AUGUST 2025 – LEBANON
NSSF SICKNESS AND MATERNITY SALARY CEILING
It is important that employers note the following:
National Social Security Fund (NSSF) Memo No. 801 cancelled
Following our CRS News Flash of 13 August 2025, a further update has been issued regarding the NSSF salary ceilings. NSSF Memo No. 801, released on 1 August 2025, had increased the Sickness and Maternity salary ceiling to LBP 140,000,000. However, Memo No. 805, published on 22 August 2025, annulled Section 3 of Article 1 of Memo No. 801.
Under Memo No. 805, the ceiling for Sickness and Maternity contributions has been revised to LBP 120,000,000, effective retroactively from 1 August 2025. This replaces the previous ceiling of LBP 140,000,000.
Effective 1 August 2025, the NSSF ceiling is as follows:
Please note that the official decree is only available in Arabic.
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.
