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Payroll & Social Insurance in Lebanon

National Social Security Fund (NSSF) in Lebanon: employer 22.5% and employee 3% for nationals; 22.5% and 3% for non-nationals. EtimadCo payroll applies them as they are.

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Rates

Employer — national
22.5%
Employee — national
3%
Employer — non-national
22.5%
Employee — non-national
3%
Wage protection
bank salary transfer
Weekend
Saturday & Sunday
Sources: taxsummaries.pwc.com · today.lorientlejour.com · magnarsystems.com · 2026-10-25

FAQ

What are the social insurance rates in Lebanon?

Employer 22.5%, employee 3% for nationals.

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