Lebanon
Employ in Lebanon without an entity.
A contract under Lebanon's Labour Code, and social security and income tax handled every month. One contact and one invoice.
The facts of employing in Lebanon.
Paid in Lebanese pounds.
The Labour Code requires wages in the official currency.
Up to 48 hours a week.
With at least 36 hours of rest in a row.
Income tax from 2% to 25%.
Withheld by the employer each month.
Social security in three parts.
Through the NSSF, explained below.
What employing in Lebanon involves, in plain words.
Each is handled for everyone you employ through Global Kinect EOR.
- Contracts
A contract may be written or spoken. A written contract is in Arabic, and may be translated where the employer or the employee is a foreign national who does not read Arabic.
- Trial period: up to 3 months.
- Either side may end it without notice or payment.
- NSSFSocial security
Three parts: health and maternity, family allowances, and end of service.
- Family allowances: 6% from the employer, on pay up to LBP 28,000,000 a month, from May 2026.
- Health and maternity: from both the employer and the employee, on pay up to LBP 120,000,000 a month.
- Income tax
Withheld by the employer each month.
- From 2% to 25%, in seven bands.
- With deductions for the employee, a spouse who does not work, and up to five children.
- Leave
15 days of annual leave on full pay, after a year's service.
- Ending employment
Notice rises with length of service.
- One month under three years, two months from three to six, three months from six to twelve, and four months after twelve.
- A dismissal ruled arbitrary costs two to twelve months' wages.
Hiring in Lebanon, step by step.
You choose the person
And agree the role and the salary.
The contract is put in place
Under Lebanon's Labour Code, with a work permit where one is needed.
They are paid monthly
With social security and income tax handled.
You get one invoice
With every other country you hire in.
Questions about employing in Lebanon
What notice applies in Lebanon?
Notice in Lebanon depends on length of service: one month under three years, two months from three to six years, three months from six to twelve, and four months after twelve. A dismissal found arbitrary carries compensation of two to twelve months' wages, set by the Labour Arbitration Council. During a trial period of up to three months, either side may end the contract without notice.
Can salaries be paid in dollars?
How is end of service paid?
Can we employ a foreign national?
Employing in Lebanon, worked through in full.
The guide goes further than this page.
- Hiring in Lebanon: the work permit, residence and the contract, step by step
How you hire in Lebanon without an entity of your own: the work permit and residence step by step, moving someone already in Lebanon, the work reserved for Lebanese nationals, the contract, the employee test, leave, and what has changed.
6 min read