Country Payroll Guide Lebanon

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Key Facts

Date format
Lebanese pound (LBP)
the standard rate is 11%



Maternity & Sick Benefits
Maternity & Sick Benefits - 8%
Family Benefit
Family Benefit - 6%
End-of-service Indemnity
End-of-service Indemnity - 8.5%
Total Employment Cost
Total Employment Cost - 22.5%


Medical Scheme
Medical Scheme - 3%
Total Employee Cost
Total Employee Cost - 3%

Minimum Wage

Minimum Wage
The minimum wage in Lebanon is 675000 LBP per month.


Payroll Cycle
13th Salary

There are no provisions in the law.

Income Tax

Employee Income Tax (1)
Progressive payroll tax rates between 2% and 25%

Working Hours

General Working Hours

48 hours per week.


An employee cannot work over 12 hours in one day.


Paid Time Off

15 days of paid annual leave per year, after one year of employment.

Public Holidays

20 public holidays.

Sick Days

30 days of sick leave. However, if the employee requires more than 30 days, the remaining sick days will be deducted from their annual leave allowance.

Maternity Leave

10 weeks of paid maternity leave.

Paternity Leave

At this date in time, fathers do not receive paternity leave, however there is an ongoing proposal to grant new fathers up to three days of paid paternity leave.

Parental Leave

No statutory regulations.

Other Leave

Employees also receive two paid personal days in the event of a death in the family.


Termination Process

A written explanation is required.

Notice Period

A minimum of one month is required. In cases of misconduct or poor performance a notice period is not mandatory.

Severance Pay

In the event of unfair dismissal, the employee is entitled to severance pay from the employer in an amount equivalent to between two and 12 months’ wages.

Probation Period

3 months.


Employment Visa

A work permit is required for non residents who wish to work in Lebanon.