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National Social Security Fund (NSSF)

The National Social Security Fund (NSSF) provides employees with insurance coverage for sickness and maternity care. It also covers family allowances, endof- service pension, and work related accidents and diseases. Any employee or labor in any sector is eligible to enroll in the program. Employers are required to register in NSSF all employees working for local and international firms. Foreign employees with a valid work permit and residence permit are entitled to join NSSF, provided their home country offers equivalent or better programs to Lebanese residents employed there. Foreign Nationals are not entitled for end-of-service benefits.


Employers must cover their employees' medical, family allowance and endof- service indemnities contributions as follows:

  • 6% of the salary toward family allowances (with a ceiling of 1,500,000 L.L from the salary),
  • 7% of the salary for health indemnity fund (with a ceiling of 1,500,000 L.L from the salary),
  • 8.5% of the salary for end of service fund (without any ceiling) The employee contributes by 2% for health coverage with a monthly ceiling of LBP 30,000 ($ 20).


At the age of 60, an employee can ask for early retirement and end-ofservice compensation (paid only once) provided 20 years of service has been completed. Noting that the retirement age is 64, employee no longer benefit from the NSSF. An employee can continue working after his 64 if the company’s by-law allows him, but he will no longer benefit from the end of service. The end of service indemnity will allow the employee to receive a month wage equivalent to the last salary for every year worked.


Employees are entitled to family, and education allowances, attached to the husband’s rather than wife's salary, except if the female employee is a widow or sole provider.

A married employee registered in NSSF receives a spouse allowance of LBP 60,000 and an additional LBP 33,000 for every child (maximum 5 Childs) this amount is paid by the NSSF through the employers.

Employees are given LBP 10,000 transport allowance for every day they go to work; this amount is free of tax, and is not subject to NSSF contribution.

Education allowance, with a ceiling of LBP 1,5 Million, is calculated on a basis of a lump sum amount for children up to the age of 25, attending school or university as follows.

This allowance does not form part of the NSSF employer contributions but is accounted for as operational expenses, and it is free of tax.


Once an employee is registered, the NSSF covers the employee and dependents in maternity, sickness, and work related accidents.

The employee is liable for:

  • 10% of all hospitalization costs
  • 20% of medication and examination expenses
Exceptions are made for pre-maternity and post-maternity examinations, which the NSSF pays in full.


The law requires all companies to contribute to NSSF Fund. Firm with less than 10 employees have to submit reports and pay contributions every three months. Larger enterprises that contain more than 10 employees must submit their reports & settle their contribution on a monthly basis.

Evading the payments will impose penalties on the employer. Late payment penalties are calculated on a basis of 1 per mille for each day of late payment of the contribution amount.

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Last Update: 03 April 2012

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