NSSF Contributions in Lebanon: An Employer's Guide
AdvisorLB Team
Every Lebanese employer that has at least one salaried employee must register with the National Social Security Fund (NSSF / CNSS) and declare wages monthly. Contributions are split across three branches, each with its own rate and salary ceiling.
The three branches
- Sickness & Maternity — total 8% of subject wage (employer pays 7%, employee pays 3% — note Lebanon's split historically allocates more to the employer).
- Family Allowances — 6% of subject wage, fully paid by the employer.
- End-of-Service Indemnity (EOSI) — 8.5% of subject wage, fully paid by the employer.
Salary ceilings
Contributions are capped at periodically adjusted ceilings. The Council of Ministers has repeatedly raised these ceilings since 2023 to keep up with currency depreciation, so always check the current decree before running payroll.
Filing rhythm
- Monthly salary declaration (R6) submitted electronically.
- Quarterly contribution payment due by month-end following the quarter.
- Annual reconciliation tied to the labor inspectorate's wage records.
Common mistakes
Misclassifying contractors as employees, failing to declare in-kind benefits, and forgetting to terminate NSSF coverage when employees leave are the three issues most cited in fines.
