AUGUST 2026 – LEBANON
TEMPORARY SCHOOLING ALLOWANCES INCREASED
It is important that employers note the following:
Temporary schooling allowances for the 2025/2026 academic year
The Lebanese Ministry of Labour has issued Decree No. 3402, published in the Official Gazette on 16 July 2026, increasing the temporary schooling allowances for employees subject to the Lebanese Labour Law. The revised allowances apply from the date of publication. The decree provides a temporary measure for the 2025/2026 academic year, pending further legislative action on schooling allowances.
The temporary schooling allowance is available to employees who do not receive a schooling allowance from their employer or any other source.
Effective 16 July 2026, the following temporary schooling allowance amounts apply:
The maximum entitlement is limited to the equivalent of three qualifying children per employee.
The following conditions apply:
- The allowance is available to employees subject to the Lebanese Labour Law who are not receiving a schooling allowance from another source.
- The child must have attained the age of three years before 31 January of the relevant academic year and may not exceed 25 years of age.
- The child must be enrolled at a recognised school or university.
- The child must attend a regular educational institution. Night schools are not regarded as regular schools for purposes of the allowance.
Payroll treatment:
The temporary schooling allowance is not treated as an element of salary. It is therefore excluded from:
- Payroll tax;
- National Social Security Fund contributions; and
- End-of-service indemnity calculations.
Employer action:
Employers should:
- Identify eligible employees for the 2025/2026 academic year;
- Obtain proof of enrolment and any required supporting receipts;
- Obtain confirmation that the allowance is not being received from another employer or source;
- Calculate and pay any outstanding difference arising from the increased rates; and
- Configure the payment separately from taxable and NSSF-subject remuneration.
As the decree expressly describes the schooling allowance as temporary and links it to the 2025/2026 academic year, employers should not treat the new amounts as permanent payroll parameters. The position should be reviewed before each academic year.
Kindly note that the decree is currently available only in Arabic. Please contact us should you require a copy.
PLEASE NOTE: The implementation of this change requires an update of the payroll system parameters. If not done, you may incur penalties and interest. If you are unsure of how to make the change, please contact your consultant for assistance.
