Social security contributions for Lebanese are as per the following:
Borne by the employer: 8% for the maternity and sickness benefit schemes, on a maximum base of LBP 2.5 million (amounting to LBP 200,000 as a maximum per month), and 6% for the family benefit schemes, on a maximum base of LBP 1.5 million (amounting to LBP 90,000 as a maximum per month), in addition to 8.5% of total annual earnings for the end-of-service indemnity, with no ceiling.
Borne by the employee: 3% for the medical scheme, on a maximum base of LBP 2.5 million (amounting to LBP 75,000 as a maximum per month).
Salaries of foreign staff are normally subject to all contributions, except those for the end-of-service indemnity fund. However, foreign employees do not receive the family allowance benefits nor do they benefit from the medical reimbursements.
However, concerning citizens of France, Belgium, Italy and United Kingdom, contributions must be entirely paid and employees benefit from all social security services (because these foreign states recognize to the Lebanese employees the equality and the reciprocity of treatment in matters of social security based on bilateral agreements with Lebanon). They are treated similarly to Lebanese nationals.
If you need more information, please do not hesitate to contact us. Newton Workforce is a manpower company providing staffing, payroll and outsourcing services to multinationals operating in Lebanon. For more details, please visit our main page ABOUT US – Newton Workforce , or contact us at info@newtonworkforce.com.