Law provisions concerning Social Security are imperative and do not allow to either the employers or the insured salaried persons to remain outside the scope of these provisions being considered of Public Policy.
Social Security Contributions are calculated as a percentage of monthly salaries, including all benefit up to a maximum wage of five times the official minimum wage. All companies are officially required to register with the NSSF within one month from the start of operations. New employees should be registered within 15 days of their employment.
In general, all Lebanese employees and workers, regardless of the nature of their employment, are subject to the Social Security provisions, provided their activities are conducted on Lebanese territory.
As for Foreigners working in Lebanon and holders of Work Permits, they are entitled to Social Security benefits, provided their countries of origin offer equal treatment to Lebanese workers.
Non-Resident foreigners and Lebanese are exempted from Social Security contributions if they are working in Lebanon pursuant to an Employment Contract concluded abroad with foreign Companies, and if their employer produces evidence that they are entitled to Social Security benefits in their country of residence at least equivalent to those offered in Lebanon.
|Program||Employee Contribution||Employer Contribution|
|Sickness and Maternity||2%||7%|
|End of Service Indemnity||0%||8.5%|