Table of Contents

Lebanon

Table of Contents

Currency

Lebanese Pound (LBP)

Payroll Frequency

Monthly

Employer Taxes

22.5%

About Lebanon

Lebanon is a small country with a very high level of influence in the Arab world, with a culture that is diverse and popular throughout the region. A high level of literacy and mercantile culture has also made Lebanon a significant commercial hub for the Middle East. The country borders the Mediterranean Sea between Israel and Syria. Lebanon has been known to have a powerful, unrestricted commercial tradition and a free-market economy. Notably, Lebanon does not inhibit foreign investment; although it continues to face the same challenges of political instability and corruption that affect other nations in the region. Before the civil war (1975-1990), the country was relatively calm and prosperous, with strong financial power and cultural diversity. Its capital, Beirut, was known as the ‘Paris of the Middle East. 6.2 million people live in Lebanon and it has two major ethnic groups: Arab and Armenian. Major languages include Arabic (official), Armenian, French, and English while the primary religions include Islam, Christianity, and Druze. Khalil Gibran, a Lebanese poet, is one of the highest-selling poets of all time.

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Employment Relationship

• Permanent Employment

Lebanon's Labor Law does not explicitly define permanent employment. Employees are individuals who work full-time, part-time, or seasonally for an employer for wages, onsite or remotely, regardless of whether they use their own personal equipment and tools to perform the work. Employees on indefinite-term contracts are considered permanent employees. Lifetime contracts are prohibited in Lebanon.

• Fixed-Term or Specific-Purpose Contracts

Lebanon's Labor Law allows for both written and oral contracts of employment. Under the Labor Law, employment contracts are voluntary agreements between an employer and an employee in which the employee undertakes to provide their work under the employer's supervision and control in return for wages, regardless of the workplace. Written agreements must be in Arabic. However, they may be translated into a foreign language if one or both parties are not familiar with Arabic. Any clause that waives or limits the liability of the employer or employee is null and void. Any clause that waives or limits any warranties or guarantees prescribed by law is null and void. Part-time employment contracts may be written or oral and must specify the following information: Type of work Hours of work Distribution of working hours, whether weekly, monthly, or yearly Remuneration, with an itemized breakdown of its components

• Temporary Employment Contratcs

Lebanese Labor Law defines workers into 2 general categories: employees and "workmen." Workmen are those hired to do work outside the employer's usual scope of business. Employees are those hired to perform work within the employer's scope of business. Either kind of worker may be hired for casual or day laborers. When a worker is "hired out" to a third party while employed under a work contract, the third party is not required to give notice or indemnity for dismissal. In any case, if the worker has completed at least 1 year of uninterrupted service under the same employer, contract renewals included, they will be entitled to an indemnity upon dismissal.

Probationary Period

Workers hired as trainees have a 2-month trial period, whereas employees have a 3-month trial period during which either party may terminate the employment contract without notice or indemnity. 

Working Hours

Lebanon's Labor Law stipulates that regular working hours for employees cannot exceed 48 hours per week. A rest period of 9 uninterrupted hours must be provided to employees every 24 hours. Also, all employees must be granted a weekly rest of not less than 36 uninterrupted hours. By order of the Minister of the National Economy, these normal working hours may be reduced for specific work categories, including arduous or unhealthy work. In emergency cases, daily working hours can be increased to 12 hours per day. Minors under age 18 are prohibited from working over 6 hours per day.

Holidays / PTO

• Statutory Holidays

2026

  • January 1 - New Year
  • January 6 - Orthodox Christmas
  • February 9 - St Maron's Day
  • February 14 - Commemoration of the Assassination of PM Rafic Hariri
  • March 20 - Eid al-Fitr
  • March 21 - Eid al-Fitr Holiday
  • March 22 - Eid al-Fitr Holiday
  • March 23 - Eid al-Fitr Holiday
  • March 25 - Feast of the Annunciation
  • April 3 - Good Friday
  • April 5 - Easter Sunday
  • April 6 - Easter Monday
  • April 10 - Orthodox Good Friday
  • April 12 - Orthodox Easter
  • April 13 - Orthodox Easter Monday
  • May 1 - Labor Day
  • May 3 - Martyrs' Day
  • May 10 - Liberation and Resistance Holiday
  • May 25 - Liberation and Resistance Day
  • May 27 - Eid al-Adha
  • May 28 - Eid al-Adha Holiday
  • June 17 - Muharram
  • June 26 - Ashoura
  • August 15 - Assumption of Mary
  • August 26 - The Prophet's Birthday
  • November 22 - Independence Day
  • December 25 - Christmas Day

2027

  • January 1 - New Year
  • January 6 - Orthodox Christmas
  • February 9 - St Maron's Day
  • February 14 - Commemoration of the Assasination of PM Rafic Hariri
  • March 10 - Eid al-Fitr
  • March 11 - Eid al-Fitr Holiday
  • March 25 - Feast of the Annunciation
  • March 26 - Good Friday
  • March 28 - Easter Sunday
  • March 29 - Easter Monday
  • April 30 - Orthodox Good Friday
  • May 1 - Labor Day
  • May 2 - Orthodox Easter Day
  • May 2 - Martyrs' Day
  • May 3 - Orthodox Easter Monday
  • May 9 - Liberation and Resistance Holiday
  • May 17 - Eid al-Adha
  • May 18 - Eid al-Adha Holiday
  • May 25 - Liberation and Resistance Day
  • June 6 - Muharram
  • June 15 - Ashoura
  • August 15 - The Prophet's Birthday
  • August 15 - Assumption of Mary
  • November 22 - Independence Day
  • December 25 - Christmas Day

• Paid Annual Leave

Per Lebanon's Labor Law, starting at the end of the first year of employment, employees are entitled to an annual leave lasting 15 working days with full pay. The employer may choose the leave dates according to work requirements. Employees cannot be dismissed or served with a dismissal notice during their annual leave. 

• Sick Leave

According to Lebanon's Labor Law, employees are entitled to sick leave based on a medical report from a doctor as follows: For employees who have worked for 3 months to 2 years, the duration of sick leave is 15 days with full salary and then 15 days with half salary. For employees who have worked for 2 to 4 years, the duration of sick leave is 30 days with full salary and then 30 days with half salary. For employees who have worked for 4 to 6 years, the duration of sick leave is 1.5 months with full salary and then 1.5 months with half salary. For employees who have worked for 6 to 10 years, the duration of sick leave is 2 months with full salary and then 2 months with half salary. For employees who have worked for more than 10 years, the duration of sick leave is 2.5 months with full salary and then 2.5 months with half salary. If the duration of sick leave is more than 1 month, the employer has the right to reduce the employee's annual leave entitlement to 8 working days. Sickness benefits are to be paid by the employer.

• Maternity Leave

Upon presentation of a medical certificate stating the presumed date of delivery, Lebanon's Labor Law grants pregnant employees 10 weeks of maternity leave before and after delivery. Employees are to receive full pay from their employer during maternity leave. Employers are prohibited from dismissing or serving a notice of dismissal on an employee taking maternity leave unless it is proven that the employee was working elsewhere during her leave. Employees may transfer to part-time employment for up to 1 year following the end of maternity, subject to a written agreement with their employer.

• Paternity Leave

Lebanon employers typically grant 3 days of fully paid paternity leave to male employees for the birth of their children. However, the bill, though approved, has still not been enacted.

Termination of Employment

• Notice Period

Lebanese labor law mandates that employers give prior notice to an employee before dismissal or pay compensation in lieu of notice. The statutory minimum duration of the notice period is as follows: 1 month, if the employee has been employed for less than 3 years 2 months, if the employee has been employed for 3 to 6 years 3 months, if the employee has been employed for 6 to 12 years 4 months, if the employee has been employed for more than 12 years. The notice of dismissal must be in writing.

• Severance Benefits

Lebanese labor law mandates the provision of severance benefits to employees who have been dismissed for reasons other than their behavior or negligence. Employers are required to pay a termination indemnity equal to 1 month's salary per year of service for employees who have worked for the employer for at least 1 year and half a month's salary for employees who have worked for less than 1 year. This severance pay cannot be more than 10 months' wages for wage earners employed in professions, in handicrafts, or by master-craftsmen.

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