Hiring in Lebanon gives employers access to a multilingual talent pool with strong skills in finance, technology, design, engineering, and language services. Arabic is the official language, yet English and French are widely used in business, which eases collaboration. At the same time, employers must work within an economy that has been reshaped by the post-2019 financial crisis, and they must respect a labor framework rooted in the 1946 Labour Code. This guide explains the minimum wage Lebanon enforces, the country's employment law, payroll, benefits, leave, the hiring process, and termination rules.
Key Facts About Employment in Lebanon
Information Category | Details |
Minimum Wage in Lebanon | LBP 28,000,000 per month. |
Standard Workweek | 48 hours standard. |
Payroll Frequency | At least once per month. |
Fiscal Year | Calendar year (January-December). |
Main Employment Laws | Lebanese Labour Code of 1946. |
Employment Contracts in Lebanon
Employment contracts may be written or oral under Lebanese law. If the contract is written, it must be prepared in Arabic, and it may also be translated into a foreign language where the employer or employee is foreign and does not know Arabic. Lebanese law recognizes several contract types that suit different business needs.
- A permanent (indefinite-term) contract is the standard arrangement, and it carries the full notice and end-of-service protections described later in this guide.
- A fixed-term contract is concluded for a defined period or a specific task, and its maximum duration is generally one year, after which it may be renewed. However, if the relationship continues beyond two years, the contract is treated as indefinite and the employee gains full severance rights.
- A temporary or task-based contract covers seasonal or project work, and it ends when the agreed task is completed.
Although the labor code does not list mandatory clauses, well-drafted contracts protect both parties, so each agreement should clearly state the items below.
- The contract should state the job title and a description of the duties the employee will perform.
- The contract should record the gross salary, the currency of payment, and the payroll frequency.
- The contract should define the probationary period, which may not exceed three months and may not be repeated or extended.
- The contract should specify the notice period, the working hours, and the employee's leave entitlements.
Payroll, Taxes, and Social Security in Lebanon
Payroll in Lebanon combines income tax withholding with mandatory National Social Security Fund (NSSF) contributions. Employers carry the heavier share, while employees contribute a smaller percentage plus their income tax.
Employer Contributions
Contribution Type | Rate | Notes |
NSSF sickness and maternity | The employer pays 8% of salary. | This contribution is capped at a monthly base of LBP 120,000,000. |
NSSF family allowances | The employer pays 6% of salary. | The contribution ceiling rose to LBP 28,000,000 effective May 1, 2026. |
NSSF end-of-service indemnity | The employer pays 8.5% of total earnings. | No ceiling applies to this contribution. |
Employee Contributions
Contribution Type | Rate | Notes |
NSSF medical scheme | The employee pays 3% of salary. | This contribution is capped at a monthly base of LBP 120,000,000. |
Income Tax Brackets
Annual Net Income in LBP | Tax Rate |
0 to 360,000,000 | 2% |
360,000,000 to 900,000,000 | 4% |
900,000,000 to 1,800,000,000 | 7% |
1,800,000,000 to 3,600,000,000 | 11% |
3,600,000,000 to 7,200,000,000 | 15% |
7,200,000,000 to 13,500,000,000 | 20% |
Over 13,500,000,000 | 25% |
Compensation and Benefits in Lebanon
The table below outlines the benefits that employers commonly provide when hiring in Lebanon.
Benefit Type | Detail |
Health insurance | The NSSF provides sickness and maternity coverage, and many employers add private insurance. |
Allowances | Employers commonly grant transportation allowances, and the NSSF pays family and education allowances for a spouse and up to five children. |
Bonuses | Performance bonuses are discretionary, and they are increasingly paid in U.S. dollars to retain talent. |
13th-month salary | A 13th-month payment is not required by law, although some employers offer it as a competitive perk. |
Working Hours and Overtime in Lebanon
The table below sets out the standard working time rules under Lebanese law.
Item | Rule |
Daily rest | Every employee must receive at least 9 uninterrupted hours of rest in each 24-hour period. |
Weekly rest | Every employee must receive a weekly rest of at least 36 uninterrupted hours. |
Overtime pay | Overtime must be paid with a 50% increase over the employee’s ordinary hourly wage. |
Work on rest days and holidays | Where employees are required to work in legally permitted circumstances that affect weekly rest, they may be entitled either to equivalent rest or wages for the hours worked, depending on the applicable legal basis and work arrangement. |
Leave and Statutory Time Off in Lebanon
The table below summarizes the statutory leave entitlements that apply when hiring in Lebanon.
Leave type | Entitlement |
Paid annual leave | Employees earn 15 working days of paid leave after one year of service, and this rises to 21 days after five years with the same employer. |
Sick leave | Sick leave is paid on a sliding scale that increases with tenure, as detailed beneath this table. |
Maternity leave | Female employees receive 10 weeks (70 days) of fully paid maternity leave. |
Paternity leave | Private-sector fathers are commonly granted 3 days of leave, although the statute is limited and many employers set their own policy. |
Other leave | Two days of paid bereavement leave for the death of specified close relatives. |
Sick leave entitlements rise with length of service in the following way. An employee with three months to two years of service receives 15 days at full pay and then 15 days at half pay. An employee with two to four years of service receives one month at full pay and one month at half pay. An employee with four to six years of service receives one and a half months at each rate, an employee with six to ten years receives two months at each rate, and an employee with more than ten years receives two and a half months at full pay and two and a half months at half pay.
The full list of public holidays in Lebanon is set out below, and employers should note that Islamic holiday dates depend on lunar sightings and may shift by a day.
- New Year's Day (January 1)
- Armenian Orthodox Christmas (January 6)
- Saint Maroun's Day (February 9)
- Rafik Hariri Memorial Day (February 14)
- Eid al-Fitr (March 20 and March 21)
- Feast of the Annunciation (March 25)
- Good Friday, Western Church (April 3)
- Easter Sunday, Western Church (April 6)
- Good Friday, Eastern Church (April 10)
- Easter Monday, Eastern Church (April 13)
- Labor Day (May 1)
- Resistance and Liberation Day (May 25)
- Eid al-Adha (May 27 and May 29)
- Hijri New Year (June 16)
- Ashura (June 25)
- Beirut Port Explosion Remembrance Day (August 4)
- Assumption Day (August 15)
- Birthday of the Prophet Muhammad (August 25)
- Independence Day (November 22)
- Christmas Day (December 25)
Hiring and Onboarding Process in Lebanon
- An employer can establish a Lebanese legal entity, which requires registration with the Commercial Registry at the Court of First Instance, registration with the Ministry of Finance for a Tax Identification Number, and registration with the National Social Security Fund.
- An employer can engage the worker as an independent contractor, although this option carries a real risk of misclassification because the contractor is not entitled to NSSF contributions or statutory benefits.
- An employer can partner with an Employer of Record (EOR), which is widely regarded as the fastest and most practical solution because the EOR already holds a Lebanese entity and acts as the legal employer while the company directs the work.
- For onboarding, the employer should prepare a written contract in Arabic, collect the employee's national identity document and bank details, and register the employee with the NSSF promptly so that coverage begins without a gap.
Termination and Notice Periods in Lebanon
- Notice must be given in writing, and the statutory minimum period depends on tenure: it is one month for less than three years of service, two months for three to six years, three months for six to twelve years, and four months for more than twelve years. During the three-month probationary period, either party may end the contract without notice or indemnity.
- Valid grounds for dismissal without notice or severance include serious misconduct, willful negligence that harms the employer's interests, three serious breaches of internal rules after written warnings, unjustified absence beyond the legal limits, and certain criminal convictions; redundancy for economic or technical reasons is also permitted under defined conditions.
- The end-of-service indemnity generally equals one month's salary for each year of service, with a half-month payment for service of less than one year, and it is funded through the employer's NSSF contributions.
- An employer may not dismiss an employee during maternity leave or annual leave, and a court may award between two and twelve months' wages where it finds the dismissal abusive.
Useful Resources
Disclaimer: This article is provided for informational purposes only and should not be relied on as legal advice or used as a substitute for advice from qualified legal counsel.
