Lebanon – Update to Social Security and Family Allowance Ceilings – 1 July 2025
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On 1 July 2025, the Lebanese Ministry of Finance issued a decree to modify the ceiling limits under the National Social Security Fund (NSSF) for family allowances and the maximum earnings subject to deductions for the maternity and sickness benefit, as well as family benefits.
Social Security Rates
| NSSF Ceilings | 2025 | 2024 |
|---|---|---|
| Employer Maternity & Sickness Benefit Schemes - 8% | 120,000,000 | 90,000,000 |
| Employer Family Benefit Schemes - 6% | 18,000,000 | 12,000,000 |
Family Allowance Benefits
| Family Allowance | 2025 | 2024 |
|---|---|---|
| Total amount | 4,500,000 | 2,250,000 |
| Spouse | 1,200,000 | 600,000 |
| Per child | 660,000 | 330,000 |
Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.
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Update to Social Security and Family Allowance Ceilings
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