Lebanon

• New Year’s Day
• Armenian Orthodox Christmas Day
• St. Maroun Day
• Rafik Hariri Memorial Day
• Feast of the Annunciation
• Good Friday
• Easter Sunday
• Orthodox Good Friday
• Orthodox Easter Sunday
• Eid al-Fitr
• Labour Day
• Martyr’s Day
• Resistance and Liberation Day
• Eid al-Adha
• Muharram
• Ashura
• Birthday of Prophet Muhammad
• Independence Day
• Christmas Day

Working Hours

Employees can work up to 48 hours per week. A standard working day is eight hours, though it can be as long as 12 hours.

Minimum Wage

Effective April 2024, the minimum wage is set at LBP 18 million.

Employee Tax

Annual income	Tax rate
Up to LBP 18,000,000	2%
LBP 18,000,001 - 45,000,000	4%
LBP 45,000,001 - 90,000,000	7%
LBP 90,000,001 - 180,000,000	11%
LBP 180,000,001 - 360,000,000	15%
LBP 360,000,001 - 675,000,000	20%
More than LBP 675,000,000	25%
Social security contribution	3%

Bonuses

There are no statutory bonus schemes in Lebanon.

Employment contracts in Lebanon can be written or oral. Written contracts must be drafted in Arabic (and translated into the appropriate language for non-Arabic speaking employees).

Contracts for foreign nationals must be filed with the Ministry of Labour.

Employers with >15 employees must issue internal regulations that confirm:

• Weekly leave entitlement
• Working hours
• Disciplinary matters and actions
• Safety precautions

Both indefinite and fixed-term contracts are permitted in Lebanon.

Annual Leave

Minimum of 15 days’ paid holiday after one year of service.

Sick Leave

The amount of sick leave and sick pay depends on the employee’s length of service:

• Up to two years - 100% pay for half a month and 50% for another half-month
• Up to four years - 100% pay for one month and 50% for another month
• Up to six years - 100% pay for 1.5 months and 50% for another 1.5 months
• Up to ten years - 100% pay for two months and 50% for another two months
• More than ten years - 100% pay for 2.5 months and 50% for another 2.5 months

A medical certificate must be provided.

Parental Leave

• Maternity leave: at least ten weeks' fully paid leave.
• Paternity leave: none.

Termination Process

Employers in Lebanon can terminate a contract, provided they give notice in line with legal requirements.

Mutual consent is also acceptable grounds for termination.

The Labour Code does not set out a permitted list of reasons for an employer to terminate an employee’s contract, but it does give an employee the right to challenge unfair or arbitrary termination.

Severance Pay

Eligible employees are entitled to severance pay equal to 2-12 months’ wages.

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