Lebanon – Sickness and Maternity Contributions Set To Raise

On August 18, 2023, the Lebanese Ministry of Finance issued a decree to modify the ceiling limits for Sickness and Maternity Social Security.

Starting from September 1, 2023, the monthly threshold for Sickness and Maternity contributions will be raised to LBP 18,000,000 from the existing limit of LBP 5,600,000. Accordingly, for the year 2023, this adjustment translates to an annual ceiling of  LBP 116,800,000.

As a result of these amendments, the monthly contribution amounts for both employees and employers are outlined below:

Contributions	From Jan 1st, 2023 - Aug 31st, 2023	From Sept 1st, 2023
Employee @ 3%	LBP 168,000	LBP 540,000
Employer @ 8%	LBP 448,000	LBP 1,440,000

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Lebanon amends Sickness and Maternity Social Security Contribution Ceiling Limits

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