MAY 2026 – LEBANON
NSSF FAMILY ALLOWANCES AND CONTRIBUTION CEILING
It is important that employers note the following:
Decree #2923 – NSSF family allowances
The Lebanese government has published Decree No. 2923 in the Official Gazette No. 19, introducing revisions to family allowances administered by the National Social Security Fund (NSSF).
Articles 2 and 3 of the decree increase the family allowance benefit amounts with effect from 1 May 2026, as follows:
- Spouse: LBP 2,100,000
- Per child (up to 5 children): LBP 1,155,000
- Total family allowance cap: LBP 7,875,000
Additionally, Article 1 of the decree amends Article 68(2) of the NSSF Law by increasing the maximum monthly earnings subject to deductions for the Family and Educational Benefits Branch from LBP 18,000,000 to LBP 28,000,000, effective 1 May 2026.
Please note:
The Lebanese Official Gazette operates on a subscription basis. While the Gazette issue number and publication date are publicly verifiable, access to the full Gazette PDF requires a paid subscription. This does not affect the legal validity or enforceability of the decree.
