Employer of Record in 黎巴嫩

How an Employer of Record works in Lebanon

An Employer of Record (EOR) is a company that acts as an employer on behalf of another business.

It handles the administrative and legal aspects of a business, such as onboarding employees, payroll, taxes, employee benefits, and contract terminations.

EORs are regularly utilised by overseas business owners who want to hire in Lebanon, as this spares them from the hassle and expense of setting up a registered legal entity there.

Since an EOR handles all administrative tasks on behalf of an overseas business owner, they don’t need to learn the intricacies of Lebanese employment law. It also removes the risk of fines for breaching these regulations.

Instead of worrying about that, they can trust their EOR to handle it while they focus on managing their employees and growing their company.

Rivermate’s EOR services are built on three pillars:

• Local HR experts who understand the market and employment laws.
• A network of partners that allows us to provide competitive benefits.
• The Rivermate platform that simplifies every aspect of the employment relationship.

Using Rivermate to hire in Lebanon ensures all employees are looked after by a reputable entity that understands all local laws and practices.

Lebanon labor market: At a glance

The hiring market
Greatest hiring activity:	Beirut.
Hiring timelines:	Typically around one month.
In-demand sectors:	AI and other tech roles.
Sectors with skills shortages:	Education, Healthcare.

The salary market
Employer tax contributions:	Social security payments amounting to roughly 19% of monthly salary.
Monthly minimum wage:	28,000,000 LBP.
Income tax rates:	Income tax is progressive, with brackets ranging from 2% to 25%.

What will it cost to hire in Lebanon?

Lebanon has been dealing with an economic crisis since 2019, and it has worsened in recent years. Its official currency, the Lebanese pound, is showing no signs of recovery.

Although this is a significant issue for the people of Lebanon, it has created an opportunity for foreign businesses. Many have jumped on the opportunity to hire talented Lebanese workers at a low cost.

The US Dollar is widely accepted in Lebanon, and in response to this crisis, many foreign businesses are now paying employees in USD.

Even in this case, there is a great value to be found in the Lebanese employment market.

Salary requirements

In August 2025, the minimum wage in Lebanon rose to 28,000,000 LBP per month.

However, given the ongoing economic crisis, there’s every chance it could soon increase again.

After all, the national Labor Code states that the minimum wage should always meet the essential needs of workers and their families, and it must be reviewed whenever economic conditions warrant it.

Many international businesses in Lebanon pay in “fresh” US dollars, meaning dollars that can be withdrawn, spent and transferred without restriction.

This is generally preferred among Lebanese employees, as it helps them avoid the volatility of the Lebanese pound.

The official exchange rate has been locked at 89,500 Lebanese pounds for every US dollar since January 2024.

Talented employees will typically look for jobs with salaries paid in US dollars, and at a rate far above the minimum wage.

Below are the results of a 2026 LeBusiness study on average US dollar salaries offered in today’s Lebanese economy.

Tech:

• Junior engineers: $1,000 - $1,800 per month
• Mid-level engineers: $1,800 - $3,500 per month
• Senior and lead engineers: £3,500 - $6,000 per month

Healthcare:

• Resident and junior nurses: $800 - $1,300 per month
• Experienced staff nurses and senior technicians: $1,500 - $2,500 per month
• Specialist physicians: $3,000 - $6,000 per month

Finance:

• Junior accountant: $600 - $1,000 per month
• Senior accountant: $1,500 - $3,000 per month
• Chief financial officer: $4,000 - $7,000 per month

Employer contributions

Lebanese businesses must contribute to the National Social Security Fund (NSSF), which is roughly 19% of an employee’s monthly wage.

These are split into the following payments:

• 8% for maternity and sickness benefit schemes (capped at 9,600,000 LBP per month).
• 6% for family benefit schemes (capped at 1,080,000 LBP per month).
• 5% of total annual earnings for the end-of-service indemnity, with no cap.

Statutory benefits

If employees in Lebanon work beyond 48 hours in a week, they’re entitled to overtime pay at 1.5x their regular wages.

Employees are entitled to 15 days of paid annual leave once they’ve been employed for a year. There are also several public holidays spread throughout the year (both Christian and Islamic holidays are observed), and employees must earn overtime pay if they work during these days.

Employers must also pay their staff a transportation allowance of 450,000 LBP per working day. This helps employees to cope with soaring fuel costs in Lebanon.

An increasing number of Lebanese companies have embraced remote work, which helps them avoid paying this allowance. Indeed, many companies with remote roles also offer the necessary home office equipment as a complimentary benefit.

Private health insurance isn’t a mandatory benefit in Lebanon, but many employers offer it as an incentive to attract top talent.

Employment Cost Calculator

Use our Employment Cost Calculator to estimate the cost of hiring employees in Lebanon.

What it’s really like hiring in Lebanon

Market condition	What an employer needs to know
Talent availability	The local talent pool is large, although there remains a high demand for workers in senior roles.
Top-paying sectors	Demand for skilled tech workers in Lebanon is strong, and foreign companies are willing to pay handsomely for the right talent.
Skills shortages	The Lebanese government has invested significant money into training programs for software engineers to learn about AI, seemingly in response to a national skills shortage in this area.
Key employer challenge	Foreign business owners can have difficulty offering suitable salaries, whether that’s in Lebanese pounds, US dollars, or a mixture of both.

Lebanon has a strong talent pool of workers who are intelligent, talented and loyal. Many Lebanese workers are multilingual, and the time zone is useful for companies in the United States, Europe, and the GCC.

Job-hopping isn’t a big part of Lebanese work culture. Instead, when a Lebanese worker finds a company that values them and treats them well, they tend to stay.

The hiring process in Lebanon tends to be straightforward, provided all documents are delivered in a timely manner. That said, it can take as long as four weeks to complete this process.

While there is still some international conflict that can impact workers in parts of Lebanon, the country is making strong progress in its efforts to minimise disruption.

The limited state electricity has been addressed with the installation of generators and solar panels. Meanwhile, there have been significant investments made to improve internet speed throughout the nation.

These efforts highlight the determination and problem-solving skills that Lebanese employees are becoming increasingly well-known for.

Salaries in Lebanon can be paid in US dollars or Lebanese pounds

The devaluation of the Lebanese pound has been a serious consequence of the nation’s economic crisis.

At the start of 2023, the exchange rate was 1,507.05 Lebanese pounds for one US dollar. Now, a dollar is worth 89,500 Lebanese pounds.

This collapse has caused tremendous pay disparity among workers in similar roles. There has also been growth in businesses paying their employees either fully in US dollars or via a mix of US dollars and Lebanese pounds.

These arrangements can make it complicated for international businesses to offer suitable pay packages. An EOR with more knowledge of the local labor market can assist with this.

Compliance risks that employers in Lebanon must know about

The hiring process in Lebanon can be lengthy

The hiring process in Lebanon is often reasonably simple if all the paperwork is presented on time. Even so, the process can still typically take around a month to finalise.

Employees in Lebanon have plenty of rights to rest

The standard workweek in Lebanon is 48 hours,5 although many businesses allow staff to work a five-day, 40-hour week.

If an employee works over 48 hours per week, they’re entitled to an overtime rate of 1.5x their regular wage for those extra hours.

Employees must also be granted a weekly rest period of at least 36 hours, which makes a six-day workweek difficult to enforce.

Whenever a daily shift exceeds six hours for men or five hours for women, the employer must grant their employee a one-hour break in the middle of the day.

Employees in Lebanon are well protected against unjustified termination

If an employer wants to dismiss their employee, they must offer them at least one month’s notice in writing. This minimum notice period grows depending on the length of the employee’s tenure.

Length of Service	Notice period
Less than 3 years	1 month
3 to 6 years	2 months
6 to 12 years	3 months
12 years or more	4 months

An employee must give the same amount of notice to their company if they want to resign.

Immediate terminations are possible during a worker’s probation period or in cases of severe contract breaches.

However, in the case of an unjustified termination, the employer will owe at least two months’ wages as severance pay, and up to 12 months depending on the circumstances.

Benefits of hiring employees through an EOR in Lebanon

Setting up your own legal business entity in Lebanon is expensive and time-consuming.

If you’re only looking to hire a handful of Lebanese employees, it rarely makes sense to set up your own entity there.

You’re usually better off working with an EOR, at least until your business is well-established in a new country.

At Rivermate, we help employers by:

• providing a local business entity in Lebanon.
• handling payroll, taxes, benefits, terminations and all other administrative aspects of running a Lebanese business.
• Ensuring compliance with all aspects of Lebanese employment regulations.

This allows you to hire in Lebanon quickly and in a cost-effective manner, without having to worry about the harsh penalties that apply when a business breaks Lebanese employment laws.

Ready to hire in Lebanon?

There are several advantages to hiring in Lebanon, but doing so requires more than finding the best person for the job. From managing payroll, taxes and benefits to ensuring full compliance with local employment law, Rivermate handles all the HR requirements so you can hire with confidence.

Talk to a Lebanon Hiring Expert

SOURCES:

1. https://taxsummaries.pwc.com/lebanon/individual/other-taxes
2. https://www.aldic.net/ministry-of-labor-decree-699-dated-24-july-2025-increasing-the-minimum-monthly-basic-salary/

3. https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
4. https://leb.business/en/article/lebanon-salary-report-2026-what-workers-earn-by-sector-and-role
5. https://lebanonlaws.com/laws/labour
6. https://www.bdl.gov.lb/economicandfinancialdatasub.php?code=3&docId=634&filecode=323
7. https://leb.business/en/article/lebanon-salary-report-2026-what-workers-earn-by-sector-and-role
8. https://www.reuters.com/markets/currencies/lebanon-sharply-devalues-official-exchange-rate-central-bank-says-2023-02-01/