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National Social Security Fund


The National Social Security Fund (NSSF) provides employees with national insurance coverage for sickness, maternity care, family allowance, end-of-service pensions, work-related accidents and diseases. Formal employees or laborers from any sector are eligible to enroll in the program. These provisions are included in the Social Security Law enacted in 1963.




Social Security contributions are calculated as a percentage of monthly salaries, including overtime, bonuses, and fringe benefits. All employers in Lebanon are required to register their employees at the National Social Security Fund within one month from the start of operations, and are required to pay social security contributions on their behalf.


In general, all Lebanese employees and workers, regardless of the nature of their employment, are subject to the Social Security provisions, provided their activities are conducted on Lebanese territories.


Foreigners working in Lebanon (holders of work permits) are entitled to social security benefits, provided their countries of origin offer equal treatment to Lebanese workers (i.e. France, Italy, UK, Syria, and Belgium).



Contribution Type

Employee’s Contribution

Employer’s Contribution

Sickness and maternity



Family allowances



End of service allowance



Source: NSSF



Non-resident foreigners and Lebanese are exempted from Social Security contributions if they are working in Lebanon and following an employment contract concluded abroad with foreign companies, and if their employer produces evidence that they are entitled to social security benefits in their country of residence at least equivalent to those offered in Lebanon.

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+961 1 983306
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