1. Marwan

    October 6, 2011

    extremely beneficial workshop…met my expectations in terms of material presented…well organized…

  2. Jad Reidi

    October 6, 2011

    I must say this workshop was oustanding, Mira-Cle team were perofessional, and the services provided was up to international standards. may i ask if we can post our questions here?

    1. Naeim Elzein

      October 6, 2011

      We surely appreciate your testimonials, and look forward to keep up to your anticipation. Hence we ask you to stay tuned for our 2nd anniversary event next week! Mr. Jad, Sure you can post your questions here... this blog is specifically assigned for this purpose! Waiting your questions and already with answers...

  3. Anonymous

    October 8, 2011

    I have a question that I hope you could answer, as I don't recall Mr Mortada tackled it, If someone is exiting the company and wants to retreive his EOS, when we fill the NSSF exit form, we should plug in his last salary, so that NSSF does the calculations and gets back to the employer with the final reconciliation. My question is "how is this last salary defined", what should it include, to my knowledge it should be the average of taxable income for the past 12 months. Can you help me get clarity on the above?

    1. Naeim Elzein

      October 8, 2011

      Anonymous, The Number for the last drawn salary should be as you said, the average of the last 12 months taxable income, under two expectations if not provided constantly over the last three years: 1- OverTime 2- Bonuses Accordingly, you are to exclude any taxable overtime or taxable bonuses if they were not provided over the last three years, whereas every other taxable income should be included in your average calculation. Example: In this example, the employee did not receive overtime in any year before, while and for the past three years he/she used to receive variable bonus) Taxable Income for the Last 12 months: Jan: 2000 Feb: 2000 March: 2500 (2000 +500 Overtime) April: 2300 (2000 + 300 Overtime) May: 3000 (Salary increased to 3000 not overtime) June: 3000 July: 3000 August: 3500 (3000 + 500 Overtime) September: 3500 (3000 + 500 Overtime) October: 3500 (3000 + 500 Overtime) November: 3500 (3000 + 500 Overtime) December: 4000 (3000 + 1000 Bonus) Accordingly, the last drawn salary is: 2000+2000+2000+2000+3000+3000+3000+3000+3000+3000+3000+4000= 33,000 / 12 = 2,750

  4. Christine Nourian

    November 29, 2011

    Is a probation period of 6 months legal? Moreover, the details are specified in the contract of employment. Thank you.

    1. Avatar photo

      mira-cle

      November 29, 2011

      Dear Ms. Christine, Employees are not permitted to waive any of their acquired rights provided to them by Lebanese labor law nor by the internal P&P of the employer (which in both the maximum probation period is not to exceed the first three months of employment) regardless of whether or not this is mentioned within the clauses of the employment contract; and so any clause in the emp. contract that states probation is more than 3 months is considered invalid. Resources: Labor Arbitration Council & Lebanese Labor Law. Most Welcome...

  5. Claudine

    December 16, 2011

    Would appreciate that you check with the Labor law the following: 'for how long is an employer obliged by law to keep records of leaving employees' - would appreciate your quick reply and quoting the law where this is mentioned.

    1. Avatar photo

      mira-cle

      December 20, 2011

      Dear Ms. Claudine, Answering your query, please note that 10 years is the minimum requirement for keeping employees record post employment termination. You may look at the below clarification of the 10 years period. إن قانون العمل لم ينص صراحة على فترة زمنية معينة لإبقاء سجل الخدمة في محفوظات الشركة، (وذلك ربما من قبيل السعي لمكننة هذا الأمر لاحقا) بل اكتفى بذكر ضرورة وواجب وضع سجل للخدمة وتسجيل الوقائع كافة وإعلام وزارة العمل بشأنها، إلا أنه تعرض في فقرات مختلفة منه إلى مرور الزمن المسقط والتعديلات التي دخلت على بعض القواعد بشأن إيقاف وإبطال مهلة مرور الزمن، وغيرها من الحالات الخاصة الناتجة عن قرارات مجلس العمل التحكيمي أو المستخلصة من القواعد المكتوبة. إلا أن قانون الضمان الاجتماعي نص على وجوب اجراء مسح شامل لملفات الشركات كل خمس سنوات كما أعطى الحق لنفسه بمطالبة الشركات بملف الموظفين اللذين كانوا قد عملو عند أكثر من رب عمل أثناء مطالبتهم بتعويضات نهاية الخدمة وذلك بحد أدناه عشرة سنوات. وبالتالي فإن الأنظمة المالية وأهمها قانون التجارة يعطي الحق للمؤسسات والشركات بتلف السجلات لديها، بحسب نوعها، بعد عشرة سنوات وكذلك فإن ديوان المحاسبة اللبنانية اتخذ مهلة العشر سنوات لتلف سجلات الصادر والوارد العام والنفقات المصروفة والخدمة المتعلقة بتعاونية موظفي الدولة. Best Regards,

  6. Rony Costantine

    January 11, 2012

    I have a question regarding the schooling allowance. Is the employer obliged to pay schooling allowance to his employees? If yes, for how many children? & after how many month of Joining?

    1. Avatar photo

      mira-cle

      January 11, 2012

      Dear Mr. Rony, 1-Scholastic Allowance allocation is issued via decree from the ministry of labor on yearly basis; Hence, this allowance is binding and so obligatory. 2-As per the latest effective decree scholastic allowance is set for the amount of 500,000 LP for each Child and for a maximum of Two children. Accordingly, the limit for each employee is 1,000,000 LP a year. 3-This allowance is NOT to be declared to NSSF OR subject to any taxes. Parent Employees are eligible to receive this allowance once every year. 4-It can be granted after probation period. Regards,

  7. Claudine

    January 20, 2012

    Hi, Now still the debat on the salary increase... but if they will apply, they mentioned that the increase since 1/1/2010 should be counted as part as this increase? but what about the new employees ! should we count the increase that they got in their previous company? So new employees will get higher increase compared to old staff? What about new joiners less than 3 months in the company? Thanks

    1. Avatar photo

      mira-cle

      January 24, 2012

      Dear Ms. Claudine, Answering Your Queries, kindly note the following: Q:"but if they will apply, they mentioned that the increase since 1/1/2010 should be counted as part as this increase?" A: Yes, and for example, if an employee salary entitles him/her for 250,000 LP increment, and if this specific employee received 100,000 LP as a base salary increment during the period following 1/1/2010 then he/she will be entitled for a 150,000 LP increment. Q: But what about the new employees! Should we count the increase that they got in their previous company? A: No, the increment they have received from their previous employers is not to be taken into consideration. Q:So new employees will get higher increase compared to old staff? A: In case they currently match, then yes! Unfortunately this might be the case. Q: What about new joiners less than 3 months in the company? A: We will refer to this after we consult the ministry. Please note that we are preparing a mini-report that will illustrate the new decree and its implication by the end of next week, until then the above answers remain not certain, but what we count as available for the timebeing. Best Regards,

  8. Avatar photo

    mira-cle

    January 26, 2012

    صدر في الجريدة الرسمية قبل ظهر الخميس (2612012) مرسوم تعيين الحد الادنى الرسمي لاجور المستخدمين والعمال الخاضعين لقانون العمل ونسبة غلاء المعيشة وكيفية تطبيقها وجاء في المرسوم الذي حمل الرقم 7423 الاتي: - المادة 1: تلغى أحكام المرسوم رقم 500 تاريخ 14/10/2008 المتعلق بتعيين الحد الادنى الرسمي لاجور المستخدمين والعمال في القطاع الخاص واعطاء زيادة غلاء معيشة. - المادة 2:اعتبارا من 1/1/2012، يعين الحد الادنى الرسمي للأجر الشهري بمبلغ ستمئة وخمسة وسبعين الف ليرة لبنانية ويعين الحد الادنى الرسمي للأجر اليومي بمبلغ ثلاثين الف ليرة لبنانية وفقا لاحكام المادتين الاولى والثانية من القانون رقم 36/67 الصادر بتاريخ 16/5/1967. - المادة 3: اعتبارا من 1/2/2012، تضاف الى الاجر الذي كان يتقاضاه الاجير بتاريخ 31/1/2012 زيادة غلاء معيشة تحتسب وفق الالية التالية: 1 - لغاية الاحتساب، ينزل من الاجر مبلغ 200 الف ليرة لبنانية الذي كان قد اضيف بحكم المرسوم رقم 500 تاريخ 14/10/2008. 2 - تطبق على الرصيد زيادة غلاء معيشة قدرها: - 100 بالمئة على الشطر الاول منه حتى مبلغ 400 الف ليرة لبنانية، على الا تقل الزيادة عن 375 الف ليرة لبنانية. - 9 بالمئة على الشطر الثاني منه الذي يزيد عن 400 الف ليرة لبنانية ولا يتجاوز المليون ونصف مليون ليرة لبنانية. 3 - يحتسب الفارق بين المبلغ الاجمالي الناتج عن الفقرة السابقة والاجر الذي كان يتقاضاه الاجير بتاريخ 31/12/2011 ويكون هذا الفارق هو الزيادة التي تضاف الى الاجر الذي كان يتقاضاه الاجير بتاريخ 31/12/2011. - المادة 4: تؤخذ بعين الاعتبار وتحسم من الزيادات المقررة في المادة الثانية من هذا المرسوم الزيادات التي منحت منذ تاريخ 1/1/2010 والموصوفة صراحة بعقد او نظام او في السجلات او بقرار من السلطة الصالحة في المؤسسات العامة (كالمصالح المستقلة مثلا) بانها طرأت بسبب غلاء المعيشة والتي شملت جميع اجراء المؤسسة او شملت فئة معينة من الاجراء في المؤسسة، اذا كانت هذه الزيادات توازي الزيادة المقررة او تقل عنها، اما اذا كانت تفوق الزيادات المقررة فلا يجوز تخفيضها. المادة 5: ينشر هذا المرسوم ويبلغ حيث تدعو الحاجة ويعمل به ابتداء من 1/2/2012 ".

  9. Rita

    January 31, 2012

    appreciate to confirm if the minimum wages of the new decree is effective January and payable January or it will be effective February

    1. Avatar photo

      mira-cle

      January 31, 2012

      Dear Ms. Rita, The Minimum wage decree is effective February 1st for existing employees (by existing: employee enrolled before December 31, 2011) - whereas minimum wage is appicable January 1st for employees who joined after Dec 31st, 2011. Please note that we will prepare another form with NSSF & Income Tax implication of this new decree once released... Regards,

  10. Avatar photo

    mira-cle

    January 31, 2012

    http://www.mira-cle.com/2013/Minimum-Wage-Report-Mira-Cle.pdf

  11. Avatar photo

    mira-cle

    February 15, 2012

    Dear All, Please be informed that as per an internal memorandum from the NSSF, the limit over “Maternity & Sickness” & “Family Allowance” remains at a maximum value of 1,500,000 LP. This is to confirm that the 9% & 6% payables over “Maternity & Sickness” & “Family Allowance” respectively; is not affected by the minimum wage increase; since the internal memorandum kept the maximum applicable at the value of 1,500,000 LP instead of linking it to three times minimum wage value. Whereas, the increase is indeed effective, February 1st, 2012. Best Regards,

  12. Avatar photo

    mira-cle

    May 8, 2012

    Mira-Cle' Proudly Announces Launching The Advance Lebanese Labor Law Workshop next Month… 8 Case Studies! No Lectures... For those who attended the Lebanese Labor Law & NSSF as a prerequisite! During which we will unleash facts, rules and regulations we only know about at the doors of labor Arbitration Council! It is a must attend workshop for HR & Administration Professionals!

  13. Avatar photo

    mira-cle

    May 24, 2012

    Upon Receiving one query related to the applicability of payment in lieu of abusive termination to Income taxes, please note the following: ان تعويض الصرف التعسفي غير غاضع لضريبة الدخل بحسب البند 9 من المادة 47 من الباب الثاني من القانون المالي (الرواتب والأجور)، إذ يخضع كل ما يفوق الحد الأقصى بحسب القوانين المرعية الإجراء

  14. Anonymous

    September 25, 2012

    Dear Mr. El Zein, An employee who left the company 11 months ago (31 October 2011), is asking to receive the education allowance payment (500,000 LL) for his child for the years 2011/2012. Is it possible? Thank you.

    1. Naeim Elzein

      October 1, 2012

      Dear Anonymous, It is important to note the following: Schooling Allowance is to be provided to the employee on October of the following year and not in advance. As an example: The Schooling allowance for the Academic Year 2010/2011 is eligible on October 2011. Upon what is mentioned, and addressing your query, the subject employee is not eligible to receive the scholastic allowance for 2011/2012 since he is no longer an employee by October 2012. Regards,

  15. Avatar photo

    mira-cle

    October 1, 2012

    Dear All, Please take note that as per decree num 8819 dated 23 Feb 2012, Asserted Sep 4th, 2012 and published on Sep 13, 2012 - Transportation allowance has been set for LP8000/- per working day, on temporary basis as usual. Furthermore, Scholastic Allowance will be updated shortly. Regards,

  16. Madona akl Samaha

    October 3, 2012

    alternative mail : [email protected]

  17. Darine

    October 3, 2012

    Dear Mr. Naeim, Can you please clarify the following issue regarding the sick leave. A permanent Employee working with us since (1/8/2006) took 30 days of Sick leaves for the year 2012 -The vacation should be reduced to 8 Days - The salary should be fully Paid (60 Fully Paid + 60 Half Paid //6-10 Years) . Please advise. Thanks

    1. Naeim Elzein

      October 10, 2012

      Dear Ms. Darine, Apologies for the delay, as I have just read your enquiry. The answer would be as follow: 1- Since he/she employed since 1/8/2006, means he/she falls in the 6-10 yrs category as mentioned and eligible for a sick leave up to 120 calendar days = total 4 months. (Whereas should he/she consume all days 120 calendar days, he/she would receive a salary of 3 months instead of 4 months) 2- Since he/she consumed 30 sick leave days only - then you are right they are fully paid in this case - and you have the right to reduce annual leave balance for the same year to 8 days- it is not a must-do-thing, it is a right that you can use if you wish to do so. Accordingly, your interpretation is correct. Regards,

  18. Nadine Baroud

    October 9, 2012

    dear, Please advise if a Lebanese employee (male) is married to a non Lebanese, will he be eligible to receive the family allowances i.e. the 60,000LL usually given for the spouse? Awaiting your reply

    1. Naeim Elzein

      March 10, 2012

      Dear Ms. Nadine Baroud, Yes, a Lebanese employee is eligible to the receive the 60,000 LP family allowance as per NSSF regardless of the nationality of his spouse, as long as the marriage is registered, and the spouse is listed in the family registrar of the employee. Best Regards,

      1. Ihssan Loutfi

        April 11, 2014

        kindly is there new 2014 Decree for family Allowances , raising for the wife from 60,000 to 100,000 ? & for Child from 33,000 to 50,000 ? Thank You

        1. Avatar photo

          mira-cle

          April 11, 2014

          Dear Ihssan, Nothing As such exits as of date. We shall keep you posted whenever such amendment is proposed. Regards

  19. Avatar photo

    mira-cle

    October 10, 2012

    Dear All, Following to our post related to decree num 8819 dated 23 Feb 2012 - Scholastic Allowance is not an obligatory allowance as of date, nor has it been increased to 1,500,000 LP as the initial decision suggested. Accordingly, employers have the right not to issue scholastic allowance until further notice. Regards

  20. Abbas Jaber

    October 30, 2012

    Dear, in the R10 report, and in the case of "number of employees", do I include the employees that have 0 taxable amount? and suppose i am a hospital, do i include the nurses in the r10 report, knowing that they have 0 tax Thank you

    1. Naeim Elzein

      November 5, 2012

      Dear Mr. Abbas Jaber & Ms. Marie-Marthe Haddad, First and foremost, we apologize for the late response which is due to a technical error in the automatic email notification system. Addressing both of your queries, please note the following: R10 Report: The total number of employees to provided in the mentioned field, both for taxable and non-taxable salary-employees. Accordingly, the example you provided, such as nurses is to be included in the total number. It is only the board members to be provided it a separate field available in the form. Bonus and EOS: Bonuses as we know are subject to EOS contribution, yet such as the case of overtime, if bonuses are provided three years on a row there will be two implications to that: 1- It will be calculated amongst the EOS calculations, on the basis of the last paid bonus divided on 12 months, and so the result will be an integral part of the last paid salary upon which EOS is calculated. E.g. year 1 received 2000 USD, year 2 received 1500 USD, and year 3 received 2400 USD – Accordingly the year 3 bonus = 2400 will be divided over 12 = 200 USD which in turn will be added to the last drawn salary. 2- Another implication of that related practice related to Labor Law, which is in such cases, and upon providing bonuses 3 years consecutively, Bonuses will be an Acquired Right to your employees! Meaning that it becomes an employee right to receive an annual bonus on year 4 and it will no longer be based on management of board decision! That is specifically the reason behind some employers whom they make sure break the continuity part of yearly bonuses, maintain that they will never have a 3 years on a row track of such practice. Best Regards,

      1. Abbas Jaber

        November 6, 2012

        Dear Mr.Naeem, Concerning the question that my Colleague has asked previously, thank you for your valuable response, however I would need some further clarifications. suppose that we are currently in month 11/2012 and we want to calculate the EOS provisions for an employee, this employee has received his Bonus on 11/2012, 11/2011 , 01/2010, and 01/2009 does that mean that the employee has received his BONUS three years consecutive, noting that his bonus for 2009 came more than 36 months from today.

        1. Naeim Elzein

          November 6, 2012

          Dear Mr. Abbas, At NSSF they do not look bonus continuity on the basis of the month or day it was earned, essentially the case for them is referred to what we all know as تصريح الأسمي السنوي which is submitted at the end of each fiscal year and include each employee name along with each employee earnings during that same fiscal year. Accordingly, the case goes as the following: Regardless of the dates the bonus was processed, if the records of a certain employee at that yearly declaration form تصريح الأسمي السنوي shows that a bonus was provided to this employee three consecutive times, then he/she will be entitled to add the last earned bonus divided by 12 to his last drawn salary. Addressing your case in specific: though you have mentioned a gap of 36 months, NSSF will only consider the yearly declarations, as in the case the yearly declaration of 2009, 2010, and 2011 shows that he did receive a bonus on those years, then the instance of continuity is established, and your calculations of EOS will be based on adding the 2012 bonus divided by 12 to his last drawn salary. I hope this further clarify the case, and please do not hesitate to contact our offices directly should you need further assistance. Regards,

  21. Marie-Marthe Haddad

    November 5, 2012

    Dear, we all know that the overtimes will be included in the EOS salary if it is paid to the employee 3 years Continuously every month. How about the Bonuses, which are paid once a year, do they get included in EOS salary if they are paid 3 years consecutively EVEN THOUGH they are only paid once a year. Thank you.

  22. kifah Badreddine

    November 19, 2012

    kindly i would like you to confirm for me the following As you mentioned in the workshop that the YEARLY average taxable amount on which the E.O.S compution is based should be continous over the last 3 years. Should it be fixed also. e.g. if employee gets paid for his vacation for the last 10 years however amount is not the same each year.. the bonus too. I asked the lawyer of the institution , he said bonus and vacation should be constant and fixed over the years inorder to added to the E.O.S taxable income IS this true???

    1. Naeim Elzein

      November 19, 2012

      Dear Ms. Kifah, Unfortunately, the information provided by your lawyer is not accurate. For two main reasons: 1- For the issue of Bonuses: The condition that applies is the instance of occurrence (three years in a row), whereas the amount will mostly vary (which is mostly the case, since bonus is typically related to the salary which is subject to change from year to year), that is specifically why NSSF clause, states, the last earned bonus divided by 12 months - you can refer to the our response to an earlier query below. (Dated Nov 6th, 2012). 2- For the case of Vacations: The ruling case is that paid vacations are subject to NSSF contributions but not to be calculated with EOS even if paid for more than three years, for one main reasons as this would contradict with the spirit of the Labor Law clause related to extending Annual Vacations. Moreover, though a Diligence exists in this matter in terms of considering paid vacation an acquired right and so part of EOS, YET, NSSF is not considering this diligence due to the mentioned “labor law contradiction”. This answer is driven from NSSF practices upon consulting with them in this matter. I hope this answers your query. Regards,

      1. kifah

        November 20, 2012

        thank you soooo much...

  23. Avatar photo

    mira-cle

    December 5, 2012

    أقر مجلس الوزراء اللبناني أمس قرار رفع السقف الخاضع لاشتراكات الضمان الإجتماعي وذلك لفرعي المرض والأمومة والتعويضات العائلية من 1,500,000 ل.ل إلى 2,500,000 ل.ل بإنتظار مرسوم يحدد تاريخ بدأ العمل بهذا القرار. The Lebanese cabinet approved a resolution to increase the “Subject to Subscription” ceiling related to Maternity & Illness (9%) and Family Allowance (6%) from 1,500,000 LL to 2,500,000 LL. We shall keep you posted upon issuing a decree on this matter related to the exact effective date of this resolution. Best Regards,

  24. Avatar photo

    mira-cle

    January 3, 2013

    صدرالمرسوم رقم 9602 المتعلق بموضوع تعديل الحد الأقصى للكسب الخاضع للحسومات لفرع ضمان المرض والأمومة والمتوجب للصندوق الوطني للضمان الإجتماعي، وعليه يترتب التالي: يرتفع الحد الأقصى الخاضع لفرع "المرض والأمومة" من 1,500,000ل.ل إلى 2,500,000ل.ل وذلك إعتباراً من 112013. Decree No. 9602 has been released, on the subject “Amendment of the Taxable Earning Ceiling” related to the Sickness & Maternity branch of NSSF, and it entails the following: Taxable Earning Ceiling for “Sickness & Maternity” is now amended to be 2,500,000 L.L instead of 1,500,000 L.L as of 1 1 2013. Regards,

  25. MARC N. TAMBE

    January 25, 2013

    Dear Mr Naim, Kindly , I need to know what are the supporting documents to be used as evidence for arbitrary dismissal (صرف تعسفي) regarding the tax department and the NSSF department.Thank you in advance.

    1. Naeim Elzein

      January 26, 2013

      Dear Mr. Marc, Can you please explain further to which party’s evidence you are referring to? Documents needed by the employee upon being subject to arbitrary dismissed by his/her employer OR documents by the employer whom have had an employee leaving without prior notice? Regards

  26. Sara A.

    January 30, 2013

    Greetings, I have a question regarding the NSSF. We have an employee who is married and registered in NSSF through her Husband. My questions are: 1. Is there any penalty on the company for not registering the employee in the NSSF? 2. Is it enough legally if the employee signs a patent that indicates that the company takes no responsibility for not being registered in NSSF 3. What could be the best situation for this employee and the company so we avoid any hassles in the future?

  27. MARC TAMBE

    January 31, 2013

    Dear Mr. Naim, Thank you for your feedback. What I meant was the supporting documents that should be kept in the company for Arbitrary dismissal evidence in case the company had a fiscal control to avoid penalties. As you know, in case of Arbitrary dismissal, the amount paid are not subject to payroll tax.

    1. Naeim Elzein

      January 31, 2013

      Dear Mr. Marc, Beside the regular documentation of the “termination letter” it is necessary to keep the following documents well documented: the Mutually Signed “Receipt in full”, the Mutually Signed “Waiver”, Copy of the “NSSF Exit form”. It is CRITICAL to note that even though amount paid over arbitrary dismissal are not subject to payroll TAX – Amounts that exceeds the maximum granted by Clause 50 are INDEED Taxable! Meaning, should any amount paid over arbitrary dismissal exceed the total pay of 12 months – that excess is subject to payroll tax. E.g. employee is paid 16 months in lieu of arbitrary dismissal, 4 months excess pay is taxable. Accordingly, you will need to document the last declared salary paid to the employee attached to the total amount received in lieu to the arbitrary dismissal. I hope this properly answer your query. As you are always welcome. Regards,

  28. Abbas Jaber

    February 19, 2013

    Employee who is hired 18-Jan-2013 with a basic salary = 3,393,000 LBP What should be the family exemption amount and the tax accordingly? Noting that the employee is single and follows the Lebanese law in taxation. Currently we have 2 suggested solutions: 1. The calculation is based on the days: a. Family exemption = 625,000/30 *18 (which is the number of working days) = 375,000 LBP b. Net Taxable = Basic Salary - Family Exemption = 3,393,000 - 375,000 = 3,018,000 LBP c. TAX = 244,200 LBP 2. The calculation is based on months: a. Family exemption = 625,000 *(18/31) (31=number of days in January) = 362,903 LBP b. Net Taxable = Basic Salary - Family Exemption = 3,393,000 - 362,903 = 3,030,097 LBP c. TAX = 185,810.67 LBP

    1. Naeim Elzein

      February 19, 2013

      Dear Mr. Abbas, Assuming the Monthly Basic is 3,393,000 LP for a Lebanese Single Employee, The following is the right calculation for the Month of January 2013 (Joined on Jan 18th, 2013) followed by February 2013 (Regular Full Month for Clarification): JANUARY 2013 CALCULATION Facts to Consider: Salary Subject to Taxes = (3,393,000/30) x 13 Worked Days =1,470,300 LP (THE FISCAL MONTH IS 30 DAYS - EMPLOYEE DID NOT ATTEND THE FIRST 17 DAYS - JOINED ON 18th AS HIS FIRST DAY) Family Exemption for a Single Employee = (625,000/30) x 13 Worked Days = 270,833 LP NET INCOME SUBJECT TO INCOME TAXES: 1,470,300 - 270,833 = 1,199,467 LP IMPORTANT NOTE: Income Tax Fissile/Intervals are also subject to proportionality - Accordingly the first interval 6,000,000 A YEAR is calcualted proportionally (6,000,000 / 360 Days) x 13 worked days = 216,667 Accordingly for this specific case and for the month of Jan 2013 the income tax calculation will be as per the following: TAXABLE INCOME: 1,199,467 LL 1) 216,667 LL Subject to 2% = 4334 LL 2) 325,000 LL Subject to 4% = 13000 LL 3) 541,667 LL Subject to 7% = 37,917 LL 4) 116,133 LL Subject to 11% = 12,775 LL Total Net Income Tax Jan 2013 = 68,026 LL FEBRUARY 2013 CALCULATION - FULL MONTH SALARY: 3,393,000 LL Family Exemption: 625,000 LL Taxable Income: 2,768,000 LL Calculation of Taxes: 1) 500,000 LL Subject to 2% = 10,000 LL 2) 750,000 LL Subject to 4% = 30,000 LL 3) 1,250,000 LL Subject to 7% = 87,500 LL 4) 893,000 LL Subject to 11% = 98,230 LL Total Net Income Tax Feb 2013 = 225,730 LL

  29. Nancy Najem

    February 20, 2013

    Dear Sir I would like to know if pregnancy is covered by the Social Security. Regards

    1. Naeim Elzein

      September 14, 2012

      Dear Ms. Nancy, Sure it is covered for enrolled females under "Maternity & Sickness" of NSSF. Regards,

  30. nagi

    March 14, 2013

    Dear Sirs, Kindly need to know if the scholing allowances can be granted to an employe who doesn't work for a full year in a company. ( 8 months) Thank you in advance for your prompt reply..

    1. Naeim Elzein

      March 15, 2013

      Dear Mr. Naji, Scholastic allowance is payable upon completion of one full year of service, accordingly an employee serving for 8 months is not yet eligible to receive the same. Yet it is important to note until date no decree is issued by force to grant scholastic allowances, according to which entities are free to either/offer offer the same. Best Regards,

  31. Abbas Jaber

    May 7, 2013

    Dear Mr.Naim, Hope this message finds you well. please find hereunder 3 queries that i wish to ask. 1- I have an employee that started on April 11th 2013, his basic salary is 1,200,000. what i did was take the 1,200,000 and multiply it by 20(30-11+1) then divide the total by 30. a colleague and i were discussing the case, and she told me that why dont we take the actual presence and divide it by 26(number of working days).. I hope you can clarify for us the correct way to go on this case. 2- I have an employee Jan, Feb for a basic salary of 3,000,000, and then after the salary of Feb was paid (i.e. during march) we paid him 1,000,000 as a bonus, my question is, how shall i take his NSSF contributions: 2,6,7,8.5??, and what about the tax. 3- similar to case 2, I have an employee that left in 17/02/2013, he had basic salary of 2,000,000. and now we decided to give him 1,000,000 bonus. also how should i take his NSSF contributions and tax? Thank you,.

    1. Naeim Elzein

      May 13, 2013

      Dear Mr. Abbas, In response to your queries, please find below the answers respectively : 1- Should your company be operational 26 days a month, this should be the rule across your every type of calculation, accordingly in this specific case, joining date April 11th, the basic calculation for April shall be as per the following: (Actual Working Days during April) / 26 x (Basic Salary) – in this specific case, total working days are 17 WD/26 x 1,200,000 LL= 785,000 LL. 2- The paid bonus in this specific case is subject to EOS contribution only since his basic exceeds the 2,500,000 ceiling of Sickness & Maternity, accordingly in the NSSF Contributions of this specific month in which he was paid a 1,000,000 Bonus you will have to pay 8.5% as EOS – on the other hand, this bonus is considered as part of his salary when it comes to the applicable Salary taxes calculation to MOF. 3- This employee is receiving his bonus after he stopped working for your company, even though, this is not considered compensation upon contract termination, it is still titled bonus and considered part of the salary! The thing is, should you consider he received it in March or April, the entire amount will be subject to 6%, 9%, & 8.5% beside salary taxes applicable as per MOF – on the other hand, should you consider this part of his January Salary! Then what you can do is send a rectification of salary declaration and then pay the contribution to the difference! Meaning, since his basic is 2,000,000 you will not pay the 6% (since ceiling is 1,500,000) and you will pay 9% over 500,000 (since you already paid the 9% over 2,000,000) and you will pay 8.5% over the 1,000,000 as EOS. The same should apply to paying Salary taxes as per MOF. Always most welcome.

  32. Darine

    January 6, 2014

    هل صدر المرسوم الجديد لاجازة الامومة؟؟؟

    1. Avatar photo

      mira-cle

      January 7, 2014

      Dear Ms. Darine, لم تصدر اي مراسيم متعلقة بوزارة العمل منذ شهر آذار 2013 بما في ذلك المرسوم المتعلق بإجازة الأمومة وحتى ذلك المتعلق بالمنح المدرسية

  33. Ibrahim

    January 9, 2014

    Hi I am an expatriate having an opportunity to work in Lebanon. I wanted to know the Salary tax calculations in Lebanon. Please let me know much will be the salary tax for a married person (non working wife) with 1 child having salary as LBP 6700000 per month in Lebanon. Thanks Ibrahim

    1. Avatar photo

      mira-cle

      January 11, 2014

      Dear Mr. Ibrahim, The applicable salary income tax for the provided case will be equivalent to 542,750 LP per month (6,513,000 LP Annually) payable by the employee. There will also apply NSSF contribution equivalent to 50,000 LP per month. Accordingly, the total monthly taxes between Salary and NSSF will equate to 592,750 LP. Regards

  34. Sonia Abboud

    January 24, 2014

    Hello, I need to ask about the provision end of service EOS. If an employee left my company & started working for another one I should leave in my records the provision for EOS as it is until he receives his indemnity after completing 20 years (or at the age of 64) or I can write back the provision taken. The NSSF requests from me to pay more than the 8.5% already paid or the settlement will be effected by the last company he worked with. Ex: Employee A worked for me from January 1990 till December 2000 then moved to another company X from January 2001 till December 2012 & stopped working & requested his EOS , the NSSF will calculate his last basic salary received from X * number of years (23) . The difference will be settled by company X or will be divided on my company too according to the years?

    1. Avatar photo

      mira-cle

      January 27, 2014

      Dear Ms. Sonia, EOS reconciliation is to be settled by the last employer. In your example, employer X shall settle the reconciliation amount and not you. Regards,

  35. S A

    January 31, 2014

    Hi, If i made an employee leave my company & paid him an indemnity equal 1 year his basic salary, is it legal? And how to calculate Tax & NSSF on this amount on monthly or yearly basis ? + details Thank you

    1. Avatar photo

      mira-cle

      February 3, 2014

      Dear Ms. Sonia, We would require to investigate the basis upon which termination was processed in order to be better able to advice what applies to this case. Regards

  36. Nadine

    February 24, 2014

    I would like to know for how many years should the employee records be kept in the files. for example if i have an employee who has been with the company for 20 years, shall i keep all the documents given to him in his file or i can destroy anything before a certain date? will be waiting for your reply. Regards

    1. Avatar photo

      mira-cle

      February 24, 2014

      Dear Ms. Nadine, Answering your query, please note that 10 years is the minimum requirement for keeping employees record post employment termination. You may look at the below clarification of the 10 years period. إن قانون العمل لم ينص صراحة على فترة زمنية معينة لإبقاء سجل الخدمة في محفوظات الشركة، (وذلك ربما من قبيل السعي لمكننة هذا الأمر لاحقا) بل اكتفى بذكر ضرورة وواجب وضع سجل للخدمة وتسجيل الوقائع كافة وإعلام وزارة العمل بشأنها، إلا أنه تعرض في فقرات مختلفة منه إلى مرور الزمن المسقط والتعديلات التي دخلت على بعض القواعد بشأن إيقاف وإبطال مهلة مرور الزمن، وغيرها من الحالات الخاصة الناتجة عن قرارات مجلس العمل التحكيمي أو المستخلصة من القواعد المكتوبة. إلا أن قانون الضمان الاجتماعي نص على وجوب اجراء مسح شامل لملفات الشركات كل خمس سنوات كما أعطى الحق لنفسه بمطالبة الشركات بملف الموظفين اللذين كانوا قد عملو عند أكثر من رب عمل أثناء مطالبتهم بتعويضات نهاية الخدمة وذلك بحد أدناه عشرة سنوات. وبالتالي فإن الأنظمة المالية وأهمها قانون التجارة يعطي الحق للمؤسسات والشركات بتلف السجلات لديها، بحسب نوعها، بعد عشرة سنوات وكذلك فإن ديوان المحاسبة اللبنانية اتخذ مهلة العشر سنوات لتلف سجلات الصادر والوارد العام والنفقات المصروفة والخدمة المتعلقة بتعاونية موظفي الدولة. Best Regards,

  37. Georgia Pirilli

    March 17, 2014

    Could you please tell me if Lebanese employers pay a "13th month salary" to their employees. And if so, is this official? Many thanks for your reply Georgia Pirilli-Chidiac

    1. Avatar photo

      mira-cle

      March 22, 2014

      Dear Georgia, Nothing as such as a "13th month salary" is mandated by the Lebanese Law itself, yet if specific employers chose to provide employees of a 13th month salary, this is considered as a benefit and surely official on the basis anything provided in the benefit of employee on top of what is mandated by Labor Law is perfectly acceptable. Regards,

  38. Avatar photo

    mira-cle

    April 3, 2014

    Dear Everyone, The new maternity leave decree has been finally asserted by the Lebanese Parliament, yet as declared Clause 28 and 29 of the Lebanese Labor Law are now amended - This means, the maternity leave as per Clause 28 is now 10 weeks, yet since clause 29 is amended as well, then as we discussed during our workshop, the extension is not fully paid! We shall keep you all posted as soon as we have the decree in full details. بعد وقت طال، صدّق مجلس النواب اللبناني في جلساته المنعقدة بين 1 و3 نيسان 2014 على قانون تعديل المادتين 28 و29 قانون عمل، مما يعني أن إجازة الأمومة تم تمديدها من 7 إلى 10 أسابيع. إلا أن تعديل المادة 29 قانون العمل يشير إلى ما كنا قد تطرقنا له خلال ورشة عملنا في ميرا-كليه، وهو بأن الفترة المضافة قد لا تكون مدفوعة بالكامل. علماً بأننا سنحيط الجميع بالعلم وبتفاصيل المرسوم قريباً جداً. Best Regards, Mira-Cle Training Department

  39. Avatar photo

    mira-cle

    April 11, 2014

    Dear Everyone, Mira-Clé resources confirmed that within 10 days a decree related to Scholastic Allowance will be released! The decree is already been signed by related parties, pending cabinet signature. This decree comes with retroactive effect, covering two years backwards on the following basis: - 750,000 LL for each child at a private school or university – maximum ceiling of 1,500,000 LL per employee. - 350,000 LL for each child at public schools and 450,000 LL at the Lebanese university - maximum ceiling of 1,500,000 LL per employee. مصادر ميرا-كليه اكدت أن مرسوم المنح المدرسية بات جاهزاً ولا ينقصه سوى امضاء من مجلس الوزراء. هذا وأن المرسوم سيصدر بمفعول رجعي عن العامين المنصرمين على نفس الأساس الأخير: - 750,000 ل ل عن كل ابن(ة) في المدارس أو الجامعات الخاصة، بحد أقصى 1,500,000 ل ل للموظف الواحد - 350,000 ل ل عن كل ابن(ة) في المدارس الرسمية و 450,000 ل ل في الجامعة اللبنانية ، بحد أقصى 1,500,000 ل ل للموظف الواحد Best Regards, Mira-Cle Training Department

    1. Ihssan Loutfi

      April 11, 2014

      Kindly will in the the new for Scholastic Allowance decree be a change in the Amounts ? - 1000,000 LL for each child at a private school or university – maximum ceiling of 2,000,000 LL per employee ?? last year , we received 750,000 , so will the retroactive be the difference if amounts increased ( 250,000 difference ) ? Thank You

      1. Avatar photo

        mira-cle

        April 11, 2014

        Dear Ihssan, The answer to this query already posted today itself, at the post Submitted on 2014/04/11 at 6:21 am; since no increments to the amount is proposed as per our resources. Accordingly, those who paid earlier regardless of the decree been issued shall not have any problem to pay any difference even if retroactive. Whereas, should their be any changes, we shall keep this post up dated accordingly. Best Regards,

  40. Ihssan Loutfi

    April 11, 2014

    Kindly advise if company is providing Medical Insurance for employee but the insurance amount paid by the company to the insurance is NOT included in the employee Payrol , does the company have the right to deduct from his/her payrol the Income Tax on this insurance amount ? Thank You

    1. Avatar photo

      mira-cle

      April 12, 2014

      Dear Ihssan, Medical Insurance paid by the company is not to be considered within Income Tax calculation if not considered as part of the payroll. This is a benefit that is not in cash, hence it shall fall within your company's expenses since not considered as part of employees payroll. Regards

      1. Ihssan Loutfi

        April 15, 2014

        Kindly is there a labor law which states that since the medical insurance is personal benefit paid by the company on behalf of the employees & should be taxable or none taxable ? what is the law number please & were can we get it ? we have been deducted this tax for long time & we need proof since we are not collecting this benifit as cash in our payroll & the company is only paying it :) . Thx

        1. Avatar photo

          mira-cle

          April 16, 2014

          Dear Ihsan, From what you are saying, the case became different, as we understood earlier it is not part of the payroll, yet from what you are saying, the company "employer" is considering medical insurance as part of your payroll and declaring it as an income - then yes, employers can do so, noting it implicates two parties and not only income tax towards (Ministry of Finance) , this makes this amount "medical insurance" also taxable towards NSSF and considered part of End of services calculations too. The only case where this is not to be taxable, is when the company declares it as general expenses. Thus employees do not pay income tax and do not benefit from considering this amount as part of the EOS. Hope this clarifies the case. Regards

  41. Avatar photo

    mira-cle

    April 14, 2014

    The New Maternity Decree, Exclusively at Mira-Cle مرسوم قانون إجازة الأمومة الجديد حصريا على موقع ميرا-كليه Maternity New Decree

    1. Selena Najm

      April 25, 2014

      Kindly , is the new maternity law ( 70 weeks ) now in the Jaridee Rasmiye ? last publication one on pcm.gov.lb is till April 10 ! If you have it , kindly will you also publish it . Thank You

      1. Selena Najm

        April 25, 2014

        sorry , meant 10 days :)

        1. Avatar photo

          mira-cle

          April 25, 2014

          Dear Selena, We bit you meant 10 weeks!

      2. Avatar photo

        mira-cle

        April 25, 2014

        Dear Selena, The new maternity is not yet published at the gazette, yet we have posted the decree pending release, whereas for you information, even if not published at the gazette, it becomes effective within one month upon being approved by the parliament, meaning it will be effective as we posted it earlier as of May 3rd 2014. Regards,

  42. Sonia

    May 5, 2014

    Hello, I would like to ask today about the insurance (co-nssf): If the employer made an insurance Co-NSSF (in & out) for his employees & part of the premium is paid by the employee (deducted from his salary) & the other part is paid by the employer, please advise how to proceed & what is subject to Tax & Nssf in this case. Ex: 1 employee premium = 200 $ deducted from his salary & 300 $ on the employer. Thank you for providing all the necessary details.

    1. Avatar photo

      mira-cle

      May 5, 2014

      Dear Ms. Sonia, The portion paid by employer is considered part of the payroll and subject to income tax towards (Ministry of Finance), also taxable towards NSSF and considered part of End of Service calculations too. Whereas the amount paid by employee is not Taxable and it by default taken out of his/her payroll. Accordingly, as per your example the taxable amount will be 300$ - though in actuality with the deduction of 200$ from employee's salary, this shall ends up with taxation related to a figure around 120$ or a bit more, since at the same moment of taxing the 300$, employees will benefit from waived taxes of the deducted 200$. Whether you have attended the LLL & NSSF Workshop or not yet, we highly advice attending or re-attending our next round during May 2014, whereas you can bring along all your questions and be answered with experts on spot. Always Most Welcome... Regards,

      1. Sonia

        May 6, 2014

        Hello, Thank you for your prompt reply, sure i'm interested to know when & where.

        1. Avatar photo

          mira-cle

          May 6, 2014

          Dear Sonia, Always most welcome. Our next 17th round of the Lebanese Labor Law & NSSF workshop shall take place on May 23rd 2014 at the Lancaster Suites, Ramlet El Bayda - Beirut. For more information and registration, please feel free to click here. Regards,

  43. Petty

    June 11, 2014

    I would like to know if a Lebanese Labor Law and NSSF workshop will be organized any time soon? Thank you

    1. Avatar photo

      mira-cle

      June 12, 2014

      Dear Petty, Our next public workshops cycle starts as of September 2014. Accordingly, the next LLL&NSSF round shall take place during the month of September 2014. Hope the timing is convenient to you.. Regards,

  44. Sabine

    June 26, 2014

    I have the following case with an employee: (worker in the warehouse): He contacted the company and informed us that he is sick. His manager informed him that he should get a report directly, he didn't respond. He came after 6 days with a report in the name of his son. He informed us that he doesn't want to work anymore. He signed his resignation and we informed him that he has 2 months notice period since he has been working for almost 6 years. Afterwards, he didn't show up to work and his phone is closed. What is the legal procedure? Thank you for your cooperation.

    1. Avatar photo

      mira-cle

      June 26, 2014

      Dear Sabine, You will have to document mentioned facts is a formal notice letter addressed to the employee, refer to your rights as per article 50 and send it via Liban Post (Bareed Madmoun) to his official home address, then you take the same letter with delivery documents from Liban post to register the same at the ministry of Labor. You may stop at this point if you intend to maintain he is not eligible for any compensation over employment termination, or if you wish to pursue this further, you may file a suit at the Arbitration Council requesting he compensate financially over his notice period (2 months) + ask up to 4 months salary for his abusive termination. Regards,

      1. Sabine

        June 27, 2014

        Thank you for your detailed reply. Is it legal to stop his salary at the bank? this way he will contact the company and we will meet with him. Thank you

        1. Avatar photo

          mira-cle

          June 27, 2014

          Dear Ms. Sabine, Nothing mandates that you pay his salary by bank wire transfer, as long as it is settled ON TIME, yet you cannot do so without maintaining proper legal channels, meaning you do not have the right to hold his salary at the company, yet what you can do is report a warning letter as mentioned in our prior response as well as depositing his salary entitlements at a Notary office with copy of the same attached to your official notice registered at ministry of labor. Regards

          1. Sabine

            June 30, 2014

            Thank you for your kind support! Will proceed as you mentioned in the first comment. Regards

          2. HR

            September 29, 2015

            Is there an exception on the rule of termination notice? For example, due to gross negligence from the employee resulting in a damage to the company or criminal behavior like stealing from the company. Or do you still have to execute the payment through the Notary office and later file a claim against the employee for restitution?

          3. Avatar photo

            Mira-Cle

            September 30, 2015

            Dear HR, As per article 74 should an the employer posses Evidence that the employee committed a deliberate act intended to harm the employer; employer have the right to terminate the contract without paying termination notice, maintaining this termination notice is made in its legal form, communicated with the employee and registered at the Ministry of Labor within three days from issuance. Regards

      2. HR

        September 29, 2015

        What if the employee refuse to receive the letter from Liban Post? It happened before where Liban Post cannot legally force you to sign or receive a letter? (You can refuse to receive knowing it is going to be legally binding). Could I leave leave the warning letter (+ Salary) to the Notary ? This way the employee will have to retrieve the salary from the Notary against signature on the reception of the warning letter (then it will be registered at the MoL). Would this make sense?

        1. Avatar photo

          Mira-Cle

          September 30, 2015

          You Can always have two other employees sign that the employee was informed of the notice and this shall be enough to be accepted an a formal notification system and the warning can be registered at MOL.

  45. ANONYMOUS

    July 2, 2014

    Hello, I've been paying a personal loan which i've skipped 2 months last year. I had already talked to the guy in charge and decided i would keep paying one payment per month and we would extend the months. So, this month i get my salary from the ngo i work in much less, and when i ask why they tell me because they payed those 2 payments on my behalf (they didn't even call me in advance or ask me if they can do that..). Is this legal? Can my employer pay my loan on my behalf???

    1. Avatar photo

      mira-cle

      July 3, 2014

      Dear ANONYMOUS, It is legal for your employer to do so in the following cases: 1- Employer received a legal notice from courts or official party mandating they settled the overdue payments and cut it off from your salary 2- If your loan was originally approved as a result of and/or on the basis of your employment with your employer – under cases were the bank approved your loan because of salaries domiciliation by your existing employer. Whereas, if you have received this loan from a different bank and none of the above applies, then your employer may not have the right to do so. Regards,

  46. Sabine

    August 18, 2014

    Hello, We would like to ask the following: The employees of the production department (workers and operators) are requesting not to have their breaks on a daily basis and to leave 1 hour earlier.They have signed a letter requesting it. As per the labor law, the 1 hour break is mandatory and they have to rest in order to me more productive. is it legal not to provide them with breaks? Thank you for your kind reply

    1. Avatar photo

      mira-cle

      August 19, 2014

      Dear Sabine, The request is not legal, and the document they have signed is a proof of an illegal action. as you have said the rest hour is mandatory, neither employer nor employee can waive this hour even if they are to leave one hour earlier. It is mandatory that male employees receive one rest hour after a max of 6 working hours and female employees to receive one rest hour after a max of 5 working hours. Regards

      1. Sabine

        August 20, 2014

        Thank you for your kind reply. I will proceed by issuing an official letter. Regards

        1. Avatar photo

          mira-cle

          August 20, 2014

          Dear Sabine, We highly recommend that you attend our upcoming Lebanese Labor Law & NSSF Workshop that is it will facilitate your work and will enable you promptly take direct actions that are in compliance with applicable laws. Our next Event will take place on September 19th 2014. You can view full details and book your seat through this link: http://www.mira-cle.com/events/lebanese-labor-law-nssf-18th-round/ Regards

  47. Hiba Badran

    August 27, 2014

    If an employee is on maternity leave for 49 days and the new maternity leave update came out. Would she get the extra days or she is only allowed for 49 days as per the old law?

    1. Avatar photo

      mira-cle

      August 28, 2014

      Dear Hiba, Employees benefit from whats in their favor. Accordingly, the new maternity leave is in favor of the employee, hence the new maternity leave is considered as an entitlement to the her even if she started her leave on the basis of the old maternity leave. In the example provided, maternity should be extended with an additional 21 calendar days. Regards

  48. Robert

    August 31, 2014

    Hello, I've recently discovered that my ex employer had not enrolled me in the NSSF. I've worked there for four years and had 8% of my salary deducted on a monthly basis . When my new employer tried to enroll me in the daman, they found out I wasn't covered before. What is my legal recourse in this case? What kind of compensation am I entitled to? Is it fair to ask for last salary x 4

    1. Avatar photo

      mira-cle

      September 1, 2014

      Hello Robert, To begin, we advice that you step by ex-employer yourself and check for the status declaration at NSSF when you were employed there, then you may go to NSSF and check with them as there might be name hit or wrong entries. On the other hand, the 8% should be relative to Salary Taxes, since employees only pay 2% towards NSSF and not 8%, eventually the 8% might be the total of 2% towards nssf and 6% equivalent towards salary taxes. Should you be sure then that your employer did not enroll you and was deducting from your salary too, then you will have to negotiate with them that either they pay you back your on the basis of last salary x 4 or you go and report your case at NSSF and at Arbitration Council. Regards

  49. Sabine Tabbara

    September 17, 2014

    To whom it may concern, I would like to ask about the following: - If the night shift pay should be more than day shift pay? is it a percentage from the basic salary? - What incentive can be given for the night shift employees? Thank you

    1. Avatar photo

      mira-cle

      September 17, 2014

      Dear Sabine, There is nothing in labor Law that tackles night or day shifts, they of indifference impact to salaries. Your question is not about compliance with Labor law, it is more or less a generic HR incentive-related question which we doubt will be tackled within this blog section. Regards

  50. Fouad Salman

    September 22, 2014

    Hi, I have 2 questions related to labor law and nssf: 1- If an employee more than 2 years in a company delivered a resignation letter to the employer informing him of 1 month notice before leaving, can the boss tell him you can leave now without paying him the month notice? if yes what can the employee do? 2- what are the educational allowance intervals that a company should pay to the employee normally? Thank you in advance,

    1. Avatar photo

      mira-cle

      September 22, 2014

      Dear Mr. Salman, Answers: 1- If an employer is in acceptance to the resignation letter, then the one month notice is to be considered, whether the employee completes this one month or get paid in lieu of the month. Otherwise, in the case you demonstrated, the employee can then file an abusive termination case at Arbitration Council. 2- - 750,000 LL for each child at a private school or university – maximum ceiling of 1,500,000 LL per employee. - 350,000 LL for each child at public schools and 450,000 LL at the Lebanese university – maximum ceiling of 1,500,000 LL per employee. Regards

  51. Hussein Keserwan

    September 26, 2014

    Please I need full explanation on incremental income tax calculations with examples.

    1. Avatar photo

      mira-cle

      September 26, 2014

      Dear Mr. Hussein, The objective of this blog is intended to be a follow up over the Lebanese Labor Law & NSSF Workshop, whereas we post updates and follow up question to attendees who attended the workshop itself. Your question is very broad and requires a 1 hour explanation of the system as there exist several deductibles and exemptions that applies before the grid of income taxes is calculated. Among the hundreds of Q&A's below, you may refer to: Posted by Abbas Jaber on February 19, 2013 @ 10:44 am Edit Posted by Naeim Elzein on February 19, 2013 @ 12:49 pm Edit On the other hand, we highly advice you reserve a seat to attend our upcoming LLL & NSSF workshop on November 14th... here is the link for the event: http://www.mira-cle.com/events/lebanese-labor-law-nssf-19th-round/ Best Regards

      1. Hussein Keserwan

        July 29, 2015

        Dear Sir, Kindly I send samples of incremental tax calculations. Regards

        1. Avatar photo

          mira-cle

          July 29, 2015

          Dear Mr. Hussein, You may find details relevant to your inquiries on http://www.finance.gov.lb/ar-LB/taxation/Individuals/DeductionAtSource/Pages/TaxOnWagesAndSalaries.aspx; otherwise, should you wish to acquire further calculation and specifications, we would advice you to attend our next Lebanese Taxation System workshop taking place on October 12,14 & 16 - for more details you may visit this link: http://www.mira-cle.com/events/lebanese-taxation-system-workshop-round-6/. Best Regards

  52. Samer

    October 9, 2014

    Dear, I would like to inquire about the Schooling Allowance - I went through the Q&As, but couldn't find if it was actually confirmed or not yet - the below was mentioned in one of the answers: مصادر ميرا-كليه اكدت أن مرسوم المنح المدرسية بات جاهزاً ولا ينقصه سوى امضاء من مجلس الوزراء. هذا وأن المرسوم سيصدر بمفعول رجعي عن العامين المنصرمين على نفس الأساس الأخير: If it's confirmed, I would like to know the reference number of the official document, along with the date of issuance. In parallel, kindly advise if it is obligatory for companies to pay the Schooling Allowance to its employees who benefit from the same? Thank you in advance.

    1. Avatar photo

      mira-cle

      October 12, 2014

      Dear Mr. Samer, The decree number is 364, Approved on August 14, 2014 and issued on August 21, 2014 - on the basis of decree num 7573 issued back on February 23, 2012. Here is a link of the decree http://www.pcm.gov.lb/arabic/subpgoldJo.aspx?pageid=3836 Regards,

      1. Samer

        October 13, 2014

        Dear, Thank you for your reply. I tried searching for the decree but couldn't find it - is it possible to post a screenshot of it? On another note, kindly advise if it is mandatory for the employer to pay the Schooling Allowances to the employees? Regards,

        1. Avatar photo

          mira-cle

          October 13, 2014

          Dear Samer, Related decree is attached below, and on the another note, Schooling Allowance is mandatory for employers similar to transportation allowances. We would highly advice you attend our next LLL & NSSF workshop that shall take place on November 14th 2014. Regards. pcm Decree Num 364

  53. Sabine Tabbara

    October 14, 2014

    Hi, I would like to ask if an employee wants to register his parents in the NSSF under his name they should be above 60 years? did anything change in this decree? Thank you Sabine Tabbara Serum Products s.a.r.l

    1. Avatar photo

      mira-cle

      October 14, 2014

      Dear Mr. Sabine, No changes in that sense. It is still the same, an employee is entitled to enroll parents under his/her name only if they are above 60 years and proven to be dependent on him/her without any other sources of income. Always most welcome... Regards

  54. Sabine Tabbara

    October 21, 2014

    Hi, Please can you clarify the statement in the decree 364 of School Allowance no3. If the children of the married women are not registered under her name how can she can get school allowance? What documents she should get to proof that her husband doesn't get school allowance? Thank you for your assistance

    1. Avatar photo

      mira-cle

      October 21, 2014

      Dear Sabine, Means she can be entitled if the employer of her husband is not providing school allowance; though this means that her husband employer is breaching the law, yet if she wants to benefit from school allowance under the case presented by you, then the employer of her husband should issue a letter stating they are not paying him school allowance, thus she will be entitled to receive the amount in lieu of her husband. On the note, NSSF will normally consider the case even if this means husband's employer is breaching a Labor Law decree. Regards

  55. Sabine Tabbara

    October 22, 2014

    Hi, I would like to ask about the vacation balance: We are unable to grant vacations to employees , so we decided to pay their remaining vacations. Could you please inform me how to calculate the amount. (It should be over 30 days?). Is there any statement in the labor law about paying the vacation balance? Thank you for you continuous assistance.

    1. Avatar photo

      mira-cle

      October 22, 2014

      Dear Sabine, You are not entitled to take such a decision on your own. Employers are expected to grant employees their annual leaves, where on the other hand, should you wish to waive balance leaves, it is left to the sole discretion of the employee him/herself to decide whether they are paid in cash or be granted the leave entitlements. Calculation in both cases made upon working days, and should the employee decides to be paid in cash in lieu of the vacation, the amount paid is taxable towards NSSF. The above topic along with many are made available during the LLL & NSSF workshop program that we offer, should you wish, even if you have attended it before, we encourage you to attend the upcoming event on Nov 18, 2014 where our expert trainers will be glad to asnwer all of your queries. Regards,

  56. Avatar photo

    mira-cle

    October 28, 2014

    Dear LLL & NSSF workshop Attendees, We are keen to inform you that during our 5th Anniversary Celebration on November 5th 2014, we are offering a unique Lebanese Labor Law & NSSF critical updates session followed with an open Q&A’s session that is to keep you fully updated. This event is made available at no charges to our partners; all you need to do is reserve your seat online before October 31st 2014: http://www.mira-cle.com/events/mira-cle-5th-anniversary/ Top the above with four more gifts!  Body Language Secrets for Behavioral Interviewing  Social Media Power Session (Personal & Business Level)  Free Interpersonal Skills Training Materials for In-house use  1 year Loyalty Privileged Card with several % reduction entitlements. We highly encourage you to attend this event, where you rejoice, enjoy a cocktail celebration and receive gifts! Looking forwards to celebrating this event with you.. Best Regards,

  57. Samer

    November 13, 2014

    Dear, I would like to inquire if it's mandatory for any company with more than 50 employees to have a registered doctor earning a monthly income? I am receiving constant calls from a doctor claiming that, by law, we are bound to have a company's doctor! Thank you.

    1. Avatar photo

      mira-cle

      November 14, 2014

      Dear Mr. Samer, The information provided is not accurate. Ask the claiming doctor to send you a copy of the clause or decree that states this mandated action as he claims. The Lebanese Labor Law does not mandate appointing a contracted doctor, it only gives the employer the right to refer to a doctor of their choice (and pay his/her fees) to verify medical reports if needed. Regards

  58. samira Tohme

    January 4, 2015

    I have a question and thank you in advance for helping : Is it legal that the employer deduct from the salary if he changes the post of the employee? In the contract signed is it is written that the salary is Fixed to 3000 Us dollars prorata temporis payed 12 times a year . The employer shall perform the legal and conventional deductions as required by the lebanese law. but according to lebanese law is it legal to decrease a salary? What this action will impact the indemnity or EOS if the employee has been working for 10 years is it calculated according to the last salary ie the new lower salary for the whole period? Or for the first 10 years it is calculated on the 3000 salary basis and later on the new salary ?

    1. Avatar photo

      mira-cle

      January 5, 2015

      Dear Ms. Samira, Employers do not have the right to decrease the salary, unless the initial contract is terminated and a new one is issued upon agreement with the employee. On the other note, EOS is calculated based upon the last paid salary only multiplied by number of years of service. Accordingly, if the salary registered at NSSF is dropped to 2000, then EOS will be calculated upon the 2000 USD disregarding the initially paid 3000 USD. Regards

      1. samira Tohme

        January 5, 2015

        Dear, Thank you for these information if the employer wants the employee to sign a new contract or amendment on the contract in which the salary is deducted and his reason is that he changed his position from manager to other position . the employee has the right to decline ? in this case the original contract is not canceled ? and if the employee refuses this does not give right to the employee to dischargee him for not accepting his new contract ? Regards

        1. Avatar photo

          mira-cle

          January 6, 2015

          Dear Ms. Samira, The case is relevant to the type of existing contract, however the employee does have the right to decline an amendment to the existing contract. Whether the existing contract is fixed-termed or open-ended, in both cases the employee can reject the amendment, upon which the Employer can then decide to terminate the existing contract according to its type. if the contract is fixed-termed then employer need to to settle amounts of remaining period, or if open-ended then apply article 50 of the Lebanese Labor Law. On the other hand, even if the employee agree to the amendment, the existing contract needs to be terminated and a new contract to be issued so the demotion is considered legal. Regards.

  59. wasim chahrour

    January 14, 2015

    I have two questions: 1. If an employee left his job at a certain company and joined another one before getting the educational allowances, does that mean, he isn't eligible for this allowance? 2. If an employee holding a Palestinian nationality and registered with NSSF; paying for family and dependents, then why he/she isn't eligible from end of year family benefits; Spouse 60,000 LL and Child 33,000 LL? Thank you.

    1. Avatar photo

      mira-cle

      January 14, 2015

      Dear Mr. Wisam, 1- If he left before the entitlement date then he lost his entitlement. 2- Unfortunately, employees of Palestinian Nationality only benefit from End of Service, whereas they are not entitled to receive Family Allowance or Benefit from Sickness & Maternity - They do pay relevant NSSF contributions but do not receive benefits. Always most welcome... Regards

  60. Sonia

    January 15, 2015

    Hello, I have a question ... If we pay extra transportation (other than the 8,000 LBP daily) for an employee who goes with his car all day to accomplish work, as I know it is considered an income & subject to tax. I want to make sure if it is subject to NSSF also & considered a part of the salary to calculate EOS. Thank you.

    1. Avatar photo

      mira-cle

      January 15, 2015

      Dear Ms. Sonia, If the amount is paid to the employee directly, then yes, the excess amount above 8000 LBP per day is subject to NSSF. Regards

  61. Rob

    January 24, 2015

    Hello, I've been enrolled in the NSSF for 3 years and 7 months. How would my end of service indemnity be calculated? And can I ask my last employer to make this payment, even though I only worked there for 7 months?

    1. Avatar photo

      mira-cle

      January 26, 2015

      Hello Rob, EOS is requested from NSSF and not your last employer; Last employer will only pay reconciliation fees after NSSF finalize entitlement. However, in your case, since you have been registered for less than 5 years, you will be entitled for 50% only of your total entitlement. Regards

      1. Rob

        February 11, 2015

        Thank you for your reply. One more question. If I settle my EOS now, will I still be eligible to take up employment in Lebanon? Can I continue to have NSSF coverage?

        1. Avatar photo

          mira-cle

          February 12, 2015

          Dear Rob, Yes you can. Regards

          1. Rob

            February 17, 2015

            But on the NSSF website it says that I need to show proof of leaving work, like self-employment or immigration. Appreciate your clarification on this matter.

          2. Avatar photo

            mira-cle

            February 22, 2015

            Dear Rob, A proof of leaving work is an official NSSF form you should have filled if you already left working, known as "ترك عمل" , or that you will sign upon leaving your current job. However, when you apply for collecting your EOS at NSSF you will sign other forms of waivers too as you will only collect 50% of your end of service entitlements. Regards

  62. Avatar photo

    mira-cle

    January 29, 2015

    نقلاً عن وزارة العمل وللتوضيح سمة الدخول للعمال السوريين لا تغني عن اجازة العمل قزي دعا اصحاب العمل لتحمل النفقات المتوجبة عليهم تجاه العمال الاجانب اكد وزير العمل الاستاذ سجعان قزي في بيان صادر عن مكتبه ان على اصحاب العمل ان كانوا اشخاصا طبيعيين ام معنويين ان يتحملوا النفقات المتوجبة عليهم تجاه اي عامل اجنبي يستقدمونه لجهة الحصول على اجازة عمل او الاشتراكات المتوجبة على صاحب العمل للضمان الاجتماعي. وذكر البيان انه استنادا الى القوانين الحكومية والوزارية فإن الرسم السنوي المفروض على اجازة العمل للأجانب على الشكل التالي: الفئة الاولى : 1.800000 ليرة لبنانية سنويا الفئة الثانية: 960.000 ليرة لبنانية سنويا الفئة الثالثة: 480.000 ليرة لبنانية سنويا الفئة الرابعة: 240.000 ليرة لبنانية سنويا اضافة الى رسم الضمان وعقد العمل وبوليصة التأمين والفحوصات المخبرية. ولفت البيان الى ان الرعايا السوريين من اصحاب عمل او عمال، فيستوفي منهم 25% من قيمة الرسوم المبينة اعلاه. كما اعفي اللاجئون الفلسطينيون من رسم اجازة العمل بموجب القانون رقم 129/2010. ويأتي موقف وزير العمل في وقت يشكو العمال الاجانب اكانوا عرباً ام من جنسيات اخرى من ان بعض اصحاب العمل او المؤسسات التي يعملون فيها يحملونهم غالبيةهذه المصاريف لا سيما الرسوم المتوجبة للضمان الاجتماعي فيما العمال الاجانب لا يستفيدون من الضمان لكن الدولة وضعت هذا الرسم ليس على العامل الاجنبي بل على صاحب العمل اللبناني لكي لا يتهرب من توظيف لبنانيين ظنا منه بأنه يتفادى دفع رسوم الضمان، وقد ادى تصرف بعض اصحاب العمل الى التباس في العلاقات بين عدد من الدول التي ترسل رعاياها الى العمل في لبنان ووزارة العمل اللبنانية. ودعا وزير العمل اصحاب العمل افرادا كانوا ام مؤسسات الى التزام هذه التكاليف فقط لان اي مدفوعات اخرى تعتبر رشوة. من جهة اخرى اشار وزير العمل الى ان التدابير الاخيرة الايجابية التي اتخذها الامن العام بشأن فرض سمة دخول على الاخوة السوريين مهما كانت مدتها لا تغني عن اجازة العمل، مشددا على ان اي سمة دخول للمواطنين السوريين او لأي مواطن اجنبي تعطيه حق الاقامة فقط في حين ان اجازة العمل لا تصدر الا عن وزارة العمل وذكّر البيان ان اي تصرف مخالف يعرض صاحب العمل والعامل لتنظيم محاضر ضبط وفرض الغرامة المنصوص عنها بالقانون عند استخدام او تشغيل الاجنبي دون اجازة عمل واحالة المخالفين على النيابة العامة . مع الاشارة الى ان وزارة العمل تدرس طلبات السوريين الذين يرغبون في العمل وتتعاطى معهم بروح اخوية استنادا الى القوانين المرعية الاجراء والاوضاع الخاصة التي تمر بها البلاد ، فالمواطن السوري خلافا لما يشيّع البعض ليس ممنوعا من العمل في لبنان. عليه، فإن إجراء إجازات عمل للعاملين من التابعية السورية أمر واجب ومحتم بغض النظر عن إمتلاكهم لسمة دخول أو إقامة سارية المفعول كي يزاولو عمل مأجوراً في لبنان http://www.labor.gov.lb/_layouts/MOL_Application/LatestNewsDetails.aspx?lang=ar&newsid=122

  63. Mirna

    February 4, 2015

    For who may be interested, I would like to ask if I have been working within a company for 1.5 years and I resigned what benefits should I get as per Lebanese law if I already took all my annual leave but not the sick leave? Thanks and Best Regards

    1. Avatar photo

      mira-cle

      February 4, 2015

      Dear Ms. Mirna, Practically there are no "benefits" when someone resigns. There exist only compensation when abusive termination is applied by the employer. Regards

  64. Karim

    February 16, 2015

    Hello, How long does it take on average to process an end of service application? Does it take months before the NSSF issues your cheque?

    1. Avatar photo

      mira-cle

      February 17, 2015

      Hello Karim, By principal it takes a minimum of one month from the application date, however it certain cases it may take several months. Regards

  65. Lara

    February 20, 2015

    Dear Mira-Cle team, Firstly, congratulations on a wonderful job, employees all over Lebanon refer to you although we may not make it apparent. My question is about when women return from maternity leave: are women allowed an hour or two per day for the first 6 months - 1-2 years following delivery for nursing / breastfeeding the baby? Thank you.

    1. Avatar photo

      mira-cle

      February 22, 2015

      Dear Ms. Lara, We are glad this blog is making its objectives, to both Lebanese Employee and Employers... Answering your question: the addition of a breastfeeding hour is unfortunately still not released and for the time being it is a proposed decision pending approval to take the form of a decree and so be effective. As of date, the only change relevant to Maternity Leave was the extension of the duration of Maternity from 7 weeks to 10 weeks. Always Most Welcome

      1. abir

        July 4, 2019

        Hello, Is the addition of the nursing hour approved by the Lebanese Labor Law or not yet? Thank you

        1. Avatar photo

          Mira-Cle

          August 1, 2019

          Dear Abir, Unfortunately, not yet. Regards.

  66. Lara

    March 2, 2015

    Hello again, I have a question about termination of employment while pregnant. The case is of a woman 3-months pregnant who is not being given notice to leave. Two other employees from the department are also having their employment terminated, however, is there anything preventing pregnant women from being let go? I read the article on pregnant women not receiving warnings, but nothing about termination. Looking forward to your response. Thank you!

    1. Avatar photo

      mira-cle

      March 5, 2015

      Dear Ms. Lara, Regardless of pregnancy, if termination is not based under clause 74 of Labor Law, then termination is considered Abusive and subject to compensation upon abusive termination. In the case provided, if the employer is terminating the contract because of pregnancy, then off course the employee can submit a claim under abusive termination in front of the relevant arbitration council where the employer is registered. If the above is not a satisfactory answer, then the case requires further details to determine whether the case is abusive termination or not. On the other hand, it is only prohibited to issue warning or notice letters to females during their "maternity leave" and not during their pregnancy. Being again reminded, it is consider abusive termination should termination itself be based on the fact the employee is pregnant. Regards

      1. randa

        June 4, 2015

        hello, i am pregnant in my 4th month ,i will deliver my baby in the end of octobre 2015 and the company is going to close in the end of octobre too to move to another country ,i work with them since 2011 it means from 4 years and i am the accountant what should i ask as a termination period and if i want to take my maternity vacation from first of octobre, what should i do i need to take my termination before octobre and how much i should ask for ?

        1. Avatar photo

          mira-cle

          June 4, 2015

          Hello Randa, You cannot start your maternity leave one month prior to delivery date, the maximum allowed would be 20 calendar days if you have an adequate prognosis report in hand. On the other hand, from your inquiry, you are saying that your employer is closing by October itself; under such circumstances they will have to arrange with Ministry of Labor as to avoid abusive termination. In your case, notice period is 2 months. However, the case requires further information and details in order to advice. Regards

  67. Nidal

    May 5, 2015

    Hi, I was wondering if there is anything in lebanese law talking about the annual vacation if it increase in depend of working years or 15 days no matter how many years Thank you

    1. Avatar photo

      mira-cle

      May 5, 2015

      Dear Ms. Nidal, For employers with more than 15 employees on board, annual leave is relevant to tenure (length of working years within the same company); as per the below scheme: 15 Working Days for [1-5] years 17 Working Days for [5-10] years 19 Working Days for [10-15] years 21 Working Days for Above 15 years Regards,

      1. Catherine

        May 12, 2015

        hello, thank you for sharing your thoughts on labour law in lebanon. i want to ask about the maternity leave approved by the labour law. How many days is the maternity leave? Thank you.

        1. Avatar photo

          mira-cle

          May 12, 2015

          Dear Catherine, Maternity Leave is 70 Calendar days as per the Lebanese Labor Law. Regards

  68. Nidal

    May 5, 2015

    Thank you for your quick responce. Please advise if there is any official paper related to the below, if yes please share it. Regards,

    1. Avatar photo

      mira-cle

      May 5, 2015

      Dear Ms. Nidal, As per clause 66 of the Lebanese Labor Law, employers with more than 15 employees on board are mandated to process an internal P&P that requires be asserted by Ministry of Labor. At that point, employers are informed of minimal requirements above what is mentioned in the public basic labor law version. Unfortunately, such requirements are not shared with public by the ministry in written forms as of date. Regards

  69. Nancy

    May 27, 2015

    Dears I have 2 questions and would much appreciate it if I can get a clear answer: 1)- I went through the above comments and still feel confused whether the Schooling Allowance is mandatory to pay to all employees. 2)- EOSI - I have been given 2 different calculations regarding the EOS of our employees and i would like your validation on which one is in effect legal: Case in point: Marc worked in company "A" with a Basic Salary of 1,000 USD for 3 years and then moved to company "B" with a Basic salary of 2,000 USD for 5 years If he were to decide to withdraw his EOS is it 2,000 X years of service in "A+ B" or is it 1,000 X years of service in "A" and 2,000 X years of service in "B"

    1. Avatar photo

      mira-cle

      May 29, 2015

      Dear Ms. Nancy, 1) Schooling Allowance is mandatory upon release of decrees - so every year once MOL release a decree relevant to Schooling allowance it becomes mandatory. 2) The EOS is settled directly by NSSF and not the last employer - however last employer pays reconciliation fees determined by NSSF. In your example, if Marc decided to withdraw his EOS after 8 years of being enrolled, his NSSF calculation will be =(2000$ "last salary" x years of service "A+B) x 65% "since he is enrolled between 5-10 years, unless he is already above 64 years old". On the other hand, other calculations will be processed by NSSF to determine whether his last employer is liable to pay reconciliation fees. Note on point 2, EOS reconciliation fees is strictly relevant to case by case; hence you should be fully aware of NSSF funds system to estimate or expect amounts. Regards

  70. johnny rizk

    June 3, 2015

    dears, if for personal reason I have to break a contract without giving notice period (i'm working since 11 years), what are the possible financial penalties that I might face and could the employer not giving me letter of employment?

    1. Avatar photo

      mira-cle

      June 3, 2015

      Dear Johnny, In your case you should submit a resignation letter, giving your employer a 3 months notice period. If you do not give this notice, they can then file against you requesting you to compensate for the 3 months + (1 to 4 months abusive termination). On the other hand, this should not be relevant to the case of getting a tenure letter from your employer. Regards

  71. ellard

    June 23, 2015

    I just have a question regarding Lebanon's educational assistance benefit. I understand that the maximum ceiling is 1,500,000 LL per employee but would there be any particular amount or ceiling per education stage(primary, secondary and university)? And could you direct me to any offical/legal document that could help show this? Would greatly appreciate it.

    1. Avatar photo

      mira-cle

      June 23, 2015

      Dear Ellard, – 750,000 LL for each child at a private school or university – maximum ceiling of 1,500,000 LL per employee. – 350,000 LL for each child at public schools and 450,000 LL at the Lebanese university – maximum ceiling of 1,500,000 LL per employee. Further to a reference of the document, please look at a post Submitted on 2014/10/13 at 7:31 am below. Regards

      1. ellard

        June 23, 2015

        Thank you very much for your swift response. I have noted the supporting document and I was wondering if there would be any English translation of the document.

        1. Avatar photo

          mira-cle

          July 1, 2015

          Dear Ellard, We are sorry as we do not have an English version of the decree. However, it consists of what we have written in our reply in English. Regards

      2. Eleandro Rivera

        February 22, 2017

        Hello, Regarding the educational allowance of: "Posted by mira-cle on June 23, 2015 @ 2:09 pm – 750,000 LL for each child at a private school or university – maximum ceiling of 1,500,000 LL per employee. – 350,000 LL for each child at public schools and 450,000 LL at the Lebanese university – maximum ceiling of 1,500,000 LL per employee." Is this still current? Thanks.

        1. Avatar photo

          Mira-Cle

          February 27, 2017

          Dear Eleandro, Yes this is still current. Regards

          1. Eleandro Rivera

            March 1, 2017

            Hello, Thank you very much for the confirmation. For the medical benefit of the NSSF, I would just like to confirm if the following are correct: Contribution Employee = 2% of base salary Employer = 7% of employee base salary Reimbursement and coverage: It has been clarified that hospitalization & Maternity are reimbursed at 90%. With this, for surgery, outpatient, prescription medicines, dental care and eye care, are there any specific reimbursement percentage? Also, in these cases, is there a maximum amount of reimbursement per year or per event? Thank you very much.

          2. Avatar photo

            Mira-Cle

            March 6, 2017

            Hello Eleandro, Answers Below: Contribution Employee = 2% of base salary (Going to be 3% as of March 2017) Employer = 7% of employee base salary (Going to be 8% as of March 2017) Inpatient is 90% as you've mentioned. Outpatient is 85% reimbursement after documentation is provided and submitted to NSSF - Certain illness needs pre-approvals (for further clarification, you are either invited to attend one of our training on LLL & NSSF or Contact NSSF Directly). No Ceilings for NSSF, neither per event nor per year. Regards

          3. Eleandro Rivera

            March 1, 2017

            Lastly, for the NSSF medical insurance contribution, is there any ceiling or maximum amount that could be contributed? thank you very much.

          4. Avatar photo

            Mira-Cle

            March 6, 2017

            Dear Eleandro, Your question is not clear enough. Kindly Clarify what do you mean by "any ceiling or maximum amount that could be contributed?". Regards

          5. Eleandro Rivera

            March 8, 2017

            Hello, It refers to this one: Contribution Employee = 2% of base salary (Going to be 3% as of March 2017) Employer = 7% of employee base salary (Going to be 8% as of March 2017) Employee contributes 2% of his/her base salary to the NSSF medical insurance, however, the employee could contribute up to how much? is there a maximum amount that could be contributed? or is it as long as it's the 2% of the base salary? e.g. employee could only contribute up to 100,000 LBP per month, employee base salary = 10,000,000 LBP 2% = 200,000 LBP however, due to the fact that there is a 100,000 LBP maximum contribution, employee only gives out 100,000 LBP to the NSSF. Is there a ceiling like this one?

          6. Avatar photo

            Mira-Cle

            March 10, 2017

            Dear Eleandro, The contribution ceiling is over a maximum base salary of 2,500,000 LBP. So if the employee receives 10,000,000 LBP as per your example, their contribution is 2% x 2,500,000 = 50,000 LBP Only. The Same applies to the employer, taking the same example, employer pays 7% x 2,500,000 = 175,000 LBP Only. Regards

  72. Nazha

    June 30, 2015

    hello, i would like to know the labor law concerning the Palestinian refugees in Lebanon if this is possible. thanks

    1. Avatar photo

      mira-cle

      July 1, 2015

      Hello Nazha, Lebanese Labor Law does not differentiate between employees on the basis of their nationalities, what applies to Lebanese also applies to none Lebanese employees. However, their exist decrees from Ministry of Labor and National Social Security Fund (NSSF) that limit certain benefits to Lebanese and restrict certain jobs to holders of the Lebanese nationality. Regards

  73. Cheers2

    July 8, 2015

    I have a question: I am a new university graduate and I might have found a job. In the contract, they should mention the transportation allowance alone or with the salary? What is the transportation allowance? 8000 L.L. or 10000 L.L? and in the contract, is the salary including the taxes or not? Can u give me a screenshot of the decree regarding transportation fees/day since the website of the official gazette is not opening? Thank you :)

    1. Avatar photo

      mira-cle

      July 11, 2015

      Dear Marc, Transportation allowance is currently set at 8,000 LL for each actual working day; however, nothing mandates it is to be mentioned in the contract, and it is usually not part of basic salary offering. On the other hand, your question relevant to taxes is not clear; however, usually the mentioned basic salary in a contract is later subject to relevant Ministry of Finance taxes, calculated case by case and mandated on every declared salary. The official gazette website should be working fine now, sometimes it is down for couple of hours or so. Regards

      1. JAZ

        August 1, 2019

        So if I took a paid leave (vacation) for 2 days, I do not receive the LBP8,000/day transportation allowance over these 2 days?

        1. Avatar photo

          Mira-Cle

          August 1, 2019

          Dear JAZ, Transportation allowance of LBP8,000/day is only paid for actual working days. Thus, yes you dont get paid transportation for any type of leave, as long as you did not attend to work. Regards,

  74. ZEINAB H

    July 15, 2015

    Dears, hope you all having a great day so far , I have an urgent query concerning the liquidation / calculation of untaken leave days by an employee who is leaving the company: if he still has 20 untaken leave days, how should I calculate and pay these days?? Thanking you in advance for your usual prompt support. Z

    1. Avatar photo

      mira-cle

      July 15, 2015

      Dear Ms. Zeinab, The 20 annual leave balance days need be paid on the basis of working days fees. In this case the calculation should be: 20 x (monthly basic salary / number of working days per month at your company). Regards

  75. michel

    July 26, 2015

    Hello. I have 2 questions. I am in a company for about 1 year. Is it true that after 1 year from starting work i can take my 15 days holidays? The other question is that i was in the nssf in the old work. When i started the new work i gave my nssf number and a copy of my id to the employer and she told me that she will activate it again. But how can i be sure now thay my nssf is activated? best regards

    1. Avatar photo

      mira-cle

      July 27, 2015

      Hello Michel, True, you can take your 15 working days annual leave, however this is subject to your employer's approval. On the other hand, you may check with NSSF branch to verify the activation of your NSSF enrollment. Regards

    2. Ayman

      August 28, 2015

      I have two questions: 1- If an employee has 4 years in a company delivered a resignation letter to the employer informing him of 1 month notice before leaving, and has 30 days annual vacation days to cover the second month of notice period. Can the employer force him to work for two months without taking his annuals leaves days. 2- is it true that according toThe Lebanese Social Security Law the social security contributions are at the rates of 23.5% (21.5% on the Employer, and 2% on the Employee) ?

      1. Avatar photo

        Mira-Cle

        August 28, 2015

        Dear Ayman, Answers of your questions respectively: 1- The Employer may mandate that you provide the two month notice since your tenure is 4 years; however, should the employer mandate the two months, then they will have to pay you in cash in lieu of your 30 days annual leave balance. 2- This is true, however their exist ceiling to certain funds of NSSF. The 2% borne by the Employee is for the "Sickness & Maternity" Fund, with a maximum ceiling of 2,500,000 LP, meaning the maximum amount an employee should borne (even if your salary above 2,500,000 LP per month) is equivalent to 50,000 LP per month. Regards

  76. Sabine Tabbara

    September 2, 2015

    Hello, I have the following case: A pregnant employee took medical leave before her delivery for 2 months. Shall we apply the labor law decree 40 for the salary payment? (الإجازات المرضية وطواريء العمل ) Or the case of pregnancy has other rules? Thank you!

    1. Avatar photo

      Mira-Cle

      September 2, 2015

      Dear Ms. Sabine, Sick leave is not interrelated with Maternity, even if a result of pregnancy, and should be dealt with in according with Art. 40. Regards

      1. Sabine Tabbara

        September 2, 2015

        thanks a lot for the clarification!

  77. MC

    September 8, 2015

    If employer terminates contract, does the employer pay the termination indemnity directly to the employee before he/she leaves the company or is payment done to the NSSF? Plus, if employee had worked for 5 years in the company, does that mean employee will receive 5 months salary as termination indemnity, knowing that employer gave termination notice before 2 months of termination to the employee?

    1. Avatar photo

      Mira-Cle

      September 8, 2015

      Dear MC, There is nothing as such as termination indemnity; however there is End of Service Indemnity processed by NSSF. On your other note, if the termination is considered abusive (without a legitimate reason) then the employee is entitled for payment in lieu of the abusive termination as per Art 50 of the Law, which is a payment made on top of the 2 month notice period, and ranges between 2 to 12 months. Determination of abusive termination requires much more details on the case. Furthermore, should the employee decide to withdraw EOS at 5 years, he/she will be entitled for 50% only of the total entitlement (1 month for every year). The employee is entitled for 100% when he/she completes 20 years of being enrolled in NSSF with few exceptions. Regards

      1. MC

        September 8, 2015

        So is termination because of the employer's financial difficulties considered abusive termination?

        1. Avatar photo

          Mira-Cle

          September 9, 2015

          Dear MC, If termination is applied to a group of employees and/or all employees, then it is supposed not to be an abusive termination; however the same should be coordinated with the Ministry of Labor. Accordingly, Confirming abusive termination is subject to more information be provided. Regards

  78. Nathalie

    September 15, 2015

    Dear Sirs, I need to make sure if leaving 1 hour earlier is applicable for resigned employees? Thank you,

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      Mira-Cle

      September 15, 2015

      Dear Nathalie, If the employee resigned without finding another job, then yes the employee is eligible for one hour for job search, not necessary to be an hour earlier, just one hour per day until he/she finds a job. Regards

      1. Nathalie

        September 15, 2015

        Thank you for your reply would you please send me the article as written in the LLL? Thank you,

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          Mira-Cle

          September 16, 2015

          Dear Nathalie, You may refer to Article 51 of the Lebanese Labor Law, available at www.labor.gov.lb Regards

      2. Ghassan

        September 22, 2015

        What about if the employee is resigning and already found a job elswhere would he be still entitled to 1 free hour / day ?

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          Mira-Cle

          September 23, 2015

          Dear Ghassan, If the employee is resigning because he/she is joining another company then they shall not be entitled for the 1 hour per day. The entire objective of Article 51 of the Labor Law is allowing the employee an hour to look/search for a new job. Regards,

  79. Fadi

    September 27, 2015

    I have been working for 20 years with a private sector multinational company, that is restructuring & is downgrading my job; the company is offering me a severance pay in case I decide to leave (not accept the downgrade). I have 2 questions: 1. What am I entitled to according to the Lebanese labor law in terms of severance payment & End of service payment? 2. what goes in the income calculation used to determine severance payment/End of service payment (is it basic salary only or includes bonuses, transportation allowance, etc...? Many thanks for your prompt feedback.

    1. Avatar photo

      Mira-Cle

      September 28, 2015

      Dear Fadi, End of Service (EOS) is calculated and paid by NSSF and not your current employer, EOS Calculation will include the average of bonus and overtime if paid and declared over the past three years. Basically if you have been enrolled under NSSF for 20 years, you will be entitled for 20 Salaries as per your last drawn salary. On the other hand, relevant to severance payment or in lieu of abusive termination, Article 50 of Lebanese Labor Law, entitles you for (4 months notice period) + payment of 2 to 12 salaries in lieu of abusive termination. Regards

  80. HR

    September 29, 2015

    Hi Mira, If I have a company registered abroad and I need to hire Lebanese to work in Lebanon but report to the foreign company. Should I register them to NSSF even if the company dosen't have a legal presence in Lebanon? What if the foreign country have better "NSSF" equivalent conditions for the employee? Could I register them abroad instead of locally so that they can benefit from a better deal on their end of service indemnity, maternity leave, etc? Thanks

    1. Avatar photo

      Mira-Cle

      September 30, 2015

      Hello HR, If your company have a physical office where employees attend to, then it should be a legal office and Employees should be registered at NSSF. However, if employees are contracted with the foreign company, without a physical office in Lebanon, the burden to proof they are registered abroad and benefit more falls on the foreign company's behalf. Regards

  81. HR

    September 29, 2015

    Hi Mira, On a fixed term contract of 24 months, does an employee have the same rights and obligations as a full lime employee? Thx!

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      Mira-Cle

      September 30, 2015

      Dear HR, Yes they do. However, looking at your inquiries, we would highly recommend you attend our next LLL & NSSF workshop taking place on November 12, 2015. http://www.mira-cle.com/events/lebanese-labor-law-nssf-22n-round-2/ Regards

      1. HR

        October 14, 2015

        In the case of a 12 months contract, is the employee entitled to 15 days vacations and scholar allowance since these only take effect after 1 year?

        1. Avatar photo

          Mira-Cle

          October 15, 2015

          Yes, the employee is entitled to the 15 days annual leave; even if it becomes effective after a minimum of one year, however the contract you mentioned is meeting the minimum of one year, and you may provide the leave during this same year. On the other note, the employee is eligible for the scholar allowance if he/she is still employed by the time a decree is released - however, they still can return when a decree is declared to request their scholar allowance since they completed one year at your company. Again, since your questions come from an HR perspective, we would highly advice you attend our next Lebanese Labor Law & NSSF taking place on November 12, 2015. For More details: http://www.mira-cle.com/events/lebanese-labor-law-nssf-22n-round-2/ Regards

  82. Zeina

    October 5, 2015

    Hello If an employee happens to resign after two years of work ( he started working on 1-10-13, he resigned on 1-9-15 and his last day will be 30-10-2015), and only took 11 days of his annual leave, is he entitled of 4 days or 19 days of leave? thank you

    1. Avatar photo

      Mira-Cle

      October 5, 2015

      Hello Ms. Zeina, In the case presented, he is indeed entitled for 19 days. Regards

      1. Zeina

        October 5, 2015

        Thank you for your prompt and very helpfull reply

  83. dina

    October 7, 2015

    i have a question plz. i've been working in the same firm for 18 years. i have to take 6 days off from work to travel with my husband for our wedding anniversary at my own expense coz i took all my vacation days. but the manager is refusing. what can he do in this case?

    1. Avatar photo

      Mira-Cle

      October 9, 2015

      Hello Dina, Since it is less than 7 consecutive days then the employer may not terminate your contract, however, your employer is entitled to 1) deduct the 6 days pay, 2) file an official warning letter, and 3) Apply Penalty fees as per asserted internal policy & procedures. For the note, the employer will be entitled to terminate your contract without notice nor compensation (regardless of your tenure) if you took an unapproved/ineligible leave for 7 consecutive days, or 15 separated days within one contractual year. Regards

  84. Georges

    October 9, 2015

    Hey Mira-cle, You have a truly interesting website! I sent a resignation letter to my employer and giving a month notice period, I already have a couple of days leave, so i sent that I'll be on paid leave at the last week, during the last week(paid leave) I'm supposed to start with other company, how could I solve this issue with my company, because after awhile they rejected the paid leave week. How can I make the notice period using the paid leave? Thanks in advance

    1. Georges

      October 9, 2015

      Sorry for mistaken question at the end, can I change the notice period into shorter using the paid leave I already have?

      1. Avatar photo

        Mira-Cle

        October 9, 2015

        Dear Georges, As explained in our response your earlier note, you may not; However, we advice you discuss delaying the joining date with your new employer, whom shall appreciate your commitment to your current employer and your respect to rules and regulations. Regards

    2. Avatar photo

      Mira-Cle

      October 9, 2015

      Dear Georges, Unfortunately, you may not choose to utilize the remainder of your annual leave from your notice period; it is up to your current employer to approve this, and if they reject, you are still entitled to be paid for those days (if you are employed since over one year). Thank you for the website note & Best Regards,

      1. Georges

        October 10, 2015

        Dear Mira-cle, Thanks first for this fast reply, and thanks for information below, I'll go with your advice,I've been since less than one year, in case I break the notice , it's supposed to pay a month or the left days of the notice. Thanks in advance, Regards,

        1. Avatar photo

          Mira-Cle

          October 12, 2015

          Dear Georges, It would be best if you go with what you said; however, on another note if you are employed since less than one year, you are not entitled for any annual leave days. Regards

  85. Maya

    October 13, 2015

    Hello, I must say and thank you for all the help you are giving us. I have a question: If an employee works 9 hours per day and 5 days per week, including the 1 hour break/day, does this 1 hour break count within the working hours? In other words, am I working 45 hours/week OR 40 hours/week? Thank you for you contineous help. Have a good day!

    1. Avatar photo

      Mira-Cle

      October 13, 2015

      Hello Maya, You will be working 40 hours/week in the example provided. Lunch/Rest hours are not part of workinh hours. Regards

  86. Elias salameh

    October 15, 2015

    Dear I have a question do you have the NSSF law translated in English. If yes can you share it with us? Thank you in advance. Best

    1. Avatar photo

      Mira-Cle

      October 19, 2015

      Dear Elias, We are in no possession of an English Version of NSSF Law, we only have our English version of the training itself, however it cannot be shared electronically. You may check at Malik's or Antoine book stores. Regards

  87. Elie Ghosn

    October 16, 2015

    Hello, Please I need to ask you,if I am paying marriage compensation will it be taxable or non taxable? and also if we paid compensation on new born taxable or no ?

    1. Avatar photo

      Mira-Cle

      October 19, 2015

      Hello Elie, Both Marriage Compensation & New Born Compensation are taxable, until a decree converting them into obligations. Regards

      1. EG

        October 19, 2015

        Thank you!

  88. Jamil Salam

    October 21, 2015

    If employer is not paying his contribution to NSSF, can employee can ask for early retirement and end-of service compensation and what is the period of reconciliation determined by NSSF.

    1. Avatar photo

      Mira-Cle

      October 21, 2015

      Dear Jamil, Yes, the employee may do so; however processing the case shall be delayed than the usual wait time. Regards

      1. Jamil Salam

        October 21, 2015

        Hello, Would like to thank you for your professional web site, one more detail in case employer cannot settle reconciliation due to financial issue what would happen.

        1. Avatar photo

          Mira-Cle

          October 21, 2015

          By Concept you are eventually to receive your EOS; however this may implicate a drastic delay in processing it. You may contact NSSF for case-specific advice. Regards

  89. nourIM

    October 28, 2015

    Hello! This year Independence Day is on Sunday & Labor Day in 2016 is a Sunday as well. As per the Lebanese Law are we obliged as employers to give the next Monday off instead of Sunday? Or it depends on each company's internal policy? Thanks in advance

    1. Avatar photo

      Mira-Cle

      October 28, 2015

      Dear Nour, This will have to wait for the Cabinet decree release, if they announced Monday instead of Sunday then employers will have to follow accordingly. Regards

      1. rachel

        November 19, 2015

        Hi Mira, Are private companies obliged to give Monday November 23 off for Independence day since it's observed on a Sunday?

        1. Avatar photo

          Mira-Cle

          November 20, 2015

          Dear Rachel, As per the released decree from the cabinet, they are not obliged, since the decree only mentioned public sector & municipalities to take Monday instead of Sunday. Regards

  90. Jasmine

    October 29, 2015

    Hello, Is the severance payment paid by the company to the employees at their end of service taxable or not? Thank you in advance. Best

    1. Avatar photo

      Mira-Cle

      October 29, 2015

      Hello Jasmine, Severance Payment if within the ceiling (less than 12 months pay) then it is not taxable. Amount above the ceiling is taxable. Regards

  91. g.henoud

    November 18, 2015

    Hello, Basic HR Question, Annual Leave of first year, can an employee take on prorata base his/her annual leave ? Also for after completion of 1st year, does a new 15 days of AL (year 2) apply during 2nd year or at end of 2nd year?

    1. Avatar photo

      Mira-Cle

      November 19, 2015

      Hello, Annual Leave for the first year usually due after 12 months of employment; on the other hand, prorata becomes effective as of the second year of employment. You may still practice prorata from first year, hence this will be a benefit you are offering to employees. Best Regards,

  92. Lara

    November 18, 2015

    Dear; If an employee has finished his/her probation period of 3 months;however continued working additional 3 months as per the request of the employer , and the promise to register in Social security. In case after 3 months the employer still didnt register the employee in NSSF , which in turn lead to the employee's resignation. What are the rights of the employee ?is he/she entitled to ask for financial compensation as in (تعويض)In addition to the salary?if so how much is the percentage over the salary?never the less can the employee sue the company for not following the NSSF rules ? Thank you!!

    1. Avatar photo

      Mira-Cle

      November 19, 2015

      Dear Lara, Since the employee is resigning he/she cannot ask or be entitled for severance compensation. On the other hand, relevant to NSSF, if he/she have sufficient proof of employment for the period of 6 months, then yes he/she can file a claim at Ministry of Labor about NSSF. However, our advice would be not doing so, in order not to be affected by reference checking with future employment. Regards

  93. g.henoud

    November 25, 2015

    Hello, for a Net Salary of $ 4000 USD what would be the breakdown of Company Cost (NSSF & Taxes).

    1. Avatar photo

      Mira-Cle

      November 25, 2015

      Hello Sir, We can only respond to the NSSF part (Assuming the Net Salary be exclusive of any un-taxable amounts): 1- End of Service: 340$ (If the employee is Lebanese or among nationalities of reciprocity) 2- Sickness & Maternity: 117$ By Employer + 33$ By Employee 3- Family Allowance: 60$ Total Amount payable towards NSSF per month for the 4000$ should be around: 550$. Regards

  94. Jamil

    November 28, 2015

    Good day, How the year 20th of service is calculated at starting or at ending of the year? Thank you

    1. Avatar photo

      Mira-Cle

      November 30, 2015

      Good Morning Jamil, It is calculated by the end of the 20th "Contractual" Year, irrelevant of fiscal year. Regards

  95. Jamil

    November 28, 2015

    Hi, Is the allowance of yearly scholarship applicable for universities outside Lebanon? My employer informed for Lebanon only, I would like to know where it is stipulated in law.

    1. Avatar photo

      Mira-Cle

      December 1, 2015

      Hi Jamil, Scholarship allowance is applicable even if the university is outside Lebanon as long as a proof of attending the university is provided and that the student is under the age of 25 years. Regards

  96. Rami

    January 13, 2016

    Hello, Appreciate it if you would help clarify the below: 1-I have been enrolled in the NSSF for 4 years. 3 years at company A, with a last salary of $2500 1 year at company B, with a salary of $3000 So my last salary is $3000 How would my end of service be calculated? Is it not $3000 x 4 x 50%? My employer told me that the years I spent at the previous company don't count much. And if I collect my end of service now, will I be eligible to collect it again after 20 years of service? On another note, if one resigns or gets terminated after 11 months on the job, would he be eligible for any of his annual leave days? Thank you for taking the time to answer my questions

    1. Avatar photo

      Mira-Cle

      January 14, 2016

      Hello Rami, To answer your first question, the calculation is quite different, similar to the following: [Total Contribution Paid by Company A for 3 years (not on the basis of last salary) + Contribution Paid by Company B (3000$)] x 50%. Yes, if you collected your EOS now, you may enroll again and collect after 20 years. To answer your last question, if the employment contract is terminated after 11 months, then the employee is not yet eligible for his annual leave. Regards

      1. Rami

        January 14, 2016

        Thank you for your quick reply. Is there an easy way to calculate the contributions my company paid? I know they pay like 22% our salary to the NSSF. Is that correct?

        1. Avatar photo

          Mira-Cle

          January 14, 2016

          Most Welcome. Would be best if you step by NSSF and check it out with them. They will guide you on the process and advice you on the total amount. Moreover, EOS contribution is 8.5% monthly not 22%. Regards

  97. Pamela

    January 18, 2016

    Good Morning, I Kindly have a question regarding the segregation of the chairman salary between Basic Salary, Attendance Fees and Representation fees. Are there any regulations regarding the way of segregation?

    1. Avatar photo

      Mira-Cle

      January 18, 2016

      Good Morning Ms. Pamela, When it comes to regulations, there exist no specification to positions receiving salaries; To NSSF, Ministry of Finance & Ministry of Labor, a salary is a salary, where some nontaxable amounts such as transportation fees (8000 LL per day), food allowance (5000 LL per day if in the form of coupons) and others apply, similar to any other position. Accordingly, Taxable amount will only look at segregation that falls under regular formats and they will consider whatever comes above as a the taxable salary. Regards

  98. Anonymous

    January 21, 2016

    Hello, I have a question about benefits: 1: I've worked for 2 years and 3 months with a salary of 770$ 2: Now i'm married but in my ID i'm still single,when i left work i was single. Q: if i want to take my benefits, how much do they give me and how to calculate? Thank you for your cooperation

    1. Avatar photo

      Mira-Cle

      January 21, 2016

      Hello, Since you have left while you were still single, then you are only entitled for 50% of your aggregated EOS at NSSF. We would advice you check your EOS entitlement with NSSF directly. Regards

  99. Admin HR

    January 27, 2016

    Appreciate your clarification please. If the employer enrolled the employee in NSSF, during maternity leave of the employee, I understand that the NSSF will pay for all delivery fess related. But during maternity period, can you advise who will do the actual payment of salary to the employee. Is it the NSSF or the employer. Same thing with the EOS, upon payment who is doing the cash out payment is it the employer or the NSSF? Apologies if the above have been answered earlier, but since it is a long thread I cannot find the answer I need and I am really confused. Thank you.

    1. Avatar photo

      Mira-Cle

      January 27, 2016

      Dear HR Admin, Employer will be paying salary to the employee during the entire maternity leave period, currently set at 70 calendar days. NSSF issue end-of-service, however last employer pays reconciliation fees (an amount set by NSSF). Regards

  100. Aaron Gutsche

    February 3, 2016

    Dear Ladies and Gentlemen, I know my question is sligtly off topic but if a man does not pay into nssf because he is not working or not able to work, how can he get medical treatment in Libanon? Will he have to pay everything his self?

    1. Avatar photo

      Mira-Cle

      February 4, 2016

      Dear Arron, This means they cannot be treated under the NSSF scheme. Unfortunately, Lebanon does not provide an adequate medical scheme to its citizens. However, Lebanese nationals may be treated upon requests (conditions apply) under Ministry of Health or under Ministry of Social Affairs (if the person is handicapped). Regards

  101. Rola

    February 17, 2016

    Hello, I know that under Lebanese labor law one is entitled to only 15 days of vacation after the completion of 1 year of service. But if I had agreed with the employer on 20 days effective my 6th month, is he not required to abide by the contract in this case?

    1. Avatar photo

      Mira-Cle

      February 17, 2016

      Hello Rola, If your contract mentions 20 days, then your employer is to abide by the contract, since its in the benefit of the employee. Regards

      1. Rola

        February 19, 2016

        Thank you for your reply. By the same logic I can request that the employer omits the probation period, right? I have been working for 6 months but I haven't signed the contract yet (The company kept delaying) Can I request that I become a fixed employee from the date I sign my contract? Or is the probation period mandatory under labor law?

  102. naro

    February 18, 2016

    dear Sirs, i have been working since year 2001 in a company and i want to resign because i've found another position suitable for me. can i resign with a notice of 2 weeks? because the new position is needed urgently. i have 25 days of annual leave too, may this will help.

  103. Sawsan

    February 22, 2016

    Hello i recently got married and stopped working; in that case a woman is entitled to 100 pct of the end of service indemnity. i had worked for 9 years at 3 different organisations. lets say i was paid X at company A, Y at company B and Z at company C ( last job). Would the indemnity be equal: 1- Z (last salary)*9 (years)? or 2- (X*nbr of years spent at company A)+(Y*nbr of years spent at company B)+(Z*nbr of years spent at company C) How should the indemnity be calculated please? Thank you.

    1. Avatar photo

      Mira-Cle

      February 23, 2016

      Dear Sawsan, Since you have worked at different organizations, then the second option applies, however you will be entitled for 100% of the amount as you said. You can check with NSSF for more details. Regards,

  104. Marc

    February 29, 2016

    Hello, I had accepted a job on the basis of full time employment, but the company tricked me into signing a "service provider" contract. If I'm working as service provider, can the company get away with not enrolling me in NSSF? Is there anything I can legally do? I've been employed for 6 months now.

    1. Avatar photo

      Mira-Cle

      March 2, 2016

      Hello Marc, If you are tricked then you may terminate your contract. However, regardless of the title of the contract, should the contract mention attendance (more than 104 hours a month, pay (directly by the employer) and Reporting (Reports to a position within the company), then it is an employment contract - then you may legally file a claim at the Labor Arbitration Council (Ministry of Labor) & file a claim at NSSF. For the note, taking the above measures, will eventually lead to terminating your contract and you will have to pursue your rights through the Arbitration Council. Best Wishes

      1. Marc

        March 10, 2016

        Can I still sue my employer f I had a signed a paper claiming that I received all my rights? I think it's called a waiver or something. Do you give legal advice?

        1. Avatar photo

          Mira-Cle

          March 11, 2016

          Dear Marc, Practically you can file a case within one month, however the status upon signing a waiver is not much in the employee favor. Yes we do offer legal advice. feel free to call our offices at +9611 204 712. Regards

  105. Sam Saliba

    March 8, 2016

    hello.i worked for 1yr and 1 month. but i signed the contract after 3 months do I get my annual leave.or it counts as 10 months of work? thank you for yr help

    1. Avatar photo

      Mira-Cle

      March 8, 2016

      Hello Sam, You became entitled for your annual leave the moment you completed your first year, regardless of the contract, as a written contract is not mandatory as per Lebanese Labor Law. Regards

  106. Sam Saliba

    March 9, 2016

    thank you verry much for your help. tomorrow i-m going to do my exit intervieu and get my last salary. if they say than i'm not entitled to get my annual leave with my paycheck. what is the proof of that I am entitled? i have the nssf paper that states my beggining at 21/1/2015 and my last work day was at 5/2/2016. is that enough?

    1. Avatar photo

      Mira-Cle

      March 11, 2016

      Dear Sam, It is an enough proof, however, your entitlement of the leave shall be linked to why the contract is terminated (you resigned or they terminated) and whether you have provided the required notice period. Best Wishes

    2. Anonymous

      May 2, 2016

      Dear sir, First of all, I want to congratulate you for this website, it is basically the only source of information we have referring EOSI rules and regulations in the country. I have a situation and would like your point of view if it is not a bother. I have been working in a bank for about 8 years and I just found another job in another bank. I am about to sign with them, and then present my resignation at my current bank. My question is that am I entitled to recieve an EOSI of 65 percent even though I am going to join another bank? Because after checking the NSSF website, i was shocked to realize the I am only entitled to EOSI if I leave work indefinitely. I would appreciate your time to answer on this matter, or if you prefer I am willing to to discuss this matter over the phone or as a consultation. Regards

  107. Anonymous

    May 2, 2016

    Dear sir, First of all, I want to congratulate you for this website, it is basically the only source of information we have referring EOSI rules and regulations in the country. I have a situation and would like your point of view if it is not a bother. I have been working in a bank for about 8 years and I just found another job in another bank. I am about to sign with them, and then present my resignation at my current bank. My question is that am I entitled to recieve an EOSI of 65 percent even though I am going to join another bank? Because after checking the NSSF website, i was shocked to realize the I am only entitled to EOSI if I leave work indefinitely. I would appreciate your time to answer on this matter, or if you prefer I am willing to to discuss this matter over the phone or as a consultation. Regards

    1. Avatar photo

      Mira-Cle

      May 3, 2016

      Dear Anonymous, Thank you for comment regarding the website and this blog section in specific. Regarding your inquiry, what you realized is not true; you are able to withdraw your EOS when you do this transition (even without it), However in your case you will be entitled for 65% instead of 100% of your EOS. Keep in mind the process of withdrawing your EOS takes anything between 1.5 to 3 months, and in some cases more time. Best Wishes..

  108. Eliane Saliba

    May 13, 2016

    Dear Sir, If it's not too much, can you help me with something? if i resigned from my company after 5 years, what are my benefits from the company, not from NSSF? should my boss give me some sort of salary compensation, or bonuses? or i leave empty handed after 5 years? and can only collect 50% of total entitlements from NSSF? Thank you

    1. Avatar photo

      Mira-Cle

      May 13, 2016

      Dear Eliane, I am sorry to tell you that if you resign, there is nothing as such as compensation by your employer. In fact, the employer may ask for compensation from your end should they consider your resignation as an abusive use of right. You are only entitled to withdraw 50% of your NSSF EOS Entitlements. Best Wishes,

  109. Annonymous

    May 16, 2016

    Once again I would appreciate it if you may help me with the below question: I have, for the previous 5 years, been getting paid a taxed bonus which was increasing year after year (last bonus was for the year 2015 performance, although it was paid on March 2016). This year, I am resigning on June. Other than the unused vacation days, am I entitled to receive half (6/12) of the bonus amount I received last year? I hope I was clear with the question. If not, I will elaborate more. Thanks in advance.

    1. Avatar photo

      Mira-Cle

      May 16, 2016

      Dear Sir, We are sorry to tell you, you will be not legally entitled for a half year bonus, since bonuses are annual and usually based upon a full year performance. Regards

  110. EG

    June 22, 2016

    Hello, I have a question regarding the new born and newly wedd bonus that are paid from the company, are they exempted from taxes? if yes please can you tell me the amount and the law deree in which I will find it. Thanking you in advance!!

    1. Avatar photo

      Mira-Cle

      June 22, 2016

      Hello Elie, The mentioned bonuses are not exempt from taxes, they are also taxable towards NSSF. Regards

  111. Diane

    June 24, 2016

    Hello, According to the Lebanese labor law, what are the working hours and days for part timers and what kind of benefits do they receive. Thanks.

    1. Avatar photo

      Mira-Cle

      June 24, 2016

      Hello Diane, As per Lebanese Labor Law, part timers shall not work more than 4 hours a day, and shall not exceed 104 hours a month; under such employers declare them to NSSF but do not enroll them. No specific benefits for part timers. Regards

  112. mb

    June 26, 2016

    Dear Sirs Kindly I need your assistance, regarding the end of service, I'm planning to resign i have worked for 12 years and a half for the same company it's international company but we are registered under Lebanese law and NSSF, I need to know how much percentage do i get from my contribution from NSSF is it 65% or more, and another question since I'm 5 months pregnant is it fine to present my notice period for 2 month instead of 3 or maybe can i even make it 1 month is it possible am i allowed?? What about the bonus per year and the scholarship is it included in my end of service contribution, how should i calculate? Thank You so much for your kind support to all, great website and excellent commitment from your part to provide us such a great insight.

    1. Avatar photo

      Mira-Cle

      June 30, 2016

      Dear Mb, You will be entitled for 75% of your EOS not 65%. Being pregnant does not have an impact on your notice period. Since you have been working more than 12 years now, your notice is actually 4 months and not 3 months. Bonuses are calculated among EOS calculations but not Scholastic Allowance. Calculating the same depends on the average of your last 3 years bonuses, and then divided over 12. You may check with NSSF in regards to your EOS. Always most welcome.

      1. mb

        July 22, 2016

        Thank you so much for your insight.

  113. ma

    July 26, 2016

    Hi, Can a married woman whose husband is not working in Lebanon and is not registered in the NSSF benefit from a fiscal deduction of 10,000,000 LBP or she is only allowed to a deduction of 7,500,000 LBP? If she got a baby, she can register him to the NSSF as the father is not working in Lebanon. Will she benefit from an increased fiscal deduction of 10,500,000 LBP and the child allowance? Thanking you.

    1. Avatar photo

      Mira-Cle

      July 27, 2016

      Hi MA, Answering your question from a legal and ethical point of view, the law states that a married woman may benefit only if her husband is "un-employed"; regardless of being enrolled under NSSF or not. Your statement indicates that her husband is employed elsewhere. The preceded answer is made differently if looked at from a different perspective. Regards

  114. Sara Daouk

    July 27, 2016

    Kindly if you can assist in the below: If an employee(single) is seeking to hold on her/is work as an unpaid salary starting from Sept. 2016 until Sept. 2017 in order to attain her/is masters from abroad. S/he started working at our company on Feb.2009. Q. 1: Does the LLL intervene such a case? Q. 2: Is the company liable to declare anything to the NSSF ?

    1. Avatar photo

      Mira-Cle

      July 27, 2016

      Dear Sara, A.1: LLL does not self intervene, it is left up to the employer to approve or reject sabbatical leaves. A.2: If sabbatical leave is approved by Employer, then NSSF need be officially informed, in order for the employer to stop paying NSSF contributions and maintain NSSF continuity for the employee after their return. Regards

      1. Sara Daouk

        July 29, 2016

        Thank you for your feedback! Highly-appreciated :)

  115. Elvira

    August 12, 2016

    Hi, I have a question that I would like to forward you after several attempts. We are a UK Limited Company. We have established in Lebanon a representation office, regularly registered at the Ministry of Economy and Trade. We know that we have the following limits by law: the business activity must be restricted and limited to the promotion of the head office’s services and products. Hence, a representative office may not engage in trade activities of any kind in Lebanon. Said that, we have hired a couple of people as employees, required to work within the activities allowed by law to the representation office. We want now to pay for them the Daman. However, the office has refused our request based on the assumption that the representation office must be registered in the Lebanese Commercial Registry kept by the Minister of Justice. My question is if this is true or maybe there is a misunderstanding? Why an entity not allowed to trade must be registered to the Commercial Registry. Can we pay the Daman for our Lebanese employees as representation office? Many thanks for your time. Regards, Elvira

    1. Avatar photo

      Mira-Cle

      August 15, 2016

      Hello Ms. Elvira, It is true that for a company to enroll employees under NSSF (Daman), it should fist get listed itself before enrolling employees. Furthermore, a "Company Circular" which is obtained from the commercial registry part of the required documentation for listing. Nevertheless, NSSF will consider the case and will eventually list the company even without the Company Circular, subject to one of the below options: 1- An Employee of yours should personally visit NSSF and request they want to be listed under NSSF, upon which an investigation practice will be filed followed by an inspector from NSSF visiting your offices and checking to confirm that you have employees working in Lebanon and paid their salary in Lebanon, upon which they will force the listing exceptionally and proceed with enrollment. 2- Your second option is to use services of companies like us to facilitate the process, we do offer NSSF logistical and administrative charged support services upon request. You may feel free to send an email to Ms. Sahar El Zein on [email protected] for further information. Best Regards

  116. Hadi Haddad

    August 19, 2016

    Dears, I have been working in the same company for 20 years now , but they have registered me to NSSF after 3 years i have started working. My question is , what will happen for the first three years of work ? concerning my End of Service Indemnity the company did not register my real salary so what will happen for the difference? Regards,

    1. Avatar photo

      Mira-Cle

      August 22, 2016

      Dear Mr. Hadi, End of Service at NSSF will only consider your 17 years registered salary as per your last drawn salary (declared). if you withdraw now you will be entitled of 85% of your EOS from NSSF since you did not complete 20 years of enrollment. As of the other question, it is left between you and your employer to settle the difference of you should have earned if registered legally for 20 years and what you will receive in reality from NSSF and then though this is an illegal practice, your employer should pay the difference. Regards

  117. Yasmine

    September 1, 2016

    Dear Sir, First i would like to thank you so much for this useful blog. I am working in an INGO and we are in a grey zone whether a fixed term contract should automatically be changed to an open ended contract by the end of One year of employment or 2 years? and then if during this one year the employee had changed his position within the same organization, should we reset the duration and start counting one year from the date of his new position? or we still consider the first day of working with the NGO? Thank you in advance for your valuable support.

    1. Avatar photo

      Mira-Cle

      September 1, 2016

      Dear Ms. Yasmine, Fixed term contract is automatically changed into an open-ended contract if the duration of the contract AFTER renewal/extension exceeded TWO Years. In the example related to a change in position, this shall NOT change the joining date. You will still have to consider the first day of working with the NGO. For more insights, We would highly recommend that you attend our upcoming LLL & NSSF workshop as it covers all of contract related inquiries. Regards...

      1. Yasmine

        September 1, 2016

        Thank you so much for your reply, Would it be possible please to send me the clause in the labor law mentioning the issue about the open ended contract? since there are so many contradictory information regarding this issue. It would also be great if you could send me more details about the LLL and NSSF workshop you have mentioned. Thank you so much!

        1. Avatar photo

          Mira-Cle

          September 2, 2016

          Dear Ms. Yasmine, LLL does not speak of a closed ended contract, since employment contracts are by default open-ended unless specified otherwise. However Clause 58 of Lebanese Labor Law, specifically speaks of fixed term contracts and its automatic transformation into Open-Ended Contract. \ Our next Lebanese Labor Law & NSSF workshop, round 25, will take place on September 28, 2016 - for more information and registration, you may follow this link: http://www.mira-cle.com/events/lebanese-labor-law-nssf-25th-round/ Regards

          1. Yasmine

            September 2, 2016

            Thank you so much, this was really helpful :)

          2. Avatar photo

            Mira-Cle

            September 5, 2016

            Most Welcome

  118. Yasmine

    September 9, 2016

    Dear Mira, I would like to ask you please if it is obligatory to have accident insurance for staff ( Workmen's compensation) or it is optional? and is there any clause in the labor law that stat this obligation? Thank you so much!

    1. Avatar photo

      Mira-Cle

      September 9, 2016

      Dear Ms. Yasmine, Workmen's Compensation is obligatory as per NSSF. You may Check NSSF P&P for a reference. Regards

  119. Diala

    September 14, 2016

    Dear All I would like to know if the employer can register his employee at NSSF several months prior the date of submission? (for example if the employer wants to submit the registration documents at the NSSF on September 21, 2016, can he write that the employee actually started working in the company on June, 2016? Or should it be on the same date of submission? Best Regards

    1. Avatar photo

      Mira-Cle

      September 15, 2016

      Dear Ms. Diala, Yes they can, however they will have to pay all taxable unpaid amount for the duration in which the employee was not enrolled. Furthermore, if the employee is employed since over three months, then there will be additional fines for non-declaration. Regards

  120. EG

    September 21, 2016

    Hello dear, My question is related to the unpaid annual leaves are those treated as taxable deductions or non taxable deductions? Thanking you in advance!

    1. Avatar photo

      Mira-Cle

      September 21, 2016

      Dear EG, Unpaid leave are non taxable. Regards

      1. Rita

        November 20, 2018

        Hello, Is paid annual leave at employment termination taxable ?

        1. Avatar photo

          Mira-Cle

          November 20, 2018

          Dear Ms. Rita, Yes this amount taxable against both NSSF and Salary Income Tax. Regards

  121. EG

    September 23, 2016

    Dears, Related to my last question, if we have an employee who earns 1,000 USD per month and he got unpaid leaves of $200, the NSSF and Income Tax will be calculated based on the 1,000 USD or on 800 USD? Many Thanks!

    1. Avatar photo

      Mira-Cle

      September 23, 2016

      Dear EG, 800 USD is the taxable account for both NSSF & Income Tax, however you will have to write a letter to NSSF informing them of this unpaid leave as it impacts the EOS Calculation.. We would highly advice you to attend our next Lebanese Labor Law & NSSF workshop taking place next week, September 28..for more information you may Click Here . Regards

  122. Yasmine

    September 23, 2016

    Dear Mira, I hope you are doing fine. I would like you to advise me about the probation period of the employee. If an employee had changed his position within the same company, would he be under a new 3 months probation period? and if his performance was not satisfactory during this period, could we immediately terminate his contract? Thank you in advance!

    1. Avatar photo

      Mira-Cle

      September 23, 2016

      Dear Ms. Yasmine, Probation does not apply for promotion, all you can do is probate the title but not the employment contact itself. We would highly advice you to attend our next Lebanese Labor Law & NSSF workshop taking place next week, September 28..for more information you may Click Here . Regards

  123. Salim Fayad

    September 25, 2016

    I am a full time employee in a big Lebanese company. In my contract, they mentioned the following: “You will devote your full time exclusively to the business of …, and during this employment, you will not engage in any other business activity.” My question is: does that mean legally that I cannot work as a freelancer (or take projects on my own) outside the working hours? Thank you in advance.

    1. Avatar photo

      Mira-Cle

      September 26, 2016

      Dear Mr. Salim, If you have signed on this clause, then your legally bind to it. Regards

  124. gnf

    October 3, 2016

    Dear All, I have a query regarding the "Daily Basis" employees. (1) I believe that the daily rate is set to 26,000 LBP. Is this correct? (2) Is the employee entitled for 8,000 LBP transportation additional to the 26,000 LBP per day? (3) What is the NSSF requirements for this category of employment? (4) On what basis the employee income tax is calculated? is it the same as monthly employee? (5) What is the amount of the daily exemption to be applied while calculating the employee income tax? is it 25,000 LBP? (6) Is there a minimum days that an employee has to work? Can an employee work for 15 days per month? (7) Are the vacations, sick leave, public holidays, and other labor law applies to this category of employment? Is it the same as monthly employment category? Thank You.

    1. Avatar photo

      Mira-Cle

      October 3, 2016

      Dear Georges, (1) I believe that the daily rate is set to 26,000 LBP. Is this correct? It is still at 30,000 LBP, even though MOL released a new decree for the 26,000 LBP, but it is not yet practiced. (2) Is the employee entitled for 8,000 LBP transportation additional to the 26,000 LBP per day? Yes They Are Entitled for the 8,000 LBP transportation in addition to the per day. (3) What is the NSSF requirements for this category of employment? They are normally enrolled under NSSF as long as they work for more than two week per month. (4) On what basis the employee income tax is calculated? is it the same as monthly employee? Yes, except for calculating taxable amounts after the 25,000 LBP daily exemptions. (5) What is the amount of the daily exemption to be applied while calculating the employee income tax? is it 25,000 LBP? Correct. (6) Is there a minimum days that an employee has to work? Can an employee work for 15 days per month? There is no minimum; however they should work for 15 days in a month to benefit from NSSF. (7) Are the vacations, sick leave, public holidays, and other labor law applies to this category of employment? Is it the same as monthly employment category? They become entitled for the annual leave after one year of contracting. On the other than they are only entitled for 2 days public holiday: Labor Day & Independence Day. We would highly advice you attend our next Lebanese Taxation System workshop taking place on October 24, 2016 – Follow this link for more information: http://www.mira-cle.com/events/lebanese-taxation-system-workshop-round-9/ Furthermore, there will also be another round of Lebanese Labor Law & NSSF workshop on December 9, 2016 – Follow this link for more information: http://www.mira-cle.com/events/lebanese-labor-law-nssf-26th-round/ Best Regards

      1. gnf

        October 5, 2016

        Thank you for the valuable information.

  125. Knowledge Seeker

    October 3, 2016

    Hello, Thanks for answering these two questions: 1-Can an employer legally deduct from your salary for arriving an hour late in the morning? (Given that you are staying overtime everyday) 2-Can an employer decide when you should take your annual vacation? Like, can he force you to take your vacation on Christmas?

    1. Avatar photo

      Mira-Cle

      October 3, 2016

      Hello, Answers Below: 1-Can an employer legally deduct from your salary for arriving an hour late in the morning? (Given that you are staying overtime everyday) Yes they can; however overtime is calculated separately and paid only when the employee exceeded 48 of WORKING HOURS in a week. 2-Can an employer decide when you should take your annual vacation? Like, can he force you to take your vacation on Christmas? Yes they can, deciding annual leave is the discretion of the employer. If given during a public holiday and only if that public holiday is considered by internal bylaw of the company, then they do not consider Christmas day itself as part of your annual leave. Regards

  126. gnf

    October 7, 2016

    Dear Mira-Cle, Regarding Daily Basis Employees, can an employee be employed on such basis permanently? I have the below queries regarding الاجر المقطوع / اجور العمل بالقطعة: 1. The LLL mentions employees that are paid based on “Piece - اجور العمل بالقطعة“. And the Income Tax rules mentions employees that are contracted based on “Lump Sum – الاجر المقطوع” (Task or Quantity). Are the above 2 scenarios the same (according to LLL & Ministry of Finance)? 2. Salary: Is there a minimum amount of total salary that should sum up for the employee? For example: Salary should not be less than 675,000 LBP or it can be 450,000 LBP or any other amount? 3. Employment Duration: Can an employee be employed on “Lump Sum” basis permanently (ie: for years)? 4. Transportation: Is there any transportation allowance per day for such contracts? 5. NSSF: What is the NSSF requirements for this category of employment "Lump Sum"? 6. Income Tax: I believe that it varies between either (i) the normal increasing tax rate if the employee is performing a job related to the business or (ii) 3% flat rate if the employee is performing a job different then the main work of the business. Is this correct? 7. Income Tax: I believe that there is not Daily Exemption to be applied while calculating the employee income tax? Is it correct? 8. Work Hours: In such case, does the employee has to attend to work location or he/she can perform the work from their home? Thank You.

    1. Avatar photo

      Mira-Cle

      October 10, 2016

      Dear George, We would have loved to respond to your inquiry, however this blog is not made for direct/detailed consultancy, answering your questions require much more background details in advance; if these are your concerns, then you should attend our next Lebanese Taxation System working taking place on October 24, 2016, you may ask to attend one of three sessions, the one relevant to salary taxes. For more details please feel free to contact Ms. Sahar on 01-204 712. Regards

  127. MG

    October 11, 2016

    Hello there Can someone please elaborate further on article 50 of the Lebanese Labour Law? - A one month notice period is given ( for employment less than 3 years ) by the employer to the employee. This is a paid notice. Correct? - Over and above this one month notice, the employer has to give the employee a minimum of 2 months severance pay. Correct? - This means the employee will actively get 3 month salary from the day he was let go. correct? - What happens if there are pending annual leaves? - When does the employee sign the bara2it zemme ? After he gets the last 2 months wages? Thank you

    1. Avatar photo

      Mira-Cle

      October 25, 2016

      Hello MG, – A one month notice period is given ( for employment less than 3 years ) by the employer to the employee. This is a paid notice. Correct?\ Correct – Over and above this one month notice, the employer has to give the employee a minimum of 2 months severance pay. Correct? 2 months is a minimum and it can go up to 12 months pay – This means the employee will actively get 3 month salary from the day he was let go. correct? Minimal Speaking subject to agreement with the employee then correct. – What happens if there are pending annual leaves? Need be paid in cash or utilized during the one month notice period. – When does the employee sign the bara2it zemme ? After he gets the last 2 months wages? After he gets all of his/her entitlements. Regards

      1. GBS

        October 25, 2016

        In case employment duration is less than 1 year, if an employer requests to terminate a worker's employment, without any prior warnings, he shall give a 1 month notice. But are there any other indemnities? Is it considered an arbitrary dismissal? And what are the employer's responsibilities at this point?

        1. Avatar photo

          Mira-Cle

          October 25, 2016

          Dear GBS, Yes a one month notice is mandatory as well as arbitrary dismissal reimbursement equivalent to a minimum of 2 months pay. Accordingly the employee is entitled for a minimum of 3 months pay in this case. Regards

  128. Rula

    October 26, 2016

    Hello, I would like to know if, from a legal point of view, it is allowed to pay employees in USD? Is it also allowed to sign the contract in USD and fix the salaries against USD in order to secure the salary in case of currency fluctuations? Thanks

    1. Avatar photo

      Mira-Cle

      October 28, 2016

      Hello Rula, Yes it is allowed to do so, however declaration to NSSF & Ministry of Finance shall be in LBP. Regards

  129. Anonymus

    November 23, 2016

    Hi, Can anyone help with this issue please. if the Schooling allowance wasn't paid for the scholar years 2014-2015 & 2015-2016 and they are going to be paid before the end of December 2016, they should be taxable or not ? In terms of type, this allowance is not taxable, but the fact that schooling of two previous scholar years are paid to the employee during december 2016 and the total will exceed 1,500,000, does this make it taxable? Appreciate your reply

    1. Avatar photo

      Mira-Cle

      November 25, 2016

      Dear Anonymous, It should not be taxable, however you must clarify that in your accounting records. The payment should be made into two different entries. Regards

  130. ElieAtallah

    November 24, 2016

    Hello, I've been working at a company for 4 years. That means that my notice period is 2 months. I've put in my notice period and have almost finished the first month. My boss is thinking about letting me go after the first month is finished. My question is, does he have to pay me the full 2 months, even if he lets me go before the second month starts? Or does he only have to pay the first month which I've worked, and not the second month? Thank you for your time and answer!

    1. Avatar photo

      Mira-Cle

      November 25, 2016

      Hello Elie, By concept the notice period you gave to the employer is for them to find a substitute, however if they dont need the notice from you then they may just let you go without having to pay you. Regards

  131. Charbel Rizk

    November 24, 2016

    Dear Mira, I have a question regarding part time employees. Do they benefit from NSSF Compensations. Best Regards,

    1. Avatar photo

      Mira-Cle

      November 25, 2016

      Dear Charbel, If they work under 104 hours a month then they cannot benefit from NSSF, Otherwise they can. Regards

  132. Dahlia Mounir Khalaf

    December 9, 2016

    Hello, I have a question, i have been in a company for 9 months now. At first i was promised in a pre-contract a trial of 3 months that would be followed by a contract and daman and insurance. Unfortunately after those 3 months they decided to extend my trial period to 6 more months which means i am still not given daman or insurance. Do they have the right to do that ? Thank you

    1. Avatar photo

      Mira-Cle

      December 9, 2016

      Hello Dahlia, Simply said they cannot do that, further they cannot extend probation to 6 months as the ceiling for probation is 3 months. Moreover, regardless of probation, the employee is mandated to be enrolled under NSSF within 10 days from employment regardless of the probation period. Regards...

  133. Sabine Tabbara

    December 13, 2016

    Can please someone update me regarding the amended annual paid vacation vs seniority? If yes kindly please send me a copy of the amended decree. Thank you Sabine Tabbara

    1. Avatar photo

      Mira-Cle

      December 14, 2016

      Dear Ms. Sabine, For employers with more than 15 employees, the following applies: 15 Working Days [1-5yrs of Service] 17 Working Days [5-10yrs of Service] 19 Working Days [10-15yrs of Service] 21 Working Days (Above15 yrs of Service) You may refer to Ministry of Labor for the relevant decree. Regards

  134. Sabine Tabbara

    December 23, 2016

    Hello, Could you please inform us if Monday December 26,2016 and Monday 02,2017 are official holidays? Is it for all companies or specific sector only? do you have the memo issued by the government? Thank you for your assistance. Sabine Tabbara

    1. Avatar photo

      Mira-Cle

      December 23, 2016

      Dear Sabine, Both said dates are now official public holidays. The government only mandates the public sector; however if your internal law mentions that you consider Christmas & New Year as part of your official Holidays then you should comply with this decree. Holidays Decree Regards

      1. Sabine Tabbara

        December 23, 2016

        Thank you for your detailed information. 1 more question: as a pharmaceutical company, is there any exemption related to public holidays?

        1. Avatar photo

          Mira-Cle

          December 23, 2016

          None Exist.

          1. Sabine Tabbara

            December 23, 2016

            Thank you again!

  135. Mounira

    December 25, 2016

    hello, i would like to ask if someone wasn't registered in the NSSF and he was terminated how he can prove that he was working for the company 19 months without any prior notice to leave the work ? and is he entitled to any indemnities and how he can claim up his rights ? thanks

    1. Avatar photo

      Mira-Cle

      December 27, 2016

      Hello Mounira, The employee can file a case at Labor Arbitration Council (Ministry of Labor) and at NSSF - he can have witnesses or any proof of receiving a salary from the employer. Regards

  136. Anonymus

    January 3, 2017

    Hi, I had the following case: A foreign sister company based and registered in Dubai issued a debit note for our Lebanese registered company for selling us an Asset in 2015. A non resident tax was taken and declared in corporate tax declaration Yr 2015. This year, the foreign sister company decided to reverse the whole selling process. What is suggested to do? 1- The foreign sister company shall issue a credit note, or our company shall issue a debit note to the sister company. 2-In the reversal entry, the account to be credited is the same asset account debited in the first place 3-We don't have the right to reimburse the non resident tax since it is already declared in Corporate Tax Declaration year 2015. Appreciate your advise.

    1. Avatar photo

      Mira-Cle

      January 5, 2017

      Dear Anonymous, The posted question is irrelevant to Lebanese Labor Law & NSSF. We would highly advice you receive consultancy from financial experts. Regards

  137. Mario

    January 5, 2017

    Dear, i have been working in a company for 8 years. is the employer allowed to change my position to another position without my approval? also can the employer add a new position ( in other words make work or handle 2 departments at the same time) without my approval? knowing that the other position is not in my major of studies or experiance in case i refused, can he terminate my work? thank you

    1. Avatar photo

      Mira-Cle

      January 5, 2017

      Dear Mario, If your employer to change your position into something irrelevant to your experience and competency other than what you were initially contracted for, then they need your approval. However, if they terminate your contract for not accepting the new position, then you will have the right to file a case at the Ministry of Labor. Regards

      1. star

        January 20, 2017

        Dear I have a question , i have been in the company for 7 years i have been approached from the new ceo asking me reduce my salary to half and to sign a resignation letter and sign a new one , I have refused his request , and he did hint to me that this will lead to my termination . what r my rights here legally ? TX

        1. Avatar photo

          Mira-Cle

          January 24, 2017

          Dear Star, Your employer does not have the right to obligate you to resign and cut your salary; if they do terminate you without a reason, then this is considered as abusive termination if you are on open-ended contract basis. Accordingly, if this happens you will be entitled to file a case at Ministry of Labor. Regards

  138. Anonymus

    January 11, 2017

    Hi, I joined my current company 6 months ago. The company offers insurance allowance that she pays to the insurance company. The monthly insurance allowance is taxable and included in my Income Tax calculation, but not in my Social Security indemnities ( 8.5% End of Service). is this correct?

    1. Avatar photo

      Mira-Cle

      January 11, 2017

      Hello Anonymous, Even Though NSSF does not recognize something as such as "Insurance Allowance", However NSSF is not considering it part of the income and so they are not part of EOS. Regards

  139. Nina

    January 12, 2017

    Hello, I am a school teacher currently on Maternity leave. I would like to know the exact number of days I can take off. I was currently told 60 days only by my employer however, other teachers are telling me maternity leave in Lebanon is 2 month full pay and 1 month half pay. Can you please confirm, Thank you

    1. Avatar photo

      Mira-Cle

      January 13, 2017

      Hello Nina, Maternity leave for teachers is initially two month full pay, however an additional month at half salary may be granted in case of health reasons. Regards

  140. Anonymous

    January 19, 2017

    I started work recently in one of the reputable banks in Lebanon. I have one year probation period. my question is if i plan to get pregnant 7 months through my probation, can my employer fire me simply because of that reason, knowing that I would deliver after my probation period in few months? please advice

    1. Avatar photo

      Mira-Cle

      January 19, 2017

      Dear Anonymous, Termination may NOT happen because of pregnancy. However, termination and notice during probation is relevant to your contract with the bank. Regards

  141. Anonymous

    February 3, 2017

    Hi, I am an employee in a large lebanese company for a long time ago with more than 8 not paid months inside it (that she didn't pay us yet) and this is the case of all the employees it defers 1 or 2 not paid months between them , however this company moved us recently to another company without our prior notice and when we asked they told us (ma3 istimrarye). And adding on this we heard recently that they will remove 40% from our salaries which is equivalent that we have to work 2 days per week not to be paid - What shall we do in our case in general? - What shall we do for people that will reach their 64 years old and will be resigned automatically? - Are there any legal issue to be done in that case? - Can we stop going to work and work for another employer to receive salary to pay our debts while keeping our rights with the first employer? Thank you

    1. Avatar photo

      Mira-Cle

      February 3, 2017

      Dear Anonymous, The case requires further investigation for proper answers, however below answers in general: 1- Employer is not entitled to cut 40% from your salaries unless this coordinated with the Ministry of Labor. 2- If employees are not paid for this long period of time, they have the right to resign without notice and be employed elsewhere and to maintain their unpaid salary they have to arrange settlement with the employer or file a case at the Ministry of Labor. 3- Their is no such thing as resign automatically when one reaches 64, however both parties may terminate without notice period or severance compensation. 4- As mentioned before, you will have to resign mentioning the reason of being unpaid, file a case at Arbitration Council (Ministry of Labor) and proceed accordingly. Regards

  142. nada bou antoun

    February 3, 2017

    Hello, The annual leave is relevant to the length of working years within the same company or since the employee has started working (continuity basis)? And does the number of employees in the company affects the above consideration? Thank you, Nada

    1. Avatar photo

      Mira-Cle

      February 6, 2017

      Dear Ms. Nada, Annual Leave is relevant to the employee tenure at the same company. Yes, the increased number of annual leave as per tenure applies to companies employing 15 employees and above. Regards

      1. Anonymous

        May 6, 2017

        Dear, How the increase more than 15 days of annual leave is calculated based on years of experience and where we can find the related reference in law. Regards,

        1. Avatar photo

          Mira-Cle

          May 8, 2017

          Dear Anonymous, It is relevant to years of tenure (within the same employer) not your cumulative experience. 15 WD [1-5 yrs] 17 WD [5-10 yrs] 19 WD [10-15 yrs] 21 WD (Above 15 yrs) This is applicable to employers employing more than 15 employees and reference available at the Ministry of Labor. Regards

  143. Anonymous

    February 7, 2017

    Hi, Can an employee continue his NSSF even after 64 years old or it stops automatically (after he terminates his employment)? if yes what is the procedure and how much he has to pay? Can a lebanese employer have NSSF or it is related to his shares in the company? Thank you

    1. Avatar photo

      Mira-Cle

      February 8, 2017

      Hello Anonymous, NSSF does not stop automatically upon reaching 64 years, unless the employment contract is terminated. If employee is still employed after this age, he is to continue be enrolled under NSSF, however medical benefits stop. Employers cannot have NSSF unless they are employed at the same company and owns the minority of shares (less than 30%) with no ties to the rest of the shareholders. Regards

  144. Anonymous

    February 10, 2017

    Hi...i would like your help to clarify something please. I had work in a company in beirut for 3 years and was register in the nssf. Then i worked 1 year at another place but i left because they kept posponing my nssf registration. After that i work 3 years at a company that registered me. Now it has been about 1 year and a half since i left that last company and now im not in the nssf. My questions is...can i still claim my nssf funds after working a total of 6 years? And does it matter if these 6 years were had 1 year in between?...and how much would i receive? Thank you

    1. Avatar photo

      Mira-Cle

      February 13, 2017

      Hi Anonymous, In your case you will not benefit from any continuity and so your End of Service calculations will be based on 3 years each; meaning you will only benefit from 50% of your entitlements from the first three years and 50% of your entitlements from the second three years. As for how much you will receive, you will have to check with NSSF. Regards

  145. William

    February 22, 2017

    Hi, Is the Scholarship allowance applicable if my son is under 25 years but not registered anymore in NSSF?

    1. Avatar photo

      Mira-Cle

      February 23, 2017

      Dear William, Scholastic Allowance is irrelevant to being enrolled under NSSF. Regards

  146. nourIM

    February 24, 2017

    Hi, Is a foreign worker (housekeeper) in a company entitled to housing allowance as per the Lebanese Labor Law? If yes what is the amount/percentage? Could you provide me with the article/source? Note: the company provides his residence (ikama) and signs the contract directly with him. Thanks!

    1. Avatar photo

      Mira-Cle

      February 27, 2017

      Hello Ms. Nour, A foreign worker for a company cannot be a housekeeper, we assume you mean an office attendant. There exist no specific housing allowance, as it is relevant to the signed contract, however if housing is provided in any form the same will be subject to NSSF taxation. Regards

  147. Avatar photo

    Mira-Cle

    March 6, 2017

    Dear Lebanese Labor Law & NSSF workshop attendees and Interested People, This is to inform you that Ministry of Justice has approved a decision to Increase Maternity & Sickness Contribution from 9% to 11% as of March 2017. According to the New Scheme, the following will apply: Contribution Employee = 3% of the 2,500,000 LP Ceiling Employer = 8% of the 2,500,000 LP Ceiling We shall Keep you posted as soon as an official decree is released. Regards

  148. Anonymous

    March 10, 2017

    Dear Mr. Naeim, Is there anywhere in the labor law that mentions any extra holidays for marriage? I have heard that you get 5 extra days off but I've read the labor law and haven't found anything to support this claim. If that is correct, would you be able to point it out to me in the labor law. Many Thanks!

    1. Avatar photo

      Mira-Cle

      March 10, 2017

      Dear Mr. Peter, Marriage Leave is not mentioned in a clause within the published Labor Law; however, employers with more than 15 employees on board are expected to assert an internal HR P&P, during this process the Ministry of Labor will mandate a one-time marriage leave equivalent to 7 calendar days. Accordingly, you will have to refer to the ministry for such confirmation. Regards.

  149. Yasmine

    March 17, 2017

    Dear Mira, We have a pregnant female among our staff, and the project she is working on ends next month. Can we issue her a termination letter and terminate her from the work? or because she is pregnant, termination letters could not be issued? and this would be illegal? thanks in advance!

    1. Avatar photo

      Mira-Cle

      March 20, 2017

      Dear Ms. Yasmine, If termination is considered in this case, as an employer you will be subject to strict application of Article 50 and so the pregnant employee will be entitled for notice period waiver (Relevant to her Tenure at Your Company) and Severance Pay (Additional 12 Months Pay). In other words, terminating a female employee because of pregnancy (regardless of your project status) will result in having you as an employer be subject to rigorous and strict measures by the Arbitration Council at the Ministry of Labor. As an expert and ethical advice, we highly recommend you to exclude your termination consideration. Regards.

      1. Yasmine

        March 20, 2017

        Thank you so much :) this was so helpful :)

        1. Anonymous

          April 14, 2017

          But why would u terminate her contract? Is it becoz shes pregnant?? Or bcoz of her performance?

          1. Avatar photo

            Mira-Cle

            April 16, 2017

            Dear Anonymous, The why was clarified from the way the initial question was laid out. Apparently, because the employee is pregnant and responsible for some project, they are considering terminating her contract. Performance was not indicated and that is why we have advice this would be abusive termination. Regards

  150. Anonymous

    March 20, 2017

    Hello, The employer is putting pressure on the employee to let him submit a termination. The employee is over 7 years at the same company. If the employee submits a termination letter with his 3 months notice period to find another job, the employer will let him leave immediately after resignation. Is it legal to let him leave without paying any of the months notice period? who is protecting the employee in these cases? Tx

    1. Avatar photo

      Mira-Cle

      March 20, 2017

      Hello Anonymous, An employer cannot force an employee to submit a resignation letter; instead, an employer may terminate an employee subject to Article 50. In the case mentioned, employee will be entitled for 3 months notice period (paid or served) beside (+) a severance pay of an amount equivalent to 2 and 12 months pay. Arbitration Council at the Lebanese Ministry of Labor protects the employee in this case and any other abuse case by employers. Regards.

      1. Anonymous

        March 21, 2017

        Thank you, If the employee is willing to submit his resignation with his notice period of 3 months to search for another job, and the employer informed him to leave within 2 days after resignation. Is he (the employer) obliged to pay the employee his 3 months notice period? If not, where is the use of the 1 hour reduced per day to search for a job if he can be forced to leave after his resignation directly without pay? Tx

        1. Avatar photo

          Mira-Cle

          March 21, 2017

          Hello Again Anonymous, The Employee is entitled for the 3 months pay even if the employer decided to let him go the day after his resignation, so yes the employer is obliged to pay his 3 months notice period; However, if the employee to continue to work during his notice, the employee is entitled for 1 hour each day (paid hour) to search for a job during his/her entire notice period. Keep in mind that even if the employee became "willing" to submit his resignation, this is still considered abusive termination "based on your initial laid out question", and the employee is entitled to file a case at the ministry even after he submits his resignation within one month from resignation submission. Regards

          1. Anonymous

            March 21, 2017

            Thank you so much, this was exactly the answer waiting for. As many lawyers said that there is no rule in the lebanese labor law on this issue that obliges the employer of paying the 3 months notice and he can stop you from working directly after resignation.

          2. Anonymous

            March 22, 2017

            Hi again Mira, Sorry for reasking, but while reading previous posts at mira-cle i've found an answer to a similar problem: "Posted by Mira-Cle on November 25, 2016 @ 9:59 am Hello Elie, By concept the notice period you gave to the employer is for them to find a substitute, however if they dont need the notice from you then they may just let you go without having to pay you. Regards" Please advice

          3. Avatar photo

            Mira-Cle

            March 22, 2017

            Dear Anonymous, Please be reminded that we responded and mentioned that the case as laid down by your kind self was

            “based on your initial laid out question”
            in which you specifically shared the following:
            "The employer is putting pressure on the employee to let him submit a termination. The employee is over 7 years at the same company"
            The actual facts indicate abusive termination regardless of how it has been sugar-coated. Regards

      2. Maroun

        March 25, 2017

        Dear Mira, You mentioned in a reply to one of the questions, that should a company terminate an employee of 7 years, they should give me a 3-month probation period and a severance pay of 12 to 24 months? Is that serious? That looks like a lot of money. How is severance pay usually determined? What if an employee has only served 3 years at a company. Thanks in advance

        1. Avatar photo

          Mira-Cle

          March 27, 2017

          Dear Maroun, Notice Period for someone with 7 years tenure is 3 months; whereas severance pay for abusive termination is anything between 2 to 12 months pay. We are not able to relate to which response you are referring to. Severance pay is determined either through an agreement between the employer and the employee; however if the employee does not accept they, Arbitration council determines severance payment amount. Regards

  151. Christy

    March 21, 2017

    Dear Admin, My employer registered me as board memeber and shareholder in his lebanese company to avoid NSSF payment and registration. If i resign or let go how can i get my end of service? Is it calculated the same way last number of years * final salary? If the employer refuse to pay me this amount how can i claim it? Thank you,

    1. Avatar photo

      Mira-Cle

      March 22, 2017

      Dear Christy, You are legally considered an accomplice with your employer in faking the actual bonding employment-relationship. If you resign, you should not receive any type of End of Service in a legal sense unless you have an internal agreement between you and your employer about EOS; Otherwise if your employer did not pay you and then you decided to file a complaint at the Ministry of Labor and NSSF, be reminded that you are an accomplice in faking the actual relationship, further to these two authorities, Ministry of Finance will also be involved. This will create an entire mess to your employer and probably yourself as well. Compliance is always recommended! Regards.

      1. Christy

        March 22, 2017

        Dear Admin, Thank you for your reply. I totally understand but I didn't have a choice when i was hired because my employer did not want to register the company in NSSF specially that the total number of employees was 3 only. The company lawyer at that time informed us that the only way to avoid NSSF is to register all employees as board members and shareholders. However, we do have a simple internal contract signed which states clearly that our end of sercvice is paid as follow: last salary * times number of years (i believe same as NSSF calculation) If i resign, does this contract protect me legally? What if my employer refused to pay me my end of service? Can i file a case and where? What kind of proof should i use to protect myself? Thank you,

        1. Avatar photo

          Mira-Cle

          March 23, 2017

          Dear Christy, In case they refusedو you are to file a case at civil courts! however you do not mention you did that to avoid NSSF and this require a Lawyer to support you. Regards

  152. Lara Sarieddine

    March 22, 2017

    If an employee resigned, is he allowed to leave an hour early ?

    1. Avatar photo

      Mira-Cle

      March 23, 2017

      Dear Lara, If the employee mentioned in his resignation that "he resigned because he found another opportunity somewhere else" then article 51 does not apply. However, if he did not mention that and you still approved his resignation then Article 51 applies. Article 51: "The employee have the right during their notice period to take one hour off daily to search for a new job". Regards

  153. Lara Sarieddine

    March 22, 2017

    Is there any legal obligation that binds companies with 15+ employees to have 9 + 2 (independence + labor day) as holidays to total 11 ? Please mention where is it stated if any!

    1. Avatar photo

      Mira-Cle

      March 23, 2017

      Dear Ms. Lara, You may refer to Article 66 of Labor Law that mandates employers with more than 15 employees to initiate an internal bylaw that needs to be asserted by the Ministry of Labor. When your company complies with this article and submits the bylaw to the Ministry of Labor; the Ministry will mandate the 9+2 Holidays you referred to. Regards

  154. Fady

    March 26, 2017

    Hi I have a question regarding the calculation rate for the overtime if it is available?

    1. Avatar photo

      Mira-Cle

      March 27, 2017

      Hello Fady, Overtime is simply 50% above regular per hour fee. e.g. if regular per hour rate is 10,000 LP then overtime is 15,000 LP. Regards

  155. rawan

    March 29, 2017

    Helloo, Please i would like to know when deducting the 3% and 7.5% tax do we round up or down the amount in our books. thanks

    1. Avatar photo

      Mira-Cle

      March 30, 2017

      Hello Rawan, Taxes are generally rounded up. Regards

  156. Yasmine

    March 31, 2017

    Dear Mira, If a non-Lebanese employee, working with our organization without a work permit but is registered with NSSF, has committed a serious act of fraud or breach of the organization's code of conduct, could we immediately terminate his contract without giving him a notice period? and do we have to pay him some kind of indemnity? Noting that we are still not registered in the MoL, what are the correct legal procedure for terminating his contract immediately? Thank you in advance.

    1. Avatar photo

      Mira-Cle

      April 3, 2017

      Dear Ms. Yasmine, Regardless of your organization being registered at MoL or not, you are subject to be legally being held responsible at several levels should the employee (who is considered for termination) decided to file a case at MoL. Our advice is reaching a satisfactory agreement with that employee and terminate accordingly with proper waivers, maintaining he/she will not be triggered to file a case at MoL. Eventually, it is because of incidents like these we always advice for full compliance. Regards

      1. farah nassrallah

        May 20, 2017

        Can the non-lebanese file a case in MOL?

        1. Avatar photo

          Mira-Cle

          May 20, 2017

          Dear Ms. Farah, Yes for sure they can. Regards

  157. Anonymous

    April 10, 2017

    I would please like to know how the end of service is calculated for someone who has worked at several jobs. Is the last salary multiplied by total number of years? or is it multiplied by number of years at the last job, & all previous jobs' yearly salaries are added to it? Thank you

    1. Avatar photo

      Mira-Cle

      April 10, 2017

      Dear Anonymous, It is calculated as per each tenure. However it will be calculated on the basis of your last drawn salary at each of your tenure separately. Regards

      1. Anonymous

        April 12, 2017

        So that means if the person has worked 5 years at company A with last drawn salary of LBP 1 million and 15 years at company B with last drawn salary of LBP 2 million, the end of service would be (2million x 15) + (1millionx5) ? or would it be (2million x 15) + (last drawn salary of each year at company A) ? Thank you again

        1. Avatar photo

          Mira-Cle

          April 16, 2017

          Dear Anonymous, The case is not calculated as per your elaboration. EOS has something relevant to accumulated interests, and percentile payment over years of tenure at each employer. Your only way to figure out how much you are entitled to is to Communicate directly with NSSF by visiting their office under which you are listed and request a calculation of your EOS entitlements. Regards

  158. Yasmine

    April 12, 2017

    Dear Mira, Would you please advise me legally on the below 2 cases we have at work regarding NSSF registration? 1- We have a female who benefits from the medical services form the military under her father's name and because of that we didn't register her with NSSF especially that she is divorced and she faced lot of problems when she wanted to go back to benefit from the military insurance. 2- We have a male who is registered under his wife insurance with the taawnieh (ضمان التعاونية) with his children and as you know the benefits of the taawnieh are much better that the benefits of NSSF especially that if he was registered with NSSF, their children as well should be register under his name in NSSF. Would you please advise what to do in this case? and if there is any legal way to keep them as they are now, if not then they should be registered with us with NSSF and cancel their registration from the military and from the taawnieh? Thank you so much in advance for your kind reply. Regards, Yasmine

    1. Avatar photo

      Mira-Cle

      April 16, 2017

      Dear Yasmine, In both of the presented case you are acting illegal and you are subject to extreme fines if any are exposed to NSSF. Both employees need be listed under NSSF and your company must pay their NSSF contribution; however if the employee wishes to benefit from another scheme other than NSSF, this is applicable through submitting a letter to NSSF requesting the employee to benefit from Military in case one or Taawnieh in case two, NSSF will approve the request as long as they are enrolled under NSSF and contribution is paid regardless of what scheme they benefit from. Conclusion is, you need to enroll them under NSSF to be in compliance and later submit a letter to benefit from another scheme. Regards

  159. Yasmine

    April 20, 2017

    Dear Mira, I hope my email finds you well. Is their any contradiction in the labor law if we wanted to deduct the fees of the training ( or a % of it) if the employee didn't attend the training or didn't have full attendance? Thank you in advance. Yasmine

    1. Avatar photo

      Mira-Cle

      April 21, 2017

      Dear Ms. Yasmine, If the training was part of the employee performance appraisal "well communicated with the employee" or that the employee themselves requested to attend this training, then you have to prepare an agreement of commitment to attending training prior to assigning them to attend the training; bear in mind factors that within the agreement, should the training fall within weekends or after working hours, it will be noted these days will be compensated, following all what we mentioned you may have this clause of having the employee be held certain level of accountability! Please note there should be a clear clause of this within your asserted internal policy and procedures (by asserted we mean asserted by Ministry of Labor), the policy need be clearly communicated to employees, and in case an employee is held responsible, there a ceiling to deduct a maximum of 5 days pay per month. We would highly recommend you seek proper consultation to avoid malpractice. Regards

  160. Salim

    April 20, 2017

    Dear Sirs Thank you for giving me the opportunity to post my question. I started work and was enrolled in NSSF in January 2006, I resigned and left my last job in late October 2016. Would my NSSF EOS be calculated based on 65% or 75% of the amount? Best

    1. Avatar photo

      Mira-Cle

      April 21, 2017

      Dear Salim, You fall within 10-15 years, accordingly you shall be entitled for 75% of your EOS. Regards

      1. Salim

        April 21, 2017

        Thank you for your prompt reply!

  161. anonymous

    April 22, 2017

    Dear Mira, I want to ask you if I am employed for 6 years at a company, of which 1 year as a trainee, and I want to resigned. what is the legal notice period in this case? And about the EOS , how it is calculated? as my new salary in the new company? More one question please, if I am pregnant in my first month, should I told this to the new company before and if I didn't inform it, what can it do in this case? Thank you

    1. Avatar photo

      Mira-Cle

      April 22, 2017

      Dear Anonymous, Your Notice period is 2 months. EOS is something you need to refer to NSSF so they would advice you how much you are entitled for depending on when you were first enrolled, accumulated interest and so on. As for the last question, whether you should tell or not that you are pregnant, is a matter of your own standards; nothing binds you legally to say unless you were asked; besides, from a consultant point of view, this shall not be relevant unless the type of job requires that the employer is informed. Regards

      1. Anonymous

        April 22, 2017

        Thank you mira for your time and your consultation !

        1. Anonymous

          May 1, 2017

          If i am newly employed and i am already pregnant, what is the period of maternity ? 70 or 40 days?

          1. Avatar photo

            Mira-Cle

            May 2, 2017

            Hello, Maternity is 70 Calendar days, regardless of how recent you were employed. Regards,

  162. Anonymous

    May 4, 2017

    Dear Mira, It has been 3 weeks since I have officially resigned from my job, with the reason of traveling abroad; I had given them a notice of 2 months and 2 weeks (I have been working for 5 years at this job). Recently I inquired about leaving an hour early from work, and they told me since I am leaving for reason of traveling, I am not entitled to the one hour early leave. I do need the early leave, because I still have to search for a job, even if outside the country, and I need to get ready for my travel, since I do not have much time after leaving work for good. Are they obliged to allow me to leave early? and if so, is there somewhere I can complain? Thank you

    1. Avatar photo

      Mira-Cle

      May 4, 2017

      Dear Anonymous, The one hour a day is restricted only if you have submitted your resignation stating specifically that you are "resigning to find a new job" not to travel abroad as you mentioned. Regards

      1. Anonymous

        May 7, 2017

        Dear Mira If someone is starting a job at a company 5 days/week 8 hours a day as full time but this was the agreement with the employer since the beginning. Does the employer have the right to remove later the public holidays, annual leave and sick leave from a three years contract because the employer is saying this is not full time? Is it true that he can add a financial fine "$5000" in case any of the two parties terminate the contract. Can they add 3 months notice period (instead of 2 month) from the employee's part if he wanted to quit for a 3 yr contract? Thank you

        1. Avatar photo

          Mira-Cle

          May 8, 2017

          Dear Anonymous, Please find answers in Bold: If someone is starting a job at a company 5 days/week 8 hours a day as full time but this was the agreement with the employer since the beginning. Does the employer have the right to remove later the public holidays, annual leave and sick leave from a three years contract because the employer is saying this is not full time? The employer does not have this right, as per your explanation it is a full time employment. Is it true that he can add a financial fine “$5000” in case any of the two parties terminate the contract. Applicable if falls to your benefit, noting if an employee or employer to terminate a fixed term contract both parties have to pay the remaining period of the contract. so if the 5000$ is more beneficial to the employee then it applies. Can they add 3 months notice period (instead of 2 month) from the employee’s part if he wanted to quit for a 3 yr contract? Same answer as to the point above. Regards

  163. doctordd

    May 5, 2017

    Hello mira, if an employee decided to be a shareholder in a company that is different from the one he is working with , will this affect his CNSS ?

    1. Avatar photo

      Mira-Cle

      May 8, 2017

      Hello Doctordd, No it does not impact your CNSS. Regards

      1. anonymous

        May 8, 2017

        Thank you for this reply. Will the case still apply if he is also a board member of that other company?

        1. Avatar photo

          Mira-Cle

          May 8, 2017

          Which company? the one where he is a shareholder or the one he is employed at?

  164. Yasmine

    May 9, 2017

    Dear Mira, Could you please advise us regarding the dismissal after 3 warning letters stated in the Labor law under the article 74, do these 3 warning letters need to be for the same reason? " If despite repeated warnings, which have been served on him in writing, the wage earner or salary earner commits three times in a course of a single year an important infringement to internal regulations". Thank you in advance. Yasmine

    1. Avatar photo

      Mira-Cle

      May 9, 2017

      Dear Ms. Yasmine, The three warning letter could be for three different reasons, as long as they were properly filed at the ministry of Labor within three days from issuing each of them. Furthermore, the three registered warning should be issued within one contractual year. We would highly advice you to attend our Lebanese Labor Law Workshop as it answers all of your inquiries. Regards

  165. Samer

    May 9, 2017

    Hello, I'm resigning from my current job after having completed 11 months. I've already used 10 days from my annual leave. Does my employer have the right to deduct them from my last salary, considering I haven't completed one year of employment.

    1. Avatar photo

      Mira-Cle

      May 9, 2017

      Hello Samer, Yes, your employer is entitled to deduct these days from your last salary since you have not yet completed "one year" of tenure. Regards

  166. Anonymous

    May 9, 2017

    I have a question. I signed on a 2 years long contract for the company that I'm in now. Recently I got a job offer out of Lebanon, in Europe. The contract wont be over before August 2018, but I want to resign and go. The contract specifies two things: - The employees doesn't have the right to terminate the contract and leave work before the expiry date of the contract. - As long as the contract is not expired or during 1 year after the expiry of the contract, the employee wouldn't work for a competitor, or a client of the company or clients of the partners of the company in Lebanon or outside of Lebanon, unless explicitly given a written permission from the company allowing it. There's no money penalty or such. Can this contract be broken somehow if the company wouldn't go for it amicably and with reason? Is a company that isn't a direct competitor, a partner or client to the company fair game?

    1. Avatar photo

      Mira-Cle

      May 9, 2017

      Dear Anonymous, This is a fixed term contract, and so you are bind to commit to it, and if you are to terminate before August 2018, you will have to pay your employer your salary for the entire period remaining effective your date of your resignation until the end date of contract (This applies to both parties, you and them if any decided to terminate) Unless you get into another form of agreement with them, your employer may consider waiving their rights OR might simply stick to it. The second part of your question is irrelevant to the first one; should your new employer be not related to your existing one (as per the clause you mention) then you should not worry about it. Your main concern is the fact you are contracted for two years and bind to commit to them unless you pay as explained before. Regards

      1. Anonymous

        May 9, 2017

        Okay so I have 2 things to ask following your answer: 1- Do I have to pay the remainder of my salary till Aug 2018 even if that's not explicitly mentioned in the contract? 2- Can I choose to do what's mentioned above (resigning and paying) even if the company objects it? Thanks for your reply.

        1. Avatar photo

          Mira-Cle

          May 9, 2017

          Answers respectively: 1- Yes it is the case even if it is not explicitly mentioned, cause it is what it is. 2- You will have to submit your resignation, and when they object you respond with your willingness to pay the contract remainder - that's what you owe them as long as your new employer does not contradict with the other clause you mentioned before. Regards

  167. Sara

    May 11, 2017

    Dear, I wanted to know if there is any article in lebanese labor law that state that notice period should not include the annual leave. For example if i x employee resigns on 01st of May 2017, and according to our internal regulation he has to give one month notice period, yet he has 15 days leave balance, can he use the 15 days as part of the notice period. Means instead of leaving work on 01st of June, he will leave on 15 May? Please advise. Thank you

    1. Avatar photo

      Mira-Cle

      May 11, 2017

      Dear Sara, These is nothing as such exist, the leave balance is subject to one of two approaches (to be decided by the Employer: 1)either the employer exclude it from the notice period (like the example your have shared), or 2) The employer have the right to request the employee to attend the full month notice period and pay him/her their annual leave entitlement as par of the full & final settlement. Regards

  168. Dany

    May 11, 2017

    Hello, Can you sue your employer if they go around telling everyone you were "fired", when in fact you were asked to resign and submitted the resignation yourself? Are there any laws that protect the employee's confidentiality?

    1. Avatar photo

      Mira-Cle

      May 12, 2017

      Hello Dany, No specific Clause; However you may file a claim at MOL if you wish, though not recommended. Regards

    2. farah nassrallah

      May 20, 2017

      I think you should complain at the MOL about evetything they did to you in case they forced you to resign.

      1. Avatar photo

        Mira-Cle

        May 20, 2017

        Dear Ms. Farah, Mr. Dany did not say his employer forced him to resign, he specifically said they asked him to resign and so he did for reasons he did not mention within his question. In reality no one can force anyone to resign; in reality if an employer wishes to force someone to resign, that someone should not accept doing so and ask the employer to terminate with consideration to clause 50 of LLL - Abusive Termination. Regards

  169. Dany

    May 22, 2017

    Hi again, just wanted to clarify one thing: If I resign after 11 months of work and give my employer a one-month notice, would I be entitled to my annual leave? I mean I would have worked 12 months in total at the company.

    1. Avatar photo

      Mira-Cle

      May 22, 2017

      Dear Dany, Unfortunately not.. you must have submitted your resignation only after 12 months of employment to be entitled of your leave balance. Regards

      1. Dany

        May 22, 2017

        Gosh, someone needs to update our stupid labor law.

        1. Avatar photo

          Mira-Cle

          May 22, 2017

          Dear Dany, The Law may be outdated, but the eligibility of annual leave is in compliance with that of most labor laws worldwide as well as in compliance with the International Labor Organization. Regards

  170. Yasmine

    May 22, 2017

    Dear Mira, I hope you are doing fine. Wold you please advise us about the following case: We have a new employee who joined us recently and she has a 50 days old baby, is this new employee entitled to have the one hour breastfeeding? or since she was employed with us after she delivered she is not entitled to the one hour breastfeeding benefit? Thank you in advance and best regards, Yasmine

    1. Avatar photo

      Mira-Cle

      May 22, 2017

      Dear Ms. Yasmine, The one hour breastfeeding is not yet mandated by Lebanese Labor Law; However if your company is implementing this internally then what applies to all employees applies to the case you have mentioned. Regards

  171. Yasmine

    May 24, 2017

    Hello Mira, I hope you are doing fine. Would you please confirm to me that for a Palestinian staff member from a Lebanese mother, the employer is not obliged to issue him a work permit and he can work normally without it and be under a normal employment contract and be registered in NSSF and benefit from it. Thank you in advance. Yasmine

    1. Avatar photo

      Mira-Cle

      May 28, 2017

      Dear Ms. Yasmin, Regardless of his Mother's nationality, A Palestinian National employee still needs a work permit in order to have a proper employment contact and to be enrolled under NSSF; As a Palestinian he will ONLY benefit from End of Service Fund. We would greatly advice you to attend our next Lebanese Law Law & NSSF workshop, as we have noticed you have asked several questions almost all at basic level. This training will enrich you and maintain your HR practices are in compliance with Lebanese Labor Law policies and procedures. Regards

      1. Yasmine

        May 29, 2017

        Hello Mira, Thank you so much for your support and advice, the reason why i asked is that one of our new employee who is Palestinian from a Lebanese mother, stated that he has a "إقامة مجاملة" and he doesn't need a work permit so i wanted to double check with you. As for the training, i would love to attend if we would have budget for it. many thanks.

        1. Avatar photo

          Mira-Cle

          May 29, 2017

          Dear Ms. Yamine, The residency type does not wait the need for a work permit. As for the budget, its made very affordable and has much more value against the simplest non-compliant practice fines. Regards

  172. Anonymous

    May 30, 2017

    Hey, I am an employee in an SARL that has around 500 employees. Due to financial difficulties that the company has been going through for over two years now, it owes us more than a year and a half of salaries and increasing. Many people resigned and still need money, many people simply stopped showing up at some point, and some seem okay with the fact and attend regularly. What is the best thing that should be done to guarantee our rights? What is the most efficient way to get our money back (the one that wouldn't cost us a lot in the first place)? Thanks in advance, Regards,

    1. Avatar photo

      Mira-Cle

      May 31, 2017

      Dear Anonymous, The best way forward to guarantee your rights, is to record a file at the Ministry of Labor. Regards.

  173. Avatar photo

    Mira-Cle

    August 30, 2017

    Dear HR Professionals & Partners, Following the New Sickness & Maternity Taxable Percentile Increase with retroactive effect, we are glad to share with you the details of NSSF press release and relevant decree for your reference and attention. In order to download this document, you may click here. Best Regards, Mira-Cle Training Department

  174. nourIM

    October 18, 2017

    Hello! Question please: If I am hiring a part-timer, do I have to register him in the NSSF as well & is he entitled to all the benefits just like a full-timer? And in case this person is a part-timer in another company, does he benefit from NSSF from both employers?? Thanks for your help!

    1. Avatar photo

      Mira-Cle

      October 18, 2017

      Hello Ms. Nour, Part-timers need be informed and listed under NSSF but you do not enroll or pay for them as long as they are working less than 4 hours per day (below 104 Hours per month), otherwise they are to be enrolled and benefit just like full time employees. The person benefits from one employer only, at whom he receives more pay and work for more than the 104 hours per month. If he/she works at both employers for more than 104 per month each, then both employers shall pay his/her NSSF contributions, but again he benefit from where he receives more pay. For more insights, I invite you to catch and resister to our next Labor Law & NSSF workshop taking place this Friday, October 20,2017! for more information you may click here. Regards

  175. Aline

    November 16, 2017

    Hello, Are part timers (working less than 4 hours per day) subject to payroll tax like permanent employees ? or subject to 3/1000 tax without any exemption like العمال المياومين?

    1. Avatar photo

      Mira-Cle

      November 17, 2017

      Hello Ms. Aline, They consider their daily fee based on calculating their pay for 8 hours, then they benefit from 25,000 LL non taxable per day - the remaining balance is dealt with similar to regular employees (progressive income taxes). Regards

      1. Aline

        November 17, 2017

        Thank you for your quick answer. But part timers do not benefit from NSSF, right? Nor contributions are paid?

        1. Avatar photo

          Mira-Cle

          November 17, 2017

          Right they do not benefit nor contributions are paid. However, they must be reported to NSSF as part-timers.

  176. Aline

    November 16, 2017

    If an employee receives schooling allowance in excess of the mandatory amount of 1,500,000 LBP, will this allowance be included in his EOSI calculation?

    1. Avatar photo

      Mira-Cle

      November 17, 2017

      Dear Ms. Aline, Excess will not be considered part of EOS and excess is not taxable as well as long as it is within the logical school fees intervals. Regards

  177. nourIM

    November 20, 2017

    Hello, If someone owns a building, is he obliged to enroll the concierge working there in NSSF? Is there a NSSF law/decree/decision that explicitly mentions that?

    1. Avatar photo

      Mira-Cle

      November 27, 2017

      Dear Ms. Nour, Yes the building owner shall enroll the concierge at NSSF. The following documentations are required: طلب إنتساب مؤسسة من الضمان محضر جمعية المالكين يصدق عند كاتب العدل صورة عن هوية رئيس اللجنة سند ملكية لرئيس اللجنة ختم لجنة البناية تصريح إستخدام أجير تصريح عن زوجة إذا كان الأجير متزوجاً There is no specific decree in this regards, but to NSSF Building Concierge must be enrolled, and if the concierge applies a file at NSSF they will act accordingly. Regards

  178. Salim

    November 28, 2017

    Hi Mrs mira, Currently i am working in a company during my probation period still have till 11th of December to complete my 3months. No nssf. Can i leave immediately without any notice?

    1. Avatar photo

      Mira-Cle

      November 29, 2017

      Dear Mr. Salim, Yes the employee may terminate without a notice period during the first three months of probation; however the employee need to inform the employer officially that he/she does not wish to continue employment. Regards

  179. Anonymous

    November 28, 2017

    Is the employee allowed to leave without any notice during the probation period of 3months No nssf, unlimited contract. Thanks

    1. Avatar photo

      Mira-Cle

      November 29, 2017

      Dear Anonymous, Yes the employee may terminate without a notice period during the first three months of probation; however the employee need to inform the employer officially that he/she does not wish to continue employment. Regards

      1. Anonymous

        November 29, 2017

        Thank you for your reply. Can he do the same after the 3 month probation period is finished when not registered in the nssf? Thanks again

        1. Avatar photo

          Mira-Cle

          December 1, 2017

          Dear Anonymous, No he cannot. being not enrolled in NSSF is a breach by the company towards NSSF but this does not implicate on the notice period; after his probation a notice shall apply. Regards.

      2. R Anonymous

        March 9, 2018

        Hello, I have been employed for about 8 months. I have gotten a Job offer abroad and I want to resign. My company follows the Lebanese Labor Law, how much time should I give as notice? Thank you.

        1. Avatar photo

          Mira-Cle

          March 14, 2018

          Dear Anonymous, Your notice period is one month, and yes definitely you should provide an official notice period. Regards

  180. Chake

    March 8, 2018

    Dears, I am preparing NSSF annual declaration form. I am not sure how I should calculate and if there is a separate form to fill after the change of percentages. Thank you in advance,

    1. Avatar photo

      Mira-Cle

      March 14, 2018

      Dear Chake, The Annual NSSF form comes from NSSF itself and you only look at it, adjust if there need be, sign and send back. Regards

  181. Mano

    March 12, 2018

    Hello, We work 9 hours per day excluding Saturday and Sunday and we take 0.5 hours of break per day. What is the correct way to calculate the salary rate per hour? Note#1: One source said that lunch break is excluded from calculation; another said that it is included because the employer is paying for the break. Note#2: I was told that the government considers 30 days as business days per month, but since we don't work on Saturdays and Sundays, the total business days for us is 45 days per month.

    1. Avatar photo

      Mira-Cle

      March 14, 2018

      Hello Mano, Break Time is not to be calculated among your paid rate. In your case, determining your hourly rate, is calculating your total working hours per month (reduce lunch break), then simply take your basic salary and divide by that number. The Government parties Consider 30 days a month for their calculation standards, However, your employer will consider the your daily rate based on the actual average working days per month. If you take Saturday & Sunday off, then typically it is about 22 working day per month. Regards

  182. Lara

    March 13, 2018

    Hello, I just have a question, is it possible to know my declared salary in the NSSF other than through the official NSSF paper i used to sign every year? Thanks, Lara

    1. Avatar photo

      Mira-Cle

      March 14, 2018

      Dear Ms. Lara, What is displayed at the NSSF Annual Doc represents what has been officially declared to NSSF. Regards

      1. Lara

        March 14, 2018

        Dear Mira-Cle, Is there any way i can check the official NSSF doc or something related to my declared salary as i left the company i used to work for. Thanks, Lara

        1. Avatar photo

          Mira-Cle

          March 15, 2018

          Dear Lara, The Only way forward is checking directly with NSSF. Regards

  183. nada

    March 19, 2018

    Hello, If a trainee is hired for a 3 months period only, should we file R3 and declare to the NSSF? and should he pay tax and subscriptions to the NSSF? Thank you.

    1. Avatar photo

      Mira-Cle

      March 22, 2018

      Hello Ms. Nada, Since the trainee is working full time attendance, then yes the file R3 must be filled and subscriptions need be paid to NSSF, even if for three months only. Regards

  184. Cynthia

    April 16, 2018

    Good Morning!! I just need to know if the number of annual leaves should increase after 10 years of work in the same company??

    1. Avatar photo

      Mira-Cle

      April 16, 2018

      Good Morning Ms. Cynthia, It depends on the size of your employer. If you have more than 15 employees, then yes annual leave increases as per the below: 15 WD [1-5yrs] 17 WD [5-10yrs] 19 WD [10-15yrs] 21 WD (Above15 yrs) Regards,

      1. Cynthia

        April 16, 2018

        Thank you!!

      2. Kinda

        February 27, 2019

        Where is it stated in the Lebanese Labor Law that the annual leave should increase with Time?

        1. Avatar photo

          Mira-Cle

          February 27, 2019

          Dear Ms. Kinda, It is not stated within the regular law, as it applies for employers with 15+ employees on board who are required to assert a bylaw at MOL. We highly advise you to attend our LLL & NSSF workshop for further insights on applicable laws and regulations. Our Upcoming event is scheduled on March 22, 2019: http://mira-cle.com/events/lebanese-labor-law-nssf-35th-round/ Regards

  185. nano

    April 27, 2018

    Hi; I have the below issue and I need a legal opinion. if an employee is requested to do some personal work for his boss, and the employee refuses because he consider it a personal job and not a job for the company he works for. does the boss has the right to give him a written warning for refusing to do his job, and he claims that it's legally he's got the right to ask the employee for any task even if it's personal. Thank you.

    1. Avatar photo

      Mira-Cle

      April 30, 2018

      Hi Nano, If by personal job you intend to say taking care of personal life stuff like dropping kids to school etc,, then the employer does not have the right to request the same nor to issue a warning letter on that basis. You may better elaborate on what personal work is? Regards

  186. Eli

    May 3, 2018

    Hello, I have the following issue and would really need you guidance. I have recently resigned from my position after 8 an a half years at the same company and on the same day I have requested for my 15 days of paid annual vacation to be approved to deduct them from my 3 months notice. Can my employer refuse my vacation request? If yes then shouldn't he pay in cash in lieu of the 15 days annual leave balance? Awaiting your feedback and thank you in advance.

    1. Avatar photo

      Mira-Cle

      May 3, 2018

      Hello Eli, Yes they have the right to reject deducting it from your notice period; however they will have to pay it in cash in lieu of the same. Regards

      1. Eli

        May 3, 2018

        Hello, Thank you for your prompt reply. Is there a specific article in the labor law that I could refer to? I tried to look but couldn't find anything crystal clear. Thank you again.

        1. Avatar photo

          Mira-Cle

          May 3, 2018

          Dear Eli, Article 39 speaks of your right of the annual leave, and gives the right to decide on utilizing it to the employer. If you already have a balance of leaves, then it is an acquired right - they simply cannot not give it to you! Simply said, since you abide by Article 50 in terms of notice period, then they either deduct these days or they pay it - if they decided to pay this amount will be subject to taxation. Regards

          1. Eli

            June 5, 2018

            Hello, My 3 months notice period is coming to an end on July 5th noting that management had accepted to give me my yearly paid vacation (15 days) which were deducted from the 3 months. Having said that, I was informed by our accounting department that the last paycheck I was going to receive is going to be prorated until July 5th instead of July 26th being technically the last day of the notice period. Is this correct? Shouldn't I be paid until July 26th instead of the 5th since the yearly vacation (15 days) are paid? Awaiting your feedback and thank you your support as usual.

          2. Avatar photo

            Mira-Cle

            June 7, 2018

            Helo Eli, This prorate is correct by the employer in this case. Regards.

  187. Aonymous

    May 14, 2018

    Dear Mira-Cle, How are paid leave, sick leave and maternity leave calculated for part-time sales employees (30hrs/week - 5 hours/day x 6 days) in a company of less than 5 employees? Many thanks for your valuable insights.

    1. Avatar photo

      Mira-Cle

      May 15, 2018

      Dear Anoymous, Responding to your question requires further information in regards to the employment contract, 30 hrs/week mandate enrollment under NSSF; without knowing viewing the signed contract we cannot provide advice on your question. Regards,

  188. Nevin Salem

    May 15, 2018

    Hi, I am not Lebanese and will be leaving my company after 8 years of employment. I will also be leaving Lebanon. What is my entitlement to end of service indemnity and how to calculate it?

    1. Avatar photo

      Mira-Cle

      May 15, 2018

      Dear Ms. Nevin, It depends on your nationality (whether you benefit from EOS or not as per NSSF regulations). Regards.

      1. Nevin Salem

        May 18, 2018

        I have Egyptian nationality. Can you please explain the difference between both options and ways of calculating end of service accordingly? Thanks very much

        1. Avatar photo

          Mira-Cle

          May 28, 2018

          Dear Nevin, Unfortunately, in your case you are NOT entitled for EOS unless your employment contract specifies this. Regards

  189. Lynn

    May 16, 2018

    Hello, I am woking for as a graphic designer for a company, my work hours are from 9 am till 6 pm. I stay till 9 pm every day they also send me requests during the weekend. And now they want reduce my half days and my dayd off. By law they can do that i know but can i request them to pay my extra time since i have proof? Thank you

    1. Avatar photo

      Mira-Cle

      May 16, 2018

      Dear Lynn, You are supposed to be entitled for your overtime; we did not understand what you meant by reduce your half days and days off, please clarify. Regards

  190. john

    May 16, 2018

    Hello, hope all is well. I have a question about overtime. Is unpaid overtime legal in anyway? If I'm working overtime without compensations there any legal action I can take against my employer?

    1. Avatar photo

      Mira-Cle

      May 24, 2018

      Dear John, It depends, for certain salaries (Above a certain amount of monthly salary) company may be exempt from paying overtime - this shall be available in the internal bylaw asserted by the Ministry of Labor. Otherwise, overtime is paid for excess hours above 48 working hours per week on the basis of 50% extra payment. If you are entitled for an overtime, you can file a case at the Arbitration Council - Ministry of Labor. Regards.

  191. Mano

    May 24, 2018

    Hello, If I worked at Company A for 10 years and my salary was $600 for 3 years, then $700 for 4 years and $800 for the last 3 years; then, I moved to Company B and worked there for 10 years with a salary of $750: 1. Is it better to have cashed out my End of Service amount right after leaving Company A? 2. Is it better to have waited for 20 years of service and then cashed out my EOS right after leaving Company B? How is the calculation done? 3. Isn't it in the NSSF law, that employees should also get 8% interest on his/her EOS amount? 4. In case I cashed out my EOS amount right after leaving Company A, my EOS amount will be based on my last salary. So the NSSF will ask Company A to cover the amount difference so that I can cash out my EOS amount. But what happens if Company A has closed down before I could cash out my EOS amount? Will I still be able to receive my rightful EOS amounts?

    1. Avatar photo

      Mira-Cle

      May 24, 2018

      Dear Mano, Please find our response in bold. If I worked at Company A for 10 years and my salary was $600 for 3 years, then $700 for 4 years and $800 for the last 3 years; then, I moved to Company B and worked there for 10 years with a salary of $750: 1. Is it better to have cashed out my End of Service amount right after leaving Company A? NO, always better to complete 20 Years so you are eligible to 100% of your EOS. 2. Is it better to have waited for 20 years of service and then cashed out my EOS right after leaving Company B? How is the calculation done? Yes Better, Calculation is not a simple rule, your first 10 years will be calculated separately (based on what was paid in terms of contributions and what interest NSSF determines) then your last 10 years at company B will be determined on the basis of your last paid Salary and Company B pays any difference. 3. Isn’t it in the NSSF law, that employees should also get 8% interest on his/her EOS amount? We are not sure about that, you have to refer to NSSF, the interest as we know is not fixed. 4. In case I cashed out my EOS amount right after leaving Company A, my EOS amount will be based on my last salary. So the NSSF will ask Company A to cover the amount difference so that I can cash out my EOS amount. But what happens if Company A has closed down before I could cash out my EOS amount? Will I still be able to receive my rightful EOS amounts? NSSF handles such cases and they will determine what is to be done; this is case-specific. But since you did not complete 20 years, when cashing your EOS contribution from company A, the probability is there will not be excess to be settled by company A anyway. Regards

      1. Georges

        June 13, 2018

        Hello, I was just wondering if there is a specific clause within the labor law that is related to a compulsory Annual salary increase for employees.. if not, When are employees eligible for an increase by the employer with the only assumption that they are still on top of their job because they are evidently performing their duties.. (Job Description).. please advise.

        1. Avatar photo

          Mira-Cle

          June 13, 2018

          Hello Mr. George, Unfortunately, nothing as such exist to mandate salary increase yearly in Lebanon; it is only upon specific decree releases relevant to Salary increases similar to what happened back in 2012. Regards

      2. Joelle

        July 24, 2018

        Hello, Can we cash EOS if we worked only for 11 years and still on the job?

        1. Avatar photo

          Mira-Cle

          July 25, 2018

          Hello Ms. Joelle, Yes you may, but you will be entitled for 75% of what has been paid in terms of EOS Contributions. Regards,

  192. X

    May 30, 2018

    Dear, If an employee left the company where he works in March 2018, can he still benefit from the schooling allowance of the previous year, since the law is announced yearly for the previous year?

    1. Avatar photo

      Mira-Cle

      May 30, 2018

      Dear X, If you have spent more that one year of employment prior to leaving this company on March 2018, then yes you can still benefit from the schooling allowance once a decree is released. Regards

      1. X

        May 31, 2018

        Dear, I have been in this company for 8 years. For this year the decree is released . Can you please advise the law number so i can show the company? Thanks in advance

        1. Avatar photo

          Mira-Cle

          June 1, 2018

          Dear X, There is no decree in this regards; the released decree covers scholastic year 2017/2018 during which you were employed at your previous company. Regards

  193. Jessygreen

    June 2, 2018

    Dear Mira-Clé, I started work in a small private company with working hours from 8.30 till 5 pm and Saturday is off. When I asked my employer about next year annual leave procedure, he told me that I work 5 days not 6, means not 48 hours per week as per Labour Law, so I'm not eligible for annual leave at all. Do my employer has right to don't give me 15 days vacation? Thank you

    1. Avatar photo

      Mira-Cle

      June 4, 2018

      Dear Jessygreen, You are surely entitled for your 15 working days annual leave. The 48 hours is the maximum working hour per week and it does not reflect on your annual leave. you are not working part-time. Regards

  194. Nadine

    June 8, 2018

    Hello, How soon after signing a full time employment contract at a Lebanese company in Lebanon should the employee be registered at the NSSF? I have heard that a company has 10-15 days from contract date to do so(or they will pay a fine), I have also heard that the company has the right to register the employee after their 3 month probation has been successfully completed. What does the law say exactly? And how much time after the paperwork is submitted will the employee be eligible to begin using their NSSF? Thanks,

    1. Avatar photo

      Mira-Cle

      June 8, 2018

      Hello Ms. Nadine, By the book, NSSF requires enrollment within 10 days from employment. However, as of moment, NSSF is not yet fining employers when they enroll upon probation, keeping in mind two things: 1- When the employer enroll the employee, they enroll as of the actual joining date and they pay contributions backdated (as of the actual joining date). 2- If the employer was inspected by NSSF and found an employee at work who is not enrolled, then NSSF may fine the employer. Not to confuse you, it is better to apply the enrollment within 10 days avoiding any complications. Regards.

      1. Nadine

        June 8, 2018

        Thank you! This is very helpful! So from date of enrolment how long does it take to be active? I am asking because I left an old job and can still benefit for 3 months from nssf with them, but I want to make sure that my new job enrolls me in time so that there isn't a big gap since my parents are registered under my nssf and they have medical needs. Thanks again!

        1. Avatar photo

          Mira-Cle

          June 8, 2018

          Dear Ms. Nadine, NSSF is effective 3 months after enrollment, and also stops 3 months after exit. So when you change jobs it should be okay if you exit and enroll at another employer; but we advise that you can share the need for immediate enrollment with your new employer. Regards

  195. Cynthia

    July 2, 2018

    Dears, Can you please send me the law that shows the no of days that the employees are entitled to take during year since it varies according to the no of working years. Thanks. Cynthia

    1. Avatar photo

      Mira-Cle

      July 3, 2018

      Dear Ms. Cynthia, As per Article 39 of Labor Law, annual leave is 15 working days; However if you employ more than 15 employees, then as per Article 66 of Labor Law (Labor Law copy available at the website of the ministry of labor), you should prepare an internal bylaw and get it asserted by Ministry of Labor, during which you will be demanded to provide incremental annual leave based on tenure ranging from 15 working days to 21 working days. Best Regards, Mira-Cle Team

      1. Desi

        July 4, 2018

        Hello, Could you please advice me how and where can I obtain the Lebanese labour law translated in English? Thank you.

        1. Avatar photo

          Mira-Cle

          July 4, 2018

          Dear Ms. Desi, As far as we know, Antoine Library and/or Maliks Bookshop sell LLL in English. Regards

    2. Desi

      July 5, 2018

      If an employee is past retirement age, he is already in his 70s and had worked in the same company for more than 20 years, he has a current contract which expires in a month. Upon expiration of the contract can the company ask him to leave? Is 4 months notice period required to be given to him? Would the company need to pay him any indemnity? Same retirement question but what if the contract had expired many years ago and was never renewed? Can the aged employee be dismissed without any repercussions for the employer?

      1. Avatar photo

        Mira-Cle

        July 5, 2018

        Hello Ms. Desi, Upon expiration of the contract can the company ask him to leave? YES. Maintaining clauses of the contract are respected. Is 4 months notice period required to be given to him? Would the company need to pay him any indemnity? In case this was mentioned in the contract then yes; otherwise after the age of 64 years what apply is what is agreed on with the employee directly and not what is within the typical labor law. Same retirement question but what if the contract had expired many years ago and was never renewed? Can the aged employee be dismissed without any repercussions for the employer? By concept yes the employer can; but keep in mind the expired contract might have an automatic renewal clause and has other clauses within; thus it will depend on the content of the contract you are referring to. Regards

        1. Desi

          July 6, 2018

          Thank you very much for your prompt reply

  196. Rihab Daajeh

    July 9, 2018

    Dear Mira-Cle i need a consultation on cancelling a retainer agreement between a company and a lawyer . the agreement mentions that i need to send a notice letter for cancelling the services one month prior the expiry of the contract date . my question is if after i sent the letter , can we still have the lawyer as a legal representative until we sign a new contract with another law firm . please note that i have a general power of attorney to empower our lawyer from our regional office abroad . Thank You

    1. Avatar photo

      Mira-Cle

      July 20, 2018

      Dear Ms. Rihab, Unfortunately, we do not offer general legal advise. This blog is related to Labor Law & NSSF rules and regulations. Regards

  197. Rihab Daajeh

    July 10, 2018

    Dear Mira-Cle Other than the Retainer agreements between Law office and X Company , do we have the service for a Pre-Paid Legal Service or Monthly Fees for the services in Lebanon . or is there some kind of a temporary contract for legal services when needed and not a yearly contract ? Regards Rihab

    1. Avatar photo

      Mira-Cle

      July 20, 2018

      Dear Ms. Rihab, Unfortunately, we do not offer general legal advise. This blog is related to Labor Law & NSSF rules and regulations. Regards

  198. rita Andraos

    July 11, 2018

    Hello, Could you please advice me how and where can I get the Lebanese labor law translated in English? Thank you.

    1. Avatar photo

      Mira-Cle

      July 20, 2018

      Hello Ms. Rita, As far as we know, Library Antoine and/or Maliks has your request. Regards

  199. layal

    July 12, 2018

    Hello, Was the new paternity leave already approved by the parliament and is it applicable now? Thanks

    1. Avatar photo

      Mira-Cle

      July 20, 2018

      Hello Ms. Layal, Paternity leave is not yet released in a decree format. However at the Ministry of Labor, employers with more than 15 employees on board (Required to have an internal bylaw asserted) are being requested to include it. Regards.

  200. George

    August 6, 2018

    Hello! I have been in Daman for 2 years and I'm now indefinitely leaving Lebanon. Can i cash out my daman now? Thanks! George

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      Mira-Cle

      August 6, 2018

      Hello George, Yes you can, but you will be entitled only for 50% of what has been paid towards EOS. Regards

      1. George

        August 6, 2018

        Thank you. And I can do that at age 25?

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          Mira-Cle

          August 6, 2018

          Yes you can.

      2. Anonymous

        November 27, 2018

        Hi May I please ask about the percentages received on cash outs based on the years of experience? Thanks

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          Mira-Cle

          December 3, 2018

          Hello Anonymous, Can you please clarify what do you mean by cash outs? Regards

  201. Heghnar

    August 8, 2018

    Hello, Please can you advise how many days is the annual leave for an employee who has been working 9 yrs in the same company? Thanks

    1. Avatar photo

      Mira-Cle

      August 9, 2018

      Hello Heghnar, Its 17 Days if your employer employs more than 15 employees and have in place an asserted Bylaw. Regards.

      1. Rima Chahine

        September 10, 2018

        Dear Ms. Mira, As i know and read in the Lebanese Labor Law the annual leave is 15 days no matter the years of experience. Article 39.

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          Mira-Cle

          September 10, 2018

          Dear Ms. Rima, Article 66, mandates that employers with 15 employees and more, must establish a bylaw to be asserted by the Ministry - During this process additional specifics to leaves and penalties are requested. Regards

    2. anonymous

      August 15, 2018

      Hi, We are currently having our employees on one year contracts which we renew every year. In the contract we mention one month notice for both termination and resignation and it's an at will employment. Once the contract expires and we do not renew it is it legal to keep him on without any renewed contract? We do not have any automatically renewal clause in it. Are we bound to follow the notice period as per the LLL or as per what our contract stipulates.If expired or renewed would it make a difference? Thank you in advance

      1. Avatar photo

        Mira-Cle

        August 24, 2018

        Dear Anonymous, Contracts once renewed and after renewal the employment tenure exceeds two years they become open-ended contract by default regardless of how you are drafting them. Your case is quite specific and we highly advice that you maintain compliance of your contracts with LLL Regulations. Regards

  202. Dee Ed

    August 17, 2018

    Hello, though we were taught about the labor law but the income tax seems to be a topic that an employee should never understand. I was just wondering if you could advise the net income for an employee with a gross monthly income of 3,000,000 + transportation of 8,000 LBP . NSSF registration is applicable so the employee contribution (50K/month?) would be deducted as well. Thanks a lot.

    1. Avatar photo

      Mira-Cle

      August 24, 2018

      Hello Dee, In the case of a salary of 3,000,000; the Employee contribution towards NSSF is 75K LP not 50K LP (deducted from the employee him/her self); this is separate from what is to be deducted as salary taxation, which has a specific formula and requires further information about each case in specific to determine how much is to be paid as salary taxes (elements to consider: whether male or female, married or not, with kids, etc..). Regards

      1. Tania

        April 5, 2019

        Does not the employee contribute by 3% (as per the last declared decree in 2018) for health coverage with a monthly ceiling of LBP 50,000?

        1. Avatar photo

          Mira-Cle

          April 10, 2019

          Dear Tania, The ceiling for Sickness and Maternity under NSSF is 3% of a maximum of 2,500,000 LP - Meaning the maximum depending on Salary is 75,000 LP not 50,000 LP. Regards

  203. Tania

    September 3, 2018

    Hello, Can an employee ask for a marriage leave if it is not in the company policy? or is there a marriage leave in LLL? any recent amendments? Thank you

    1. Avatar photo

      Mira-Cle

      September 10, 2018

      Hello Ms. Tania, It depends on the size of the employer and whether they have established a bylaw asserted by MOL. There is no separate decree in this regards; however, during the process of asserting a bylaw other requirements applies to employers employing more than 15 employees. Regards

  204. Mohammad

    October 10, 2018

    hello, i have a question regarding one of the employees, we are a company made out of 4 people and we are not registered in the NSSF. After exactly one year one of the employees submitted his resignation and he is asking to pay him one month extra upon working for 1 year in the company. Can you please confirm whether this is noted in the Lebanese law or not? Appreciate such a blog :) Regards Mohammad

    1. Avatar photo

      Mira-Cle

      October 10, 2018

      Dear Mr. Mohammad, To begin, you are not being in compliance with Lebanese Labor Law & NSSF regulations - this should alarm you and we highly advise you get enrolled before complications occur. The employee is typically entitled for one month salary as part of his/her End of Service (Usually processed by NSSF not the employer) - However, since you are not in compliance with regulations, the employee is asking you as an employer to pay this amount - Noting that the employee has the right to file a case against the employer at both Ministry of Labor and NSSF. Your question "Can you please confirm whether this is noted in the Lebanese law or not?", is honestly preceded by the fact you should enroll at NSSF as per Lebanese Labor Law. Best Regards

  205. mna

    October 12, 2018

    I would like to ask you whether paying the cost of living is mandatory by law for organizations. Also in case it has been a trend to pay it for more than 5 years, can they suddenly stop withou notifying employees about the decision.

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      Mira-Cle

      October 15, 2018

      Dear MNA, Cost of Living is not mandatory by Law, unless a specific decree is released in this regards. Usually what is been paid for more than three years consecutively becomes a practice; however, to answer your question we must be able to examine the financial situation of your employer. Regards

    2. Joelle Arrouk

      October 18, 2018

      Hello, i would like is ask the following I apply my resignation as of sept 29 since the labor law says that instead of working 9 hours a day i am eligible of a 9 working hours a day till the one month notice is ended When i asked the HR that overtime to be calculated based on the 8 working hours instead of 9 he told that he will ask the company's lawyer what to do In that case what are the steps i should follow so the company give me all my overtime based on the 8 hours as i work double shift due to shortage in staff. Thanks in advance

      1. Avatar photo

        Mira-Cle

        October 22, 2018

        Dear Joelle, Labor Law states 48 working hours per week, more information is required to get to answer your inquiry. If you resigned because you found another job, then you are not entitled for reducing one working hour per day - again more information needed to be able to advise. Regards

  206. Employee111

    October 26, 2018

    Hello, Please I would ask if I'm an employee in a company since a 11 months and a half, and i want to resign so the notice period (1 month) in half of it i will be an employee for a year, will I be able to ask for the my annual leave or not? Thanks in advance :)

    1. Avatar photo

      Mira-Cle

      October 30, 2018

      Dear Sir, Your notice period is one month in full; however, you will be eligible for your annual leave after the first year is completed in full. Regards

  207. BIPAN KUMAR

    November 13, 2018

    Hello Sir, Good evening ! i hope you are fine? i am Indian migrant working here as purchase officer, i want know how many paid leave i am eligible after completion of 1 year. Also suggest do i entitled annual return air ticket. Thanks in advance.waiting for your reply.

    1. Avatar photo

      Mira-Cle

      November 14, 2018

      Hello Mr. KUMAR, Annual leave after 1 years is 15 working days. As for the annual return air ticket, this depends on the contract you have with your employer - no clear mandatory clause in this regards. Regards

  208. Cynthia

    November 20, 2018

    Good Morning!! Can i know please if there is something clear in the Lebanese labor law about the schooling allowance. And if its is obligatory as company to pay it for the employees? Thank you.

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      Mira-Cle

      November 20, 2018

      Good Morning Cynthia, Annually the cabinet release an official decree in this regards in response to the previous year. As of moment 2017-2018 Scholastic Allowance Decree has not yet been released. Regards

      1. Caroline

        September 18, 2019

        Any news on the education allowance and what it currently is?

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          Mira-Cle

          November 19, 2019

          Dear Caroline, The schooling allowance decree for 2018/2019 is not yet released. Regards,

  209. Cynthia

    November 20, 2018

    Hi again, 1 more question please. How can a working woman to enroll her kids under her name knowing that the husband is working and has SS but he never benefits from the medical receipts that his company is applying once or twice a year to CNSS? Thanks.

    1. Avatar photo

      Mira-Cle

      November 20, 2018

      Hello Again Ms. Cynthia, Yes this is doable, as per the below: على الزوج تقديم طلب تنازل عن الإستفادة الصحية عن أولاده لإستفادتهم على عاتق زوجته - يقدم الطلب في مركز الضمان في بئر حسن - مديرية المرض والأمومة Regards

  210. HR

    November 27, 2018

    Hello, Are part-time employees entitled to the same number of leaves as regular employees? In other words if I have an employee that has been working 3 days a week for the past 5 years, is he entitled to leaves as per the Lebanese Labor Law, and will this number of leaves increase after a certain number of years (5-10-15 years)? Thanks a lot.

    1. Avatar photo

      Mira-Cle

      December 26, 2018

      Hello HR, Yes, part-time employees has the same rights under Lebanese Labor Law. Regards

  211. Andrew

    December 17, 2018

    Greetings, I am hoping to obtain information regarding the NSSF and social protection for foreigners. Often, I see the information that foreigners with work permits are able to join the NSSF, however with certain stipulations. Mainly, if there is an equivalency of services given to Lebanese working abroad in the country and specifically with Belgium, UK, France, Italy, and Syria I was wondering if it would be possible to acquire resources that would explain the NSSF policy for foreigners living and working in Lebanon and for Lebanese living abroad if they are able to maintain certain protection provisions like pension. Also, are there particular regional integration organizations (ie League of Arab states) that have provisions for offering citizens of member states particular protections? Any information I can get regarding these particular topics, or topics of social protection for foreigners more broadly, would be of tremendous help. Thank you for your time and consideration All the best, Andrew Denison

    1. Avatar photo

      Mira-Cle

      December 26, 2018

      Dear Andrew, The only way forward to obtain further detailed information is by attending a training on the subject of Lebanese Labor Law & NSSF; or that you obtain the law & regulation in a book to read, though not as effective as attending a training. Regards.

  212. Rana

    December 26, 2018

    I am an employer. My employee is now 64 years old. And worked at my company for 18 years. He wants to retire. What about End of service calculation: He should receive the total amount of : Last salary x 18 or 85% of it. From this amount what does NSSF pays and what does the employer pay? Also does the employer pays that amount directly to the employee or through NSSF?? If my employee continues to work for 2 years (to end the 20years) is it advantageous for him in a way? Would he still be under NSSF and work laws?

    1. Avatar photo

      Mira-Cle

      December 26, 2018

      Dear Ms. Rana, Since your employee is at the age of 64, the he will be entitled for his FULL (100%) EOS based on the Last Salary x 18. The Amount will be settled by NSSF and you as the last employer will have to pay the difference between paid contributions and actual EOS. Regards.

  213. Jad

    February 13, 2019

    Hello, Could I kindly get your advise regarding the below: I have worked with my Company for 5.5 consecutive years since graduation and I am moving now out of country: 1- Am I better off requesting my EOS now from the NSSF? or should I wait in case I work again in the future in Lebanon? 2- If I have 45days accumulated annual leaves not taken, on which basis should I be paid for these days? and am I allowed to take any of those days during notice period or is the company rightful in denying my request? Thank you in advance,

    1. Avatar photo

      Mira-Cle

      February 14, 2019

      Hello Jad, 1- You may withdraw your EOS if needed, otherwise if you have plans to return to Beirut, then its always better to wait your 100% EOS eligibility. 2- You should be paid for the 45 Days on the basis of your per day rate. As for being allowed to use any of them during your notice, the answer is yes, but it is entirely up to your employer to decide; thus yes, they have the right to deny your request; while you have the right to be paid for these 45 days. Regards

  214. maria Senthil

    February 21, 2019

    Hello, I would like to enquire about NSSF law: Is the mother entitled to cash the family compensation (التعويض العائلي) for her children in the event her husband is not working and if the children are NOT listed with her in her NSSF? Is the family compensation related to whether or not the children are listed with her? Thanks to advise,

    1. Avatar photo

      Mira-Cle

      February 21, 2019

      Hello Ms. Maria, Yes she can be entitled to benefit from Family Allowance of her Children if her Husband is not working; Yet Children MUST be listed under her file; and she can do so by applying for it, with a family extract and NSSF letter showing her Husband is not working and not listed under NSSF. Regards

  215. LB005

    March 7, 2019

    Hello I have been working for an employer for 15 consecutive years. I have a package of basic salary, housing allowance, transport allowance. The employer declares my total package to the social security as a lump sum amount & but to the MoF with details of Basic, housing, transport. Does the employer has the right to drop my total package? this means, do they have the right to cancel my housing allowance or drop its value. If they do, than my EoS will be impacted. What arguments do I have? How does the law protects me? Thanks

    1. Avatar photo

      Mira-Cle

      March 8, 2019

      Dear LB005, By principle, if you were receiving your housing allowance in a fixed format for over three consecutive years and it is part of your contract benefits, then canceling or reducing it is not an option to the employer. It is only upon filing a case at the Ministry of Labor - Arbitration Council that you can protect your rights. Regards

  216. Housam

    March 14, 2019

    Hello, Thank you for this service. It's been 4 months since I last got my salary. My boss wanted to fire me and requested that I submit my resignation instead of him giving me a written notice. Probably to avoid paying the compulsory compensation. (تعويض صرف تعسفي) If I decided to submit a complaint in the Ministry of Labor and sue him for not paying me my salaries, can I just leave my job immediately to do that? or would that be held against me later in court? In other words, am I obliged to stay working for him even though he is not paying me. Right now he is applying pressure to get me to resign myself by paying everyone else a portion of the outstanding salaries except for me and making me work anyways. If I refuse to work, he might use that as an excuse to fire me by law claiming that I am not doing my job. I want to sue him but would rather not have to do it while I am still in the company. Can I do that? Can I just leave immediately and sue him without going back to work? Am I allowed to do that by law? Thank you.

    1. Avatar photo

      Mira-Cle

      March 14, 2019

      Dear Housam, In short, It is highly advised that you file a case at the Ministry of Labor while you are still employed. If you stopped working your employer will have the right to terminate your contract. Regards

  217. Sam

    March 14, 2019

    I have been working for a Multinational American company for 24 years (22 years outside Lebanon & the last 2 years in Lebanon). The company has communicated to me that they will put me on exit package due to re-organization on global basis (nothing to do with my performance or misconduct; other employees are also being dismissed), so a clear case of abusive dismissal. Please advise what severance would I be entitled to? would the Lebanese labor law consider my 23.5 years of employment with the Company or only the last 1.5 years where I have been in Lebanon? what notification period am I entitled to before my service termination date?.

    1. Avatar photo

      Mira-Cle

      March 14, 2019

      Dear Sam, More information required to be able to assist your inquiry: What type of contract you had before (during your employment outside and in which country)? On what contract basis you moved to Lebanon (Did you sign a new contract or it was an extension to your initial contract), and what is your nationality? Regards

    2. Fred

      March 18, 2019

      Thank you for your service. I need your help to estimate my EOS indemnity: I worked at company x from 1987 till 1995 my last salary was 1000 and then at company y from 1995 till now, my 2018 salary avg is 4000 So basically i have been working since 32 years (8 at x and 24 at y) and did not withdraw my indemnity even after the 1st 20 years. My age is now 56. What will be the expected value after 32 years? I heard that after 20 years each additional year is counted as1.5 year. Thanks

      1. Avatar photo

        Mira-Cle

        March 20, 2019

        Dear Fred, Your calculation shall be as per the following: EOS: (For Company X = The total End of Service Contribution Amount Paid as per each year of service their) + (Last Salary at company Y x 24) You are not yet entitled for the additional half salary, please take note of the below: يستحق للمضمون تعويضاً اضافياً مقدارة نصف شهر عن كل سنة خدمة تزيد عن عشرين سنة شرط ان يستمر المضمون في الأشتراك لغاية بلوغة السن القانونية (60-64) مكتملة Regards

        1. Fred

          March 21, 2019

          Thank you for the clarification. I have 1 last question about the detailed calculations of my EOS at company y for which i have been working since 24Y: In 2018, my monthly salary was 4k until december where i was paid an extra comissions of 12k, as of jan, my salary increased to 5k so if i take the average of the last 12 month, it will be (10 x 4 + 12 + 2 x 5 )/12= 5.16 but if i wait sa till june, it will be (6 x 4 + 12 + 6 x 5)/12= 5.5, which is higher, is my reasoning correct?, is it how they calculate it? Thanks

          1. Avatar photo

            Mira-Cle

            April 10, 2019

            Dear Fred, Yes, by concept. However, in your case we highly advise you check with NSSF directly for further details. Regards,

  218. Walid

    March 18, 2019

    Hello, I have just resigned from my current position (I have been working at the company for 4 years) and have entered my 2-months notice period. Since I still have 11 vacation days until the end of the year 2019, is the company obliged to pay me for these unused vacation days? Thank you. Walid

    1. Avatar photo

      Mira-Cle

      March 20, 2019

      Hello Mr. Walid, Your entitlement of Annual leave shall be prorate until your last working day and not until end of 2019; and you should communicate with your current employer on whether they pay you your entitlements or that they deduct them from your notice period. But in principal you are entitled to be paid for your annual leave balance. Regards

  219. Sarah D

    March 27, 2019

    Hi please I have a question. I started a new job and I'm still on probation period. Prior to my job I had no NSSF. They said I could benefit from NSSF from Day 1. However when I went to give them some tests they said I have to wait till 3 months, end of probation period. Can anyone explain? If I cannot get a refund for tests, how can I benefit from NSSF at Day 1?

    1. Avatar photo

      Mira-Cle

      April 10, 2019

      Dear Sarah, Sickness and Maternity under NSSF is active after 3 months from your enrollment date under NSSF itself. So you can start benefiting form this fund only after 3 months. Regards

  220. Salah

    April 10, 2019

    Hello I have been working in a Company for 1.5 years but I still didn't enter the NSSF, plus that I don't have a contract event that when I was employed the employer said that there will be a long term contract. Are the above legal by the Lebanese labor law?

    1. Avatar photo

      Mira-Cle

      April 10, 2019

      Dear Salah, You should be enrolled in NSSF within 10 days from your employment date. As for the contract it cal be a verbal agreement since it is an open-ended contract as you mentioned. Regards

  221. Tania

    April 17, 2019

    Can you please provide me with an answer on the below question? - if the company gives me a bonus or a compensation of 3 months upon my exit/termination as per our agreement in addition to my notice period. (my monthly basic salary is 2800$). Is this bonus taxable? Should I calculate it based on my basic salary or Net Salary? g Thank you

    1. Avatar photo

      Mira-Cle

      July 1, 2019

      Dear Tania, A bonus is taxable, but if it is in a form of severance pay then it is not; your question is a bit unclear. Calculation on the basis of net or basic, is also relevant to the agreement your are referring to. In severance pay, usually it is based on basic; again we dont have sufficient information to accurately answer your question. Regards,

  222. Jad

    April 24, 2019

    Hello, I worked for a company in Lebanon for 2 months before I was headhunted by another company which I ended up joining after giving a notice period of 4 days. As I understand, I was completely within my right to leave at any moment as long as I haven't completed my 3 months probation period. Unfortunately, the company decided not to pay me my salary for the previous month. They argue that it might take up to 45 days for their "clearance process" to conclude and that its defined within their internal policies. I was never made aware about this policy nor was it present in my employment contract. It has been 3 weeks since I have left and I tried contacting the company for inquiries but they are refusing to answer. What do you advise I should do? Thanks.

    1. Avatar photo

      Mira-Cle

      July 1, 2019

      Dear Jad, The contract you have signed must have a mentioning of the internal Bylaw; and its the employee's role to ask to view the Bylaw before they sign the contract. Thus, if you signed without actually viewing the Bylaw, its not the company's fault. Nevertheless, you are still eligible for your month pay; you can ask them for a copy of this policy that should be asserted by MOL; otherwise you may file a case if they still did not pay you your month entitlement. Regards.

  223. Gee

    May 31, 2019

    Hello, I have a question regarding an employment contract. Some companies refuse to give the employee a copy of the contract, and they tell them that they can "access" it whenever they want, inside the HR manager's office. Legally, can they do this? Can the employee claim that the lebanese law forces the employer to give the employee a copy of the contract? Or what can he/she do to keep a copy for him/herself ? Thank you

    1. Avatar photo

      Mira-Cle

      July 1, 2019

      Dear Gee, If you have a signed written contract, then by principle the employee should have a copy of it; the employee is responsible to request this during the process of contract signature. The contract itself may have a clause that mentions it was issued in one copy only for the employer, not sure if this is the case. Yet, the employee is entitled to have copy in general. Otherwise a complaint may be filed at MOL. Regars

  224. Valentina

    June 21, 2019

    Hello,i have few questions.its been 20 years im working in a company,because of the current lebanese situation they decided to deduct 20% of our salaries (3a asses for 1 to 2 months)this month they came out with a new decision that they will deduct more than 20% but for how long we don't know they say till (balad ta yezbat) my question is if i will leave this company, will my compensation be counted based on my last salary? which is the deducted salary (which is wrong) what should I do.Can I ask them to sign a written letter mentioning that i am still getting paid my old salary (before deduction) so that I back up my rights and get my full compensation from NSSF? I should mention that they submitted my half salary amount to the NSSF and promised to pay me the remaining part from the company. In this case can you give me any suggestions to back up my rights officially ? Thank you

    1. Avatar photo

      Mira-Cle

      August 1, 2019

      Dear Valentina, There exist a non compliance in entire shared facts. Deduction in salaries is not just an internal decision, and the fact you are paid something and declaring half of it to NSSF is a critical non compliance issue. We can only advise on compliance. Thus, you may file a case at MOL & NSSF. Regards

  225. youssef

    July 10, 2019

    dear sir iam working at a multinational reputable research agency for 22 years . I voluntarily just submit my resignation due to immigration purposes with my family . my position is department leader . am I entitled as per the Lebanese law for any gratuity or compensation in return for dedicated loyal 22 years of service ? ( & of corse iam not referring here to the NSSF severance that iam entitled for ...and or the company internal policy ) . iam only interested about knowing what does the Lebanese labor law policie say about such situation . thank you in advance for your advise

    1. Avatar photo

      Mira-Cle

      August 1, 2019

      Dear Youssef, Unfortunately, no such entitlement as per Lebanese Labor Law exist. It is only what is offered by NSSF if you are registered and eligible, and if anything withing the internal bylaw of your employer. Regards

  226. Elie

    July 10, 2019

    Hello, What should i do if the employer turned out not to be paying the NSSF for the past few years and is refusing to sign and give me the paper that will allow me to withdraw my earned NSSF compensation?

    1. Avatar photo

      Mira-Cle

      August 1, 2019

      Hello Elie, You may file a case against your employer at MOL & NSSF. Regards

  227. obatayo oluwaremilekun ifeoluwa

    July 21, 2019

    how many months is my two years contract..cos I was told it start counting after three months..pls enlighten me..I came here on 7th of may 2019...

    1. Avatar photo

      Mira-Cle

      August 1, 2019

      Dear Obatayo, A two years contract is simply 24 months. In your case, your two years contract ends by the 6th of May 2021. Regards,

    2. Apple aspacio

      August 22, 2019

      I worked here at Lebanon as a domestic helper.I was only given 300 dollars for salary.Is that really your minimum wage here? Please answer my question

      1. Avatar photo

        Mira-Cle

        August 30, 2019

        Dear Apple Aspacio, Minimum Salary is currently equivalent to 450$. Regards

  228. Marc Haddad

    July 26, 2019

    Hello, If possible to assist me on the below. If I have been working in a company for 9 years mow and the employer is licensing many employees for financial reasons. Am I entitled for any compensation from the employer himself other than the NSSF? Noting that the employer has other companies but he is only shifting some of the employees to his other companies but with lower salaries Thank you Marc

    1. Avatar photo

      Mira-Cle

      August 1, 2019

      Dear Marc, We did not understand what do you mean by "the employer is licensing many employees". The only compensation paid other than that offered by NSSF, is severance pay in case the employer is terminating without a legitimate reason. Regards

      1. x

        August 29, 2019

        Is severance pay subject to NSS contribution?

        1. Avatar photo

          Mira-Cle

          August 30, 2019

          Dear X, Payment in lieu of notice period is subject to NSSF Contribution; However, payment in liew of abusive termination with a ceiling of 12 months is not subject to NSSF Contribution. Regards

  229. Milo

    July 29, 2019

    Hello, i am leaving the company at work at and they agreed to pay me for my vacation days that I didnt take, but later they said that in order to calculate how much i get per day, i have to divide my salary by 30 days.... isnt it supposed to be less than 30 ? i work monday till friday,... I feel like theyre trying to rip me off by telling me to divide my 30 instead of 22-23 so they would have to pay me less ..am I right about this ? is there some kind of law that specifies how many working days are in a month ? thanks !

    1. Avatar photo

      Mira-Cle

      August 1, 2019

      Dear Milo, It really depends on the entire system, yet generally annual leave are counted as working days. Regards.

  230. TAFK

    August 5, 2019

    Dear Team,Please i need to know if i was registered in CNSSF FOR 8 years and half and i lkeft the work . how they will calculate my end of service compensation . what will be the percentage from the total amount .thank you

    1. Avatar photo

      Mira-Cle

      August 21, 2019

      Dear TAFK, You will be entitled for 65% of your EOS. Regards,.

  231. Cynthia

    August 20, 2019

    Hi, please i need to know if an employer, as per the Lebanese law, has the right to decrease the employees salaries and decrease the working hours? Thank you

    1. Avatar photo

      Mira-Cle

      August 21, 2019

      Dear Ms. Cynthia, Salaries cannot be decreased. Regards

      1. Cynthia

        September 2, 2019

        Thank you for your reply. Salaries can not be decreased even they decreased the working hours??

        1. Avatar photo

          Mira-Cle

          September 4, 2019

          Dear Cynthia, Answering your questions requires the provision of the employment contract; as a common rule, it is not the case. Regards

      2. Sarah

        September 17, 2019

        if i have an open ended contract as a coordinator can they ask me to sign an amendment to decrease my position to an officer without touching my salary, noting that they will move this coordinator position to another branch , and what might happens if i refused to sign the amendment ?

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          Mira-Cle

          November 30, 2019

          Dear Sarah, You have the right to refuse demoting your title. But if the company is undergoing restructuring, this may be considered as a legitimate case. Regards

  232. John

    August 27, 2019

    Hello, I would like to ask if I can keep a wrongfully deposited salary in my bank account after the end of my contract at my previous work?

    1. Avatar photo

      Mira-Cle

      August 30, 2019

      Hello John, Indeed you shout NOT keep a wrongfully deposited salary regardless. Regards

  233. Anonyma

    September 1, 2019

    Hello, If i have been working in a company for several years without being enrolled in NSSF. If i want to resign, how should they pay the end of service ?

    1. Avatar photo

      Mira-Cle

      September 4, 2019

      Dear Anonyma, Your case is an entire regulatory non-compliance! thus, Unfortunately, we cannot advise under such cases. It remains up to you to negotiate with your employer and get into an agreement. Regards.

    2. anonymous

      September 19, 2019

      hello, my company increased our hours without a pay raise. We went from working 8-5 to 8-6. We also did not receive any raises for 2019. Is that legal?

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        Mira-Cle

        November 30, 2019

        Hello Anonymous, It depends on the asserted internal Bylaw and working duration as per your contracts. Nothing mandates companies to provide salary raises in Lebanon. Regards

  234. anwar

    September 13, 2019

    hello, I've been working for a company for the past 6 years as a full timer. I have become a part timer now (3 days per week instead of 5), am i still entitled to annual leaves and not work on public holidays?

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      Mira-Cle

      November 30, 2019

      Hello Anwar, Yes you are still entitled, and if working for 104 hours and more a month you are still to be enrolled under NSSF and benefit as well. Regards

  235. Lara

    September 17, 2019

    Hello, I have been working with my company for 19 yrs . what is my End of Service indemnity percentage? can I get it before i finish my 20th year? if so, what are the conditions? do i need a valid reason to get it before 20 yrs? thanks

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      Mira-Cle

      November 30, 2019

      Hello Lara, If you withdraw before 20 years, you will be entitled for 85% of your EOS; while you will be eligible for 100% if you complete your 20 years. So yes, you can get it but you loose your full entitlement. Regards,

  236. sara

    September 27, 2019

    Hello, did the schooling allowance decree get posted? or is it not mandatory anymore?

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      Mira-Cle

      November 19, 2019

      Hello Sara, The schooling allowance decree for 2018/2019 is not yet released; but this does not mean its not mandatory anymore. Regards,

  237. Anonymous

    October 7, 2019

    Hello, If a company has a half day annual leave, should they pay LBP 4000 or LBP 8000 as daily transportation for each half day annual leave taken.

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      Mira-Cle

      November 30, 2019

      Hello, If you attended for half day, it does not impact the transportation. It remains 8000LP for that day. Regards

  238. AdminDar

    October 15, 2019

    By the end of this year (December 23rd), I will be completing my 5th year of corporate work. I am registered to NSSF and I am leaving the country in January 2nd 2020. How can I collect my NSSF compensation given that I stayed at my current Job till December 24th 2019?? And how long does it take for me to collect it? what are the required paperwork?

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      Mira-Cle

      November 30, 2019

      Dear AdminDar, You have to apply at NSSF and they will advise on how much you will be eligible for; the process takes a minimum of 4 weeks by practice. Regards

  239. Peace Melody

    November 7, 2019

    Hello, I’ve been working for 11 months now as a housekeeper here in Lebanon, I want to quit and get a better job cause it’s not paying at all but the problem is it’s a 3years contract job and I don’t know how to go about it ....I really need help on how to terminate my contract as soon as possible before this year ends please. How do I go about it please? Need help 🙏🏽

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      Mira-Cle

      November 30, 2019

      Dear Peace Melody, You have to check the termination clause of your existing contract and the basis of your work permit. You may refer to Ministry of Labor for further advise. Regards

  240. Youssef

    November 11, 2019

    Dear Team, I just need to know if i am actually working and need to withdraw my Eos from the CNSS would that be possible and how Thanks

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      Mira-Cle

      November 30, 2019

      Dear Youssef, Yes you can withdraw your EOS at anytime subject to eligibility percentage if withdrawing before 20 years of enrollment; you simply have to apply at NSSF to withdraw and according to your years of enrollment and paid contributions, NSSF will calculate your entitlement accordingly. Regards,

  241. Maid in lebanon

    November 15, 2019

    I want to ask if I want to terminal the contract after using a yr wit them is it possible?

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      Mira-Cle

      November 30, 2019

      Dear, It really depends on the conditions of your contract; but in general you should be able to terminate abiding by your contract termination clause. If anything, you may check with Ministry of Labor. Regards

  242. Georges

    November 22, 2019

    Dear Sir. I m working for a Lebanese company as an expat for several years and I m receiving a salary in Lebanon and outside. Consequently I m registered at the social security My salary in Lebanon consist of two parts: 1-Basic salary which is constant 2-salary resulting from the difference of exchange rate of my salary earned outside (they pay me outside in local currency while my contract is in usd so the difference is paid in Lebanon). Noting that this part of salary is not identical. However, it’s taxable and declared to the social security. The company now decided to bring me back to Leb so they can pay me the first part of the salary in Lebanon only or they need to pay what is declared to the social security. My question is related to the part of salary paid in Lebanon however resulting from my outside salary, they can cancel it? Thank you and regards

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      Mira-Cle

      November 30, 2019

      Dear Georges, Your question is not quite clear. Depends on why you were working outside and receive a salary outside, and the basis of your employment contract. Unless we know details we cannot really advise on your question of cancelling your outside salary. Regards.

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