* Playroll continues to analyse immediate opportunities and fulfilled roles by recruitment partners, contractors and employers to identify in-demand jobs.
* Playroll continues to analyse immediate opportunities and fulfilled roles by recruitment partners, contractors and employers to identify in-demand jobs.
While not legally mandated, employers in Lebanon should establish a written employment contract when hiring. Although the Lebanese Labour Code does not specify minimum requirements for contract terms, customary elements to include are:
The probationary period cannot exceed three months, during which employees are ineligible for any leave, including sick leave, and any leave taken during this period will be unpaid.
Employees are entitled to a maximum of 48 hours of work per week and must receive a minimum of 36 consecutive hours of weekly rest, as per labor codes.
Overtime exceeding 48 hours per week is compensated with a 50% additional payment.
The national minimum wage in Lebanon is 18,000,000 LBP per month.
There is no legal requirement to offer the 13th or 14th-month salary in Lebanon.
Personal income tax (PIT) applies to wages and salaries with progressive rates from 2% to 25% as outlined below:
Employers contribute 8.5% to the National Social Security Fund (NSSF) for the End of Service benefit, covering pensions, work-related accidents, and diseases. The NSSF provides insurance for sickness, maternity care, and family allowances. Employees reaching 60 with 20 years of service can opt for early retirement, receiving a one-time end-of-service compensation. However, employees no longer receive NSSF benefits once they reach 64.
In addition to standard termination scenarios like contract expiration and resignation, an employer can unilaterally terminate employment for reasons such as:
No notice is required for "non-abusive" terminations, as outlined in Articles 74 and 75 of the Labour Code. Examples include providing false information, negligent conduct causing damages, multiple rule violations, assault, or employer deception.
Notice periods for "abusive" terminations, which lack justification under Articles 74 and 75, are based on service length:
Abusive terminations result in an additional Indemnity being payable. This ranges from 2 to 12 months' salary and is determined by factors such as the nature of the work, the employee's age, tenure, and the severity of misconduct leading to dismissal.
Lebanon observes 20 public holidays in a year.
Mandatory benefits in Lebanon include:
At Playroll we're all about empowering employees to work anywhere, making mobility possible for global teams. We sponsor visas and hire the employee for you, so you don’t have to worry about payroll, taxes, and more.
It's important to note, visa support can be complicated and each country has different requirements and legislation. As of August 2024, non-Singapore entities that want to employ an individual in Singapore who is not a Singapore national or permanent resident may no longer use an Employer of Record (EOR) to sponsor that individual for a work permit. Contact our experts for help on how to navigate global employment in Singapore.