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Cserve offers complete payroll, PEO and HR services in Lebanon

Strategically located at the intersection of Europe, Asia and Africa, Lebanon provides companies with easy access to regional and global markets. Known for its state of the art healthcare services, Lebanon is recognised for its liberal investment climate. Economically open with few legal restrictions for entry and exit for companies, free market competition is encouraged.

Doing Business in Lebanon

Lebanon has a free market. Strong sectors include commerce, tourism, technology, telecommunications and financial services. The government through IDAL (Invest in Lebanon) offers a series of incentives to both national and foreign investors. However, corruption is pervasive and protest is growing in the country. It is said to have faced one of the worst economic crises in global history in 2021. Further, due to armed clashes in some areas of Lebanon and industrial strikes which may occur from time to time, travel to the country is to be reconsidered because of this security environment. Download PDF

Setting up a new business or expanding an existing one in Lebanon is straightforward. Choose how your company operates from a range of entity types that suit your individual circumstance.

Banking Hours: 8:00 am to 2:00 pm from Monday to Friday.

The standard working week is from Monday to Friday from 8:00 am – 4:30 pm.

Lebanese labor law applies to employees and employers except for domestic and agricultural workers, enterprises limited to family members and public sector employees.

Main Industries Banking, tourism, real estate and construction, food processing, wine, jewelry
GDP Growth -10.5%
Dates & Numbers dd/mm/yyyyy
Official State Name Republic of Lebanon
Population 6.80 million
Capital Beirut
Major Languages Arabic
Currency Lebanese pound
Internet Domain .lb
International Dialing Code +961


Wages are set by the employment agreement and labor law stipulates that employees whose pay is calculated on an annual or monthly wage must be paid at least once a month.

It is acceptable to provide employees with online payslips


An employee must be provided with 30 days notice of termination of employment

Employee Termination

Payroll reports must be kept for 10 years


There are no provisions mandated by law regarding the 13th month salary

13th month salary

Employees are entitled to receive paid annual leave of 15 days

Annual Leave

675,000 LBP per month

Minimum Wage

Employees are entitled to receive paid sick leave of 30 days

Sick Leave

Overtime payment is calculated at the rate of 1.5x the employee's ordinary rate of pay


Employees are entitled to 10 weeks of paid maternity leave and 3 days of paid paternity leave

Maternity & Paternity Leave

Employees paid monthly are entitled to between 2 to 12 months in severance pay

Severance Pay

Tax and Social Security

Tax is levied on profits generated by two categories of taxpayer, that is resident and non-resident taxpayers. The NSSF (National Social Security Fund) carries out regular inspections to verify social security contributions. Such contributions are mandatory by law.


Corporate tax is levied on all profits generated in the country. Personal income tax is levied on wages and salaries at progressive rates.





Corporate Income Tax Personal Income Tax Sales Tax VAT

Social Security

The NSSF provides employees with insurance coverage for sickness and maternity care, family allowances as well as work-related accidents and diseases. Companies with less than 10 employees must submit reports and pay contributions every three months. Larger enterprises must submit reports and pay contributions on a monthly basis.




Social Security Rate Social Security Rate for Employers Social Security Rate for Employees
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Employment Law

Labor law provisions require employment contracts to be written in Arabic and where another language is used, the Arabic text shall prevail. Employment contracts that are not in writing are deemed to have an indefinite term.

Employment Agreement
All employment agreements must state, among other things, the names of the employer and employee, the start date of employment, the job title and description of the work, wages and terms and conditions relating to days of work.

Working condition
Any hours that exceed statutory limits are regarded as overtime work. Breaks do not count as working hours but special rules apply to factories and workshops where work is carried out in shifts around the clock.

Employees are entitled by law to paid annual leave on completion of one year’s service with their employer. During annual leave, the employer must pay the employee their basic wage and any permitted allowances.

Employment termination
Termination by the employer may be done by giving the required notice and severance pay. However, dismissal without notice may be done on grounds of misconduct.

30 days

Minimum notice period for terminating an employee


Working hours per week

2 days

Total number of days for Compassionate & Bereavement Leave

20 days

Total number of public holidays


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A foreign worker who wishes to work in Lebanon is required to obtain a work permit. Such a permit allows the worker to enjoy full social rights.

Residency permits
Free visas and temporary residence are valid for six months based on certain requirements. Investors and business people who have launched investment projects in Lebanon can present a request for a yearly or permanent residence, valid for three years and renewable. Arab investors and business people who hold a letter from IDAL may be granted a visa.

Work Permit validity 1 year
Required Documents

EU national requirements:

A passport valid for three months after the applicant’s intended stay

Copy of the letter of appointment of the applicant from the employer

Proof of payment of the relevant fee

Copy of the applicant’s residency cards

Two passport-size photos of the applicant

Copies of recent bank statements of the applicant

The applicant’s travel reservations

Copy of the applicant’s travel insurance

Original birth certificate of the applicant.

Compliant, reliable, error-free and touchless payroll in Lebanon

Build the best team and hire top talent compliantly in Lebanon. Get in touch with Lebanon payroll outsourcing & PEO specialists for a free consultation!

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