SOCIAL SECURITY
Employee and employer NSSF contributions in Lebanon
The employee deduction and employer contributions are different amounts serving different branches. Employer contributions increase payroll cost; they are not deducted from the employee’s net salary.
Rules version LB-2026.2 · Reviewed 3 September 2026
Rates and ceilings used by the calculator
| Contribution | Rate | Monthly earnings ceiling | Who pays |
|---|---|---|---|
| Sickness and maternity | 3% | 140,000,000 LBP | Employee |
| Sickness and maternity | 8% | 140,000,000 LBP | Employer |
| Family allowances | 6% | 28,000,000 LBP | Employer |
| End of service | 8.5% | No calculator ceiling | Employer |
What a ceiling changes
A ceiling limits the salary base, not the salary itself. At gross salary above 140,000,000 LBP, the calculator holds the employee health contribution at 4,200,000 LBP and the employer health contribution at 11,200,000 LBP. The end-of-service estimate continues to use full gross salary.
Worked example: 200,000,000 LBP monthly
Contribution versus benefit
The employer’s 6% family-allowance contribution funds the NSSF branch. It is not the same as the family benefit an eligible employee may receive. Salary Ledger therefore shows employer contributions under employer cost and family benefits under employee cash benefits.