Hiring in Lebanon: Complete Guide 2027
Everything you need to know about hiring and managing employees in Lebanon
Overview
Lebanon runs two currencies on one payslip. Many private salaries are paid in fresh US dollars, while income tax and NSSF contributions are computed in pounds at LBP 89,500 a dollar. Below the ceilings the employer pays 22.5%: 8% for medical care up to LBP 120 million a month, 6% for family allowances up to LBP 28 million, 8.5% for end of service with no cap. On $3,500 a month the caps bring that to about 12%. With a published EOR fee of $350 to $700, a hire on $2,000 to $3,000 a month costs 25 to 50% above gross. The main risk is under-declaration.
Currency
Primary Language
Payroll Tax
Pay Frequency
Overview
Employer Costs
Employer Social Contributions
Mandatory Benefits
EOR Service Fee
Total Additional Cost
Employee Deductions
Income Tax
Employee Social Contributions
Mandatory Employee Benefits
PAYROLL & SETUP
Setting Up Payroll in Lebanon
Lebanese payroll runs monthly. The employer needs a Commercial Register entry, a tax number at the Ministry of Finance and an employer account at the NSSF (National Social Security Fund). NSSF rates: medical care 8% employer and 3% employee on pay up to LBP 120 million a month since August 2025; family allowances 6% employer up to LBP 28 million since May 2026; end of service 8.5% employer, uncapped. Dollar salaries are converted at LBP 89,500 for tax and for the NSSF. Salary tax runs from 2% to 25% on the annual bands of the 2024 budget law, after a deduction of LBP 450 million for the employee, 225 million for a non-working spouse and 45 million per child, up to five. Minimum wage: LBP 28 million a month since 1 August 2025. A transport allowance is due for each day on site: five litres of petrol, between LBP 500,000 and 800,000, under Decree 4021 published on 22 October 2026. The EOR files the NSSF declarations and the tax withholding.
Key Labor Laws &
Requirements
Employment Contracts
- Dollar salaries converted at LBP 89,500 for tax and the NSSF
- Minimum wage LBP 28 million a month since August 2025
- Ministry of Labour work permit and General Security residency for foreign hires
Leave & Time Off
- The employer pays wages during sick and maternity leave under the Labour Code; the NSSF covers medical care
- Transport allowance due for each day of physical attendance
- 15 days of paid annual leave; 10 weeks of maternity leave
Termination Rules
- Notice of 1 to 4 months by seniority; probation up to 3 months
- End-of-service indemnity paid by the NSSF from the 8.5% branch
- A salary declared at a lira fraction shrinks the indemnity
COMPLIANCE
Fresh-Dollar Payroll and End-of-Service Compliance in Lebanon
Two questions decide most disputes. The first is the declared salary. Since February 2024 the NSSF converts foreign-currency pay at the highest official rate, LBP 89,500, and the 2024 budget law has the salary tax computed in pounds at the rate the Central Bank and the Ministry of Finance set. A payroll that declares a lira fraction of a dollar salary underpays both and cuts the end-of-service indemnity the employee will draw from the NSSF. The second is nationality. A non-Lebanese hire needs a Ministry of Labour work permit and a General Security residency, tied to the employer, and some professions are reserved for Lebanese citizens. An EOR with a Lebanese company carries both files and the exit calculation.
Figures checked against official sources: National Social Security Fund (memos on rates, ceilings and minimum wage, 2024 to 2026); Budget Law No. 324 of 2024, Labour Code of 1946 and Law 267 of 2014 (Legiliban, Lebanese University); Presidency of the Council of Ministers (Decree 4021 of 2026); General Security (work residence). Checked November 2026.
Key Challenges
- Salaries paid in fresh dollars but declared in pounds at LBP 89,500 to the tax office and the NSSF
- End-of-service indemnity built from an uncapped 8.5% employer branch at the NSSF
- Ministry of Labour work permit and General Security residency for every foreign hire
- Ceilings, minimum wage and transport allowance reset by decree several times since July 2025
- Transport allowance indexed to five litres of petrol per day on site, LBP 500,000 to 800,000
Country Highlights
Advantages
- Arabic, French and English used in daily business
- Employees pay 3% to the NSSF and nothing else in contributions
- Two of the three employer NSSF branches are capped, so the on-cost rate falls as pay rises
- Minimum wage of LBP 28 million a month, about $313
- Time zone UTC+2 (UTC+3 in summer), one hour ahead of Paris
Popular Industries & Roles
Technology
Avg. Salary: $12k-$38k
Beirut's developers and designers work in Arabic, French and English, often for clients abroad
NGOs & Humanitarian Aid
Avg. Salary: $10k-$36k
UN agencies and NGOs run large programmes across Lebanon and hire national staff for field and support roles
Media & Advertising
Avg. Salary: $8k-$28k
Beirut's advertising and media houses have long produced Arabic content for clients across the Gulf
Top 3 Providers in Lebanon
Based on our analysis of pricing, compliance record, service quality, and customer reviews
Levant Outsourcing
- Jordan / MENA HR outsourcing + EOR
- 7 countries; regional multinational base
- Philip Morris, PepsiCo, GSK clients
- Visa, payroll and medical insurance services
mselect
- Iraq / MENA EOR + workforce solutions
- 13 years; 4 Iraq offices
- IBBC member; energy, engineering, NGO
- Visa, Huawei, Mercy Corps and UN agency clients
Connect Resources
- UAE and Middle East EOR specialist
- MOHRE-accredited; Randstad alliance
- 1,000+ clients; 150+ UAE specialists
- Visa sponsorship and WPS payroll
Frequently asked questions
Hiring in Lebanon through an EOR, in short.
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How much does an employer pay on top of salary in Lebanon?
Employer contributions in Lebanon come to 22.5%, two branches capped; the largest mandatory line is End of service 8.5%. With the other statutory benefits and a typical EOR fee, budget ~25–50% on top of gross salary.
What does an EOR charge per employee in Lebanon?
Published EOR fees in Lebanon run $350–700/mo per employee per month, with any setup fee negotiated separately. The fee is flat, so it weighs less as the salary rises.
What does an employee in Lebanon pay in tax and contributions?
Income tax is 2–25% progressive and employee social contributions are 3% (3% NSSF medical), both withheld by the employer on every pay run.
How long does it take to hire through an EOR in Lebanon?
3-7 Days once the employee's documents are in. The contract is issued by the EOR's local entity and payroll runs on the local cycle (Monthly).
Which EOR providers rank best in Lebanon?
Levant Outsourcing, mselect and Connect Resources hold the first three places in our ranking for hiring in Lebanon. The full top 10, with the questions to put to each provider before signing, is here: Top 10 EOR providers in Lebanon.
Find a better EOR — without risk
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