when employment ends?

Employers should coordinate with the employee to cancel or adjust sponsorship through General Security (DGGS) and Ministry of Labor. This includes formally canceling work permits or residence status once employment ends.

Let’s Chat

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Lebanon

Belgium is one of the smallest and most densely populated countries in Europe. Since winning independence in 1830, it has been headed by a hereditary parliamentary constitutional monarch.
Contractor Management
Payroll
EOR
Contractor of Record
العملة
Lebanese Pound (LBP)
تردد الرواتب
Monthly
ضرائب أصحاب العمل
22.5%

نظرة عامة

التركيبة السكانية
اللغة
العاصمة
العملة
Lebanese Pound (LBP)
رمز الاتصال الدولي
الحد الأدنى للأجور
ساعات العمل
أيام الأسبوع
ساعات العمل اسبوعيا

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني
13th Salary
متوسط ​​ضريبة صاحب العمل

تحصيل الضرائب

ضريبة القيمة المضافة

ضريبة القيمة المضافة
حساب الضريبة في Lebanon
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LIB
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Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في Lebanon عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

Pre-boarding

Pre-boarding

Pre-boarding

العناصر الأساسية في عقد العمل في Lebanon
عند إعداد عقد عمل للموظفين في Lebanon يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية
إجازة الأمومة
إجازة الأبوة
الإجازة السنوية
عطلات رسمية في Lebanon

عملية إنهاء العقود

Personal Details

Name, contact information, and role of the employee.

نمو سوق العمل عن بُعد _  

تحديات التوظيف عن بُعد في  _

تبسيط التوظيف عن بُعد في _ مع ريموت باس

نمِّ فريقك في Lebanon
مع ريموت باس

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك Lebanon.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

تجربة مجانية لمدة 7 أيام

لا حاجة لبطاقة ائتمان

يمكنك الإلغاء في أي وقت

Hiring in Lebanon | Payroll, Tax & Employment Guide

Lebanon offers access to a highly educated, multilingual workforce. The combination of education quality and cost structure makes it practical for companies building remote teams in tech, finance, and support roles

RemotePass makes hiring in Lebanon simple. We handle compliance, contracts, and payroll. You focus on growing your business.

Key Takeaways for Hiring in Belgium

  • Employment contracts may be fixed-term or open-ended, with a non-extendable probation period of up to three months.
  • Employers contribute approximately 22.5% of payroll toward social security and statutory funds.
  • Only two public holidays are legally mandatory in the private sector.
  • Employees are entitled to end-of-service indemnity through the National Social Security Fund (NSSF).

Quick Facts for Hiring in Lebanon

Continent
Asia
Capital
Beirut
Currency
Lebanese Pound (LBP)
Language
Arabic
Payroll Cycle
Monthly
Pay Date
26th - 28th of the month

Lebanon Employment Contract Overview

Below is the standard structure used to prepare compliant employment contracts in Lebanon, aligned with the Labour Code and local market practice.

Contract Type
Fixed-term /Open-ended
Local Language Required?
Yes
Bilingual?
Yes
Probation Period
Up to 3 months (non-extendable). During probation, the employer may terminate without indemnity or prior notice.
Minimum Paid Time Off
Minimum 15 working days after 1 year of service
Public Holidays
Labor Day (May 1) and Independence Day (Nov 22)
Notice Period

  • Less than 3 years: 1 month
  • 3–6 years: 2 months
  • 6–12 years: 3 months
  • More than 12 years: 4 months

What Do You Need to Include in a Lebanon Employment Contract?

Here’s what you need to include to stay compliant when drafting an employment contract in Lebanon.

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work In Lebanon?

Payroll in Lebanon is typically processed monthly, with contributions split between employers and employees and administered through the National Social Security Fund (NSSF).

Payroll Setup

Salary currency

USD (US Dollars, $)

Minimum Wage

USD 314 per month

Hours per Week

48 hours per week / 8 hours per day / 6 days per week

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

Not required.

Gross Salary Structure

Gross salary doesn’t follow a standardized structure in Lebanon.

What Payroll Taxes Do Employers Pay in Lebanon?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

End-of-Service Indemnity Fund:

8.5% of gross salary

Family Allowances Fund:

6%

Sickness & Maternity (Medical Care):

11%

Estimated Employer Cost:

22.5%

What Payroll Taxes Do Employees Pay in Lebanon?

Individual Income Tax

Progressive:

  • 2%: Up to 360,000,000

  • 4%: 360,000,001 – 540,000,000

  • 7%: 540,000,001 – 900,000,000

  • 11%: 900,000,001 – 1,800,000,000

  • 15%: 1,800,000,001 – 3,600,000,000

  • 20%: 3,600,000,001 – 6,300,000,000

  • 25%: Above 6,300,000,000

Social Contributions


Sickness & Maternity (Medical Care):

11% (capped)

حاسبة تكلفة التوظيف

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LIB
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Thank you! Your submission has been received!
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تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي

Mandatory Employee Benefits in Lebanon

Employment of expats is supported in Belgium.

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

Provides medical coverage for employees and their dependents under the National Social Security Fund.

Pension/Social Security Government

Payroll Contributions

End-of-Service Indemnity: Paid to employees upon termination or retirement as a statutory severance fund.

Other Statutory Benefits Government

Payroll Contributions

Family Allowances: Financial support for employees’ dependent children.

Leave And Holiday Entitlement In Lebanon

Lebanese labour law sets clear minimum standards for employee leave, with additional flexibility for employers to enhance benefits through company policy or employment contracts.

Annual leave

Employees are entitled to a minimum of 15 working days of paid annual leave after completing one full year of service. This leave is fully funded by the employer.

While employers typically determine the timing of annual leave to ensure business continuity, employees cannot be dismissed or served notice during their leave period. If the employment relationship ends, any unused annual leave is generally compensated in accordance with the Labour Code.

Public holidays

The Labour Code mandates two compulsory public holidays for private-sector employees:

  • Labor Day – May 1

  • Independence Day – November 22

These days are fully paid. Other national or religious holidays may be observed at the employer’s discretion and are not legally required to be paid.

Sick Leave

Employees are entitled to paid sick leave. Initially, sick pay is covered by the employer, with the National Social Security Fund (NSSF) potentially reimbursing part of the cost depending on the employee’s contribution history and the duration of the illness.

Sick leave applies to temporary incapacity caused by illness or injury, and employers are prohibited from penalizing employees for taking legitimate sick leave.

Maternity Leave

Female employees are entitled to a minimum of 70 days of maternity leave. Partial wage coverage is funded through NSSF contributions, while the employer guarantees job protection during the leave period.

Employees have the right to return to the same position or an equivalent role after maternity leave, and the law explicitly protects employees from dismissal due to pregnancy or maternity.

Paternity Leave

Paternity leave is not explicitly mandated under Lebanese Labour Law. However, many employers voluntarily provide 3 to 7 days of paid leave to fathers following the birth of a child. Availability depends on company policy and contractual terms.

Other Types of Leave

Other forms of leave are not generally required by law, but employers may offer additional leave types as part of internal policies or individual employment agreements.

Termination and Offboarding in Lebanon

Termination in Lebanon is governed by strict statutory rules covering notice, severance, and documentation to protect both employer and employee rights.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

Lebanon Employee Resignation

Employees in Lebanon have the right to resign at any time, provided statutory notice requirements are respected.

Notice

Form

Resignation should ideally be submitted in writing to the employer, although oral resignation is legally recognized.

Notice period

The required notice depends on the employee’s continuous service:

  • Less than 3 years: 1 month

  • 3–6 years: 2 months

  • 6–12 years: 3 months

  • More than 12 years: 4 months Both the employer and the employee are required to respect these notice periods.

Payment in lieu of notice or notice waiver

Employees may request to waive the notice period, or employers may offer payment in lieu of notice, calculated based on the employee’s gross salary corresponding to the required notice duration.

End-of-Service Benefits

Severance/Gratuity

Employees who have completed at least one year of service are entitled to an end-of-service indemnity (gratuity).

For private-sector employees, this is usually 8.5% of gross monthly salary contributed monthly to the NSSF. The accumulated amount is paid at the end of employment and calculated based on the number of years of service, with full payment for completed months of service.

Other Benefits

  • Accrued but unused annual leave must be paid out in full

  • Outstanding salary up to the resignation date is payable

  • Full notice period pay

  • Other benefits (bonuses, allowances) depend on the employment contract and company policy but are generally due if earned

Termination Documentation

  • Final settlement statement showing total salary, deductions, NSSF contributions, and end-of-service benefits

  • A resignation acceptance letter from the employer may be issued

  • Copies of payslips, social security records, and leave balances are often provided for legal and personal records

Employer Termination With Cause in Lebanon

Termination with cause must be properly evidenced and documented to be considered valid. Even then, employees may still challenge the dismissal as arbitrary.

Acceptable grounds

Article 74 of the Labour Law allows an employer to terminate an employment contract without indemnity and without prior notice in specific cases, including:

  • Acquisition of a new nationality different from the employee’s original nationality

  • Unsatisfactory trainee performance during the first three months of service

  • Intentional misconduct or deliberate negligence causing material damage to the employer (with written notification to the Social Affairs Service within 3 days)

  • Repeated serious violations of internal regulations (three violations within one year despite written warnings)

  • Unjustified absence exceeding 15 days in one year or more than 7 consecutive days

  • The employee must justify the absence within 24 hours

  • The employer must issue a written warning specifying unjustified days

  • Criminal conviction resulting in imprisonment of one year or more, or offenses committed at the workplace

  • Unprovoked assault against the employer or the employer’s representative

Notice

Form

Termination should ideally be documented in writing, specifying the grounds

Notice period

Immediate termination is permitted; no notice is required

Payment in lieu of notice or notice waiver

Not applicable.

End-of-Service Benefits

Severance

Employees dismissed for serious misconduct are typically not entitled to severance pay, unless otherwise specified in the employment contract.

Other Benefits

  • Payment of unpaid wages

  • Compensation for unused annual leave

  • Any other statutory rights accrued up to the termination date

Termination Documentation

Written dismissal record stating the specific reasons for immediate termination

Employer Termination Without Cause in Lebanon

Termination without cause may occur for reasons unrelated to employee misconduct but must strictly comply with Labour Code requirements.

Notice

Form

Written notice is required

Notice period

  • Less than 3 years: 1 month

  • 3–6 years: 2 months

  • 6–12 years: 3 months

  • More than 12 years: 4 months

Payment in lieu of notice or notice waiver

The employer may pay salary instead of requiring the employee to work during the notice period.

End-of-Service Benefits

Severance

Employees terminated without cause are entitled to end-of-service indemnity, typically calculated as 1 month’s salary for each year of service for indefinite contracts.

Other Benefits

  • Unpaid wages

  • Unused annual leave

  • Other contractual benefits due up to termination

Termination Documentation

  • Written termination letter stating dismissal without cause

  • Notice period details or payment in lieu

Mutual Termination Agreements in Lebanon

Lebanese Labour Law allows employers and employees to mutually agree to end an employment relationship, provided consent is voluntary and terms are documented in writing.

Notice

Form

Written agreement signed by both parties

Notice period

Negotiable

Waiver of notice

Allowed if explicitly stated in the agreement

End-of-Service Benefits

Severance

Severance terms are flexible and may include full, partial, or lump-sum payments, depending on what the parties agree.

Other Benefits

  • Accrued wages

  • Unused annual leave

  • Other contractual or negotiated benefits

Termination Documentation

A mutual termination agreement should clearly include:

  • Employee and employer details

  • Effective termination date

  • Notice period or waiver

  • Settlement of end-of-service benefits

  • Signatures of both parties

Offboarding Process for theEnd of Fixed-Term Contracts in Lebanon

If the Fixed-Term Contract Ends Normally

Notice

  • No advance notice is generally required unless specified in the contract

  • If the employee works one day beyond expiry, the contract converts to unlimited duration

  • Non-renewal should be communicated at least 15 days in advance

End-of-Service Benefits

Other Benefits

  • Unused annual leave
  • Accrued wages
  • Any contractual benefits due

If the Employer Terminates Early

Notice

  • Early termination is allowed only for legitimate reasons under Article 74
  • If terminated without cause, notice or payment in lieu applies

End-of-Service Benefits

Severance/Gratuity

  • Full severance as if the contract had been completed
  • Reduced or no severance if termination is for valid cause

Other Benefits

  • Accrued wages
  • Unused annual leave
  • Contractual entitlements

Final Payment Timing & Immigration and Visa Compliance in Lebanon

Final Payment Deadline

Under Articles 56 - 57 and 60 - 61 of the Lebanese Labour Code, all wages, accrued benefits, and end-of-service indemnities must be paid immediately upon termination.

Penalty

Late payment may entitle the employee to:

  • Wages for the delay period
  • Compensation for abusive or unlawful dismissal, where applicable

Visa and Immigration Compliance

Upon termination, employers should coordinate with the employee to cancel or adjust sponsorship in compliance with General Security (DGGS) and Ministry of Labor regulations. This may include formally canceling work permits or residence status once employment ends.

Key Elements of an Employment Contract in Lebanon
When drafting an employment contract for employees in Lebanon, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

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FAQs About Hiring in Lebanon

Got Questions? Find Answers Here

What are the notice and severance rules if I need to let someone go?

Notice scales with tenure: one month for under three years, two months for three to six years, three months for six to twelve years, and four months for over twelve years. Employees terminated without cause are entitled to end-of-service indemnity, typically calculated as one month's salary per year of service. All final payments must be made immediately upon termination.

Do I need to set up a legal entity to hire in Lebanon?

Not if you use an Employer of Record like RemotePass. An EOR acts as the legal employer, handling payroll, compliance, and contracts while you manage day-to-day work.

What's the minimum wage in Lebanon?

USD 314 per month. Payroll is typically processed in US dollars.

How many public holidays are mandatory in Lebanon?

Only two public holidays are legally mandatory in the private sector: Labor Day (May 1) and Independence Day (November 22). Other national or religious holidays may be observed at the employer's discretion but are not legally required to be paid.

What is end-of-service indemnity?

End-of-service indemnity is a statutory severance fund managed through the National Social Security Fund (NSSF). Employers contribute 8.5% of gross monthly salary to the fund, which accumulates and is paid to employees upon termination or retirement after at least one year of service.

What happens to work permits when employment ends?

Employers should coordinate with the employee to cancel or adjust sponsorship through General Security (DGGS) and Ministry of Labor. This includes formally canceling work permits or residence status once employment ends.

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