APRIL 2024 – LEBANON ANNUAL SCHOOLING ALLOWANCES It is important that employers note the following: Increase in the schooling allowances for the 2023-2024 academic year The Lebanese government issued Decree No. 13225 on 18 April 2024 to increase the annual schooling allowance. Employees are entitled to schooling allowances which are attached to the husband’s rather than the wife’s salary, unless the female employee is a widow or sole provider. The annual schooling allowance is granted for every child of the employee up to a maximum of five children and is calculated on the basis of a lump sum for employees who have children attending school regularly, whether they are enrolled in private schools, public schools or universities. |
Effective 18 April 2024, CRS News Flash 25 April 2024 – LEBANON – Schooling Allowances Increase introduced the following changes in the schooling allowances provided to employees for the 2023-2024 academic year:
The following conditions apply:
·       The employee must be employed for more than a year. ·       The allowance will be granted to every child who is three years of age on 31 December, directly before the beginning of the academic year, and who does not exceed 25 years of age on 31 December. ·       The school must be an official private or public school or university. ·       The child must be registered in a regular school in order to benefit from the scholarship. For this purpose, night schools are not considered as regular schools. ·       The child may not hold a remunerated job. ·       A female employee will not be granted the allowances unless she has legal custody over the children and is cashing family allowances for them, or if the husband does not have the right, by virtue of the law, to obtain schooling allowances for their children; in addition, the female employee cashes the allowances difference in case the husband cashes a scholarship less than the amount stipulated in the Collective Labour Agreement. ·       The scholarship for private schools and universities will be granted in full upon confirmation of registration and submission of invoices and receipts. Two payments will be made: ·       50% of the scholarship between September and October of the academic year; ·       The remaining 50% of the scholarship between November and February of the academic year. ·       Public school and Lebanese university scholarships are granted in full from 1 September until the end of October of the academic year, upon submission of the receipt. ·       The schooling allowance is applicable to children who attend regular schools in Lebanon or abroad. The employee whose children are studying at foreign universities benefits from the educational allowances set for Lebanese universities, provided that he/she submits registration evidence, as well as university fees bills and receipts. ·       Acquired rights will be preserved for employees in banks which grant better allowances than the ones stipulated in the Collective Labour Agreement. ·       The allowance will not form part of employment remuneration, thus will not be taxable and will not form part of the NSSF calculation. |
Kindly note that the decree is only available in Arabic.
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