Foreign nationals must obtain a work permit and residency permit before beginning employment in Lebanon. Employers are responsible for sponsoring the employee and submitting documentation to the Ministry of Labour.

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Work permits are typically issued for one year and must be renewed annually. Certain professions are restricted to Lebanese nationals, and employers must demonstrate that the role cannot easily be filled locally.

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• Employers must register with the Lebanese tax authorities and the National Social Security Fund (NSSF) before employing staff.
• Payroll is typically processed monthly.
• Employers are responsible for withholding income tax and employee social security contributions and remitting these to the relevant authorities.
• Employers must also submit periodic payroll declarations and annual reconciliations.
• Social Security Contributions (approximate):
  
  • Employer: Maternity and sickness (8%), family benefit (6%), end-of-service indemnity (5%)
  • Employee: ~3%

• Employment contracts may be fixed-term or indefinite. Written contracts are recommended and often used in practice.
• Probation Period: Usually up to 3 months.
• Working Hours: Standard workweek: 48 hours
• Overtime: Must be compensated at 150% or 200% on rest days.
• Minimum Wage: Set by government regulation and subject to periodic adjustment.
• Termination: Termination requires notice unless dismissal is due to serious misconduct. Employers must provide justification for termination in many cases.
• Severance: Employees are entitled to end-of-service indemnity calculated based on salary and years of service.

• Annual Leave: Minimum 15 days of paid annual leave after one year of service.
• Sick Leave: Paid sick leave is available according to length of employment, typically requiring medical certification.
• Maternity Leave: 10 weeks of paid maternity leave.
• Public Holidays: Approximately 20 official public holidays per year.
• Employees also benefit from social security coverage through the NSSF.

• Tax Residency: Individuals who reside in Lebanon, have a home or place of business in Lebanon or who spend 183 days in the country over 12 months.
• Residents are generally taxed on Lebanese-sourced employment income.
• Tax Year: January 1 – December 31.
• Lebanon applies a progressive personal income tax system with rates up to 25%.