Lebanon Payroll Outsourcing Alert

Lebanon – Sickness and Maternity Contribution Ceiling Amount Updated.

On 23 June 2022, the Lebanon Ministry of Finance issued a decree that modified the ceiling amounts of Sickness and Maternity social security contributions.

The monthly ceiling for social security contributions related to sickness and maternity benefits has been increased from 3,825,000 LBP to 5,000,000 LBP. Accordingly, the maximum monthly contributions for sickness and maternity have changed as follows:

• Employee Contribution (3%) – increased from 114,750 LBP to 150,000 LBP
• Employer Contribution (8%) – increased from 306,000 LBP to 400,000 LBP.

The new ceiling amendments are effective from 1^st of July 2022.