NSSF calculator for Lebanese payroll.
Enter a monthly wage to see contributions across all three NSSF branches, each against its own ceiling, with the resulting net pay and the true cost of the employee.
Cash salary plus regular cash benefits. A transport allowance paid strictly per day attended is treated as reimbursement and left out.
- Sickness and maternity8% + 3%
- Family allowances6%
- End-of-service indemnity8.5%
Employer rate, then the employee rate where one applies. Each branch has its own ceiling, so at a high wage they are charged on three different amounts.
| Branch | Charged on | Employee | Employer |
|---|---|---|---|
| Sickness and maternity | 50,000,000 | 1,500,000 | 4,000,000 |
| Family allowances | 28,000,000capped | 0 | 1,680,000 |
| End-of-service indemnity | 50,000,000 | 0 | 4,250,000 |
| Total per month | 1,500,000 | 9,930,000 |
- Employee net pay
- LBP 48,500,000
- Total cost to employer
- LBP 59,930,000
Sickness and maternity is capped at LBP 120,000,000 and family allowances at LBP 28,000,000. End-of-service has no ceiling and is charged on the full wage, which is why it keeps rising after the other two stop.
These rates and ceilings are pending in-market verification and this page is excluded from search until that is complete. Lebanese figures are re-denominated often. Do not use them for live payroll yet.
Rates as of August 2025. Always confirm current figures with the National Social Security Fund (NSSF / CNSS). This calculator is a guide, not legal or tax advice.
Questions about NSSF contributions.
How many NSSF branches are there, and do they share a ceiling?
Three, and they do not. Sickness and maternity is 8% employer and 3% employee against one ceiling. Family allowances are 6% employer only against a different, lower ceiling. End-of-service indemnity is 8.5% employer only with no ceiling at all. At a high wage the three are charged on three different amounts.
Which wage are NSSF contributions calculated on?
The monthly wage, meaning cash salary plus regular cash benefits. A transport allowance paid strictly per day actually attended is generally treated as reimbursement of expense rather than wage, and is commonly excluded from the contribution base.
Do employees contribute to end-of-service indemnity?
No. The end-of-service branch is paid entirely by the employer, on the full wage with no ceiling. Because it is uncapped it is the branch most often understated when contributions are worked out from a single capped base.
What happens when an employee reaches 64?
NSSF coverage and contributions stop at that age, and the end-of-service indemnity becomes payable. Magnar tracks the date against each employee record so the change lands in the right period.
Can salaries be paid in USD while NSSF is declared in LBP?
Yes, and in Lebanon that is the normal case. The contract can be held in dollars while contributions are computed in lira at the official rate on the payment date. Magnar runs both from the same pay cycle so the declaration reconciles without a spreadsheet beside the payroll.
Run this inside your payroll
Magnar applies each market's own statutory rules per employee, every pay run.
See it inside a real pay run.
Magnar applies these branches automatically, per employee, every month.