Country Payroll Guide Lebanon
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- 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
- The minimum wage in Lebanon is 675000 LBP per month.
- Payroll Cycle
- 13th Salary
There are no provisions in the law.
- Employee Income Tax (1)
- Progressive payroll tax rates between 2% and 25%
- 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
- Employment Visa
A work permit is required for non residents who wish to work in Lebanon.