# Hiring in Lebanon: employment costs, payroll and compliance

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> Statutory data last updated: 2026-02-23. Every figure below carries its own source year.

## Country

| Field | Value |
|---|---|
| Region | Asia |
| Currency | LBP (Lebanese Pound) |

## Pay & working time

| Field | Value | Source year |
|---|---|---:|
| Minimum wage | LBP 18,000,000 | 2024 |

## Employer cost & tax

| Field | Value | Source year |
|---|---|---:|
| Employer social security | 22.5% | 2024 |
| Employee social security | 3% | 2024 |
| Corporate tax rate | 17% | 2026 |

## Termination

| Field | Value | Source year |
|---|---|---:|
| Notice period | 8.7 weeks | 2019 |
| Severance pay | 0 weeks | 2019 |

## Leave & time off

| Field | Value | Source year |
|---|---|---:|
| Paid annual leave | 15 days | 2026 |
| Maternity leave | 10 weeks | 2026 |
| Paternity leave | 0 weeks | 2026 |

## Labour market

| Field | Value | Source year |
|---|---|---:|
| Retirement age | 60 | 2018 |
| Unemployment rate | 11% | 2023 |
| GDP per capita | $3,478 | 2023 |

## Overview

Lebanon's employer social security contribution sits at 22.5% of gross salary, and that figure is the single biggest cost variable you need to plan around before hiring your first employee there. For a country with a GDP per capita of around $3,477, that rate is notably high, which means your total employment cost runs well above the base salary you agree with a candidate.

Using an Employer of Record (EOR) in Lebanon means someone else holds the local employment contract, handles the Lebanese social security filings, and keeps you on the right side of a labour code that has real teeth, especially around notice periods. The corporate tax rate stands at 17%, and while that applies to profits rather than payroll, it matters if you are weighing a full entity setup against the EOR route. For most foreign companies testing the Lebanese market, the EOR path avoids the overhead of incorporation in an economy that is still navigating significant structural pressures.

## Cost context

The employer cost in Lebanon is driven primarily by the 22.5% social security contribution on top of gross salary, with employees contributing a further 3% on their side. There are no itemised statutory employer contributions beyond social security in the data record, so that 22.5% is the main lever to watch when modelling your true cost per hire.

## Things to watch

A few Lebanon-specific details can catch foreign employers off guard if they are not built into the budget from day one.

- Employer social security is 22.5% of gross. This is not a minor add-on. Every salary offer you make needs to be costed with that contribution sitting on top, or your budget will be short from month one.

- Notice periods run to 8.7 weeks. That is longer than many employers expect for a market of this size, and it affects how quickly you can restructure or exit a role if circumstances change.

- The statutory minimum wage is 18,000,000 LBP per month. Lebanon's currency has experienced severe depreciation, so you need to track the real-world purchasing power of any salary denominated in LBP and understand how your EOR handles currency risk for employees.

- Retirement age is 60. That is earlier than in many comparable markets, which affects long-term workforce planning and the social security contribution timeline for older hires.