Hiring employees in Lebanon means navigating a benefit and leave framework shaped by the Lebanese Labour Law, the National Social Security Fund (NSSF), and a volatile economic environment that has made certain market-standard practices just as important as statutory requirements. Foreign companies employing people in Lebanon need to understand both layers: the legal minimums you must meet and the benefits employees expect given local conditions. This guide covers every major leave type, mandatory contributions, and market-competitive add-ons for 2026.
Annual leave
Lebanese law ties annual leave entitlement directly to an employee’s length of service. The longer an employee has been with you, the more paid leave they earn each year.
| Years of service | Annual leave entitlement |
|---|---|
| 1–5 years | 15 working days |
| 5–10 years | 17 working days |
| 10–15 years | 19 working days |
| 15+ years | 21 working days |
The employer determines when annual leave is taken based on business requirements, so you’re not obligated to grant leave on demand. Employees can accumulate up to two consecutive annual leave periods, which gives some flexibility for employees who want to take a longer break, but you should track accruals carefully to avoid large liabilities building up.
Two important restrictions apply. First, you can’t terminate an employee while they’re on annual leave. Second, if an employee’s sick leave in a given year exceeds one month, you have the right to reduce that year’s annual leave entitlement to 8 working days.
Public holidays
Lebanon recognises approximately 16–17 public holidays per year, reflecting the country’s mix of Christian and Islamic traditions. Some dates are fixed each year; others shift with the religious calendar.
Fixed public holidays include: New Year’s Day (1 January), Armenian Christmas (6 January), St. Maroun’s Day (9 February), Annunciation Day (25 March), Labour Day (1 May), Assumption of Mary (15 August), Independence Day (22 November), and Christmas (25 December).
Variable holidays follow lunar or liturgical calendars and include Good Friday and Easter Sunday on the Christian side, and Eid al-Fitr, Eid al-Adha, Muharram, Ashoura, and the Prophet’s Birthday on the Islamic side. You’ll need to confirm exact dates for variable holidays each year, as they shift by several days depending on moon sightings and religious authority announcements.
Sick leave
Sick leave in Lebanon is paid, and the employer covers the cost initially. Employees are entitled to paid sick leave when they’re unable to work due to illness, provided they follow the appropriate notification process.
The key threshold to keep in mind is one month. If an employee’s total sick leave in a year exceeds one month, you can reduce their annual leave entitlement to 8 working days for that year. This interaction between sick leave and annual leave is one of the more administratively complex elements of Lebanon’s leave framework, so tracking both simultaneously is important.
Maternity leave
Employees in Lebanon are entitled to a minimum of 70 days of paid maternity leave. This applies from the point of birth, and payment is shared between the employer and the NSSF under the sickness and maternity scheme.
Employers contribute 8% of salary to the NSSF sickness and maternity fund, and employees contribute 3%. In practice, the NSSF reimburses a portion of maternity pay, but the employer is responsible for ensuring the employee receives full payment throughout the leave period. You shouldn’t wait for NSSF reimbursement before paying the employee.
Paternity leave
There’s no statutory paternity leave entitlement in Lebanon. The law doesn’t require employers to give new fathers any paid time off.
Market practice is 3 to 7 days, and most employers operating in Lebanon offer something in this range to remain competitive. If you want to attract and retain talent, building a paternity leave policy into your employment contracts is worth doing, even though it isn’t legally required.
Nssf health coverage
All employers in Lebanon are required to register employees with the National Social Security Fund and make monthly contributions to its medical scheme. The contribution split for the sickness and maternity branch is 8% from the employer and 3% from the employee, calculated on salary.
The NSSF medical scheme provides health coverage for employees and their dependants, including partial reimbursement of medical expenses, hospitalisation, and maternity costs. The coverage has well-documented limitations in terms of the range of providers and reimbursement rates, which is why private health insurance has become standard practice in addition to NSSF. Employers are responsible for registering employees with the NSSF promptly on hiring, and contributions must be paid monthly.
Transportation allowance
The transportation allowance is a mandatory cash benefit in Lebanon, currently set at LBP 9,000,000 per month. It’s part of the broader minimum wage and compensation framework and isn’t optional, regardless of whether your employee works remotely or commutes.
In payroll terms, the transportation allowance is paid alongside salary and is subject to the usual payroll processes. Given Lebanon’s ongoing currency instability, it’s worth confirming current guidance on how this amount interacts with any USD-denominated salary arrangements, as the Lebanese pound equivalent of benefits has fluctuated significantly in recent years.
Market-competitive benefits
Beyond statutory requirements, there are several benefits that employees in Lebanon have come to expect from serious employers. These aren’t legally mandated, but offering them materially affects your ability to hire and keep good people.
Private health insurance sits at the top of the list. NSSF coverage is widely seen as insufficient on its own, and most employers supplement it with a private group health plan. This is less a differentiator and more a baseline expectation in the Lebanese market.
USD-denominated salaries have become a significant benefit in themselves given the depreciation of the Lebanese pound. Employees who are paid entirely or partly in USD are better insulated from currency risk, and offering USD payroll is a strong retention tool for foreign employers who can structure it this way. Housing allowances appear in some sectors, particularly for senior or specialist roles, and may be worth considering depending on the profile of the employees you’re hiring.
How an Employer of Record manages benefits in lebanon
Managing Lebanon’s statutory benefits, NSSF registrations, and local payroll complexities from abroad is a significant operational burden. An Employer of Record like RemotePass handles all of this on your behalf, including NSSF enrolment, benefit structuring, and compliant payroll in a market where the rules and currency conditions can shift quickly. Book a demo to find out how RemotePass structures compliant benefits packages for employees in Lebanon.
