---
name: lb-payroll-social
description: "Source-cited draft: payroll & social contributions for Lebanon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/lb-payroll-social"
  jurisdiction: "LB"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Lebanon Payroll & Social Contributions

## National Social Security Fund (NSSF) contributions

- **Employer — sickness/maternity contribution** — 8% on a maximum monthly base of LL 120 million percent  _(Social 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 percent  _(Social 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)) (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 percent  _(Social 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 month LBP  _(Social Security Law (Decree-Law No. 13955 of 1963) — https://taxsummaries.pwc.com/lebanon/corporate/other-taxes)_
- **Wage ceiling — family allowances** — LL 18 million per month LBP  _(Social 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 NSSF  _(Income 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)) (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)) (approx — confirm exact remittance schedule with NSSF)  _(Social Security Law (Decree-Law No. 13955 of 1963))_

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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[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `lb-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/lb-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.