AUGUST 2026 – LEBANON
REVISED NSSF HEALTHCARE COVERAGE FOR RETIREES
It is important that employers note the following:
National Social Security Fund (NSSF) retiree medical coverage amendment enacted
Law No. 67, published in the Official Gazette on 13 August 2026, amends Article 9 of the Social Security Law concerning retired insured persons.
Retirees whose compulsory NSSF affiliation ended because of retirement will continue to be covered by the NSSF Sickness and Maternity Insurance Branch, subject to the same conditions and obligations applicable to insured employees.
However, a retiree is excluded from this coverage if they are entitled to healthcare benefits from another compulsory official social protection scheme, either in their own name or through a family member. Retirees who apply to discontinue NSSF coverage must settle all contributions due up to the date of their application.
The law took effect immediately upon publication on 13 August 2026.
Employer impact:
Although the amendment does not introduce any new payroll contribution rates for active employees, employers should review retirement and termination processes to ensure that:
- Retirements and disability-related terminations are correctly identified and reported;
- Employee communications regarding post-retirement NSSF medical coverage are updated;
- Relevant records support the determination of retirees’ eligibility for continued NSSF healthcare coverage.
Official Gazette No. 35 of 13 August 2026 is available in Arabic only and can be viewed here.
