STATUTORY BENEFITS
Transportation and family allowances in Lebanese payroll
These amounts can increase what an employee receives without changing net salary before benefits. They must be shown separately to avoid confusing salary, benefits and employer contributions.
Rules version LB-2026.2 · Reviewed 3 September 2026
Transportation allowance
Salary Ledger uses 450,000 LBP for each eligible working day entered. The user must supply the number of payable days because attendance, leave and working arrangements vary.
The calculator adds transportation to employee cash received and to employer cost. It does not treat the amount as part of net salary before statutory benefits.
NSSF family benefits
| Eligible family member | Monthly benefit used |
|---|---|
| Spouse | 2,100,000 LBP |
| Each eligible child | 1,155,000 LBP |
| Maximum children | 5 |
| Maximum family benefit | 7,875,000 LBP |
Worked example: spouse and two children
The estimated family benefit is 4,410,000 LBP: 2,100,000 LBP for the spouse plus two child amounts of 1,155,000 LBP. With 22 transportation days, total statutory cash benefits are 14,310,000 LBP.
Eligibility matters
The calculator does not determine legal entitlement. Family benefits should be selected only when the employee is registered with NSSF and the spouse and children satisfy the applicable conditions. Transportation days should reflect the employer’s payable attendance record.