Employer of Record (EOR) in Lebanon


Lebanese Lira

Ease Of Doing Business








GDP Growth



The Republic of Lebanon is situated in the Levant on the eastern part of the Mediterranean Sea, with Syria to the north and east.

Lebanon is divided into six governorates, with Beirut as the capital.

The official language is Arabic, and the currency is the Lebanese pound (LBP).

Lebanon has a long tradition of domestic free trade and investment policies, with free market pricing for most goods and services.

The Lebanese economy is service-oriented, and its main growth sectors include banking and tourism.
Due to political instability, the real gross domestic product (GDP) witnessed a decrease of 2.9% in 2019 compared to a growth rate of 2.7% in 2018, according to the World Bank.

Lebanon is a founding member of the United Nations (UN) and the League of Arab States and is a member of all international organisations under the auspices of the United Nations (e.g. UN Educational, Scientific, and Cultural Organization, Food and Agriculture Organization, International Fund for Agricultural Development), the International Bank for Reconstruction and Development (i.e. the World Bank) and its affiliates (i.e. the International Finance Corporation and the Multilateral Investment Guarantee Agency), the International Monetary Fund (IMF), and the International Development Association (IDA).

Public holidays

DateHoliday name
January 1New years day
January 6Orthodox Christmas Day
February 9Saint Maroun’s Day
February 14Rafik Hariri Memorial Day
March 25Feast of the Annunciation
April 7Good Friday
April 9Easter Sunday
April 10Easter Monday
April 14Good Friday (Eastern)
April 16Orthodox Easter day
April 17Orthodox Easter Monday
April 21Eid al-Fitr
May 1Labour Day
May 14Liberation Day
June 28Eid al-Adha
July 19Islamic New Year
July 28Ashoura
August 4Beirut Explosion Memorial Day
August 15Assumption Day
September 27Birthday of prophet Muhammed
November 22Independence day
December 25Christmas Day

Type of leave

Annual Leave:

Service AnnualVacation
From 1 – 5 years15 working days
Over 5 – 10 years17 working days
Over 10 – 15 years19 working days
Over 15 years21 working days

Public holidays

There are 20 public holidays in Lebanon.

Sick days

As per Labor decree No.25 dated 04 May 1943, in case of any sickness besides work accidents, the employee is entitled to a paid sickness leave as per below:

  1. From three months to two years employment: 100% of the salary payable for half a month and 50% of the salary payable for another half month.
  2. From two to four years employment: 100% of the salary payable for one month and 50% of the salary payable for another month.
  3. From four to six years employment: 100% of the salary payable for one and a half month and 50% of the salary payable for another one and a half month.
  4. From six to ten years employment: 100% of the salary payable for two months and 50% of the salary payable for another two months
  5. Above ten years employment: 100% of the salary payable for two and a half months and 50% of the salary payable for another two and a half months.

The Worker whose sickness is recorded in a medical certificate issued by a physician appointed by the Employer or by the attending physician of any government health unit shall be entitled to sick leaves during the year. Nevertheless, if an employee’s sick leave exceeds the entitled annual amount, the employer has the right to deduct the extra days from the annual leave entitlement

In case a dispute arises concerning determination of the period needed for the medical treatment, the certificate of the physician of the government health unit shall prevail over the certificate of the Employer-appointed physician.

Maternity leave

Female employees will be entitled to Seventy days (10 weeks) maternity leave with full pay for the period preceding and immediately following delivery.

Compassionate leave

Employees may, upon request, be granted compassionate leave with pay up to three days in case of death of any of the following members of their families: father, mother, spouse, child, brother, sister, grandchild, grandmother, or grandfather; and, one day in case of death of any other relatives up to the 4th degree of relativity.

Marriage leave

Employees will be granted a one time three day leave with full pay for marriage.

Employment termination

The employer and the employee can mutually agree to break a written employment  agreement at any time, in which case there is no payment for damages or entitlements.

However, in situations where one party breaks the contract,  the injured party is  entitled to seek compensation. If the employee was dismissed without notice period,  he should be compensated for the notice period he’s entitled to, according to the following:

Duration of serviceDuration of Notice period
  Less than 3 years1 Month
  3-6 years2 Months
  6-12 years3 Months
  More than 12 years4 Months

The employer may rescind the contract without indemnity or prior notice in the  following cases:

» If the employee who engaged in the work as a trainee on probation has not satisfied  the employer within the first three months of employment;

» If the employee has committed a proven deliberate act or negligence that may  cause damage to the employer’s material interests. (the employer is required to  inform in writing the Social Affairs Department of such infringement within three days  as of the verification of the act); If the salaried employee has committed

» If the employee has committed three times in the course of a single year, a serious  infringement to the internal regulations, despite written repeated notices served on  him in this respect;

» If the employee has assumed spurious nationality;

» If the employee was absent with no legal excuse or valid reason, for more than fifteen  days in a single year or more than seven consecutive days;

» The employee is entitled to quit the job before the end of the contract and without prior  notice in the following cases:

» If the employer or a representative has deceived the employee regarding working  conditions at the time of concluding the contract.

» The employee may not avail himself of this right after the expiry of thirty days from the  start of his engagement in work;

» If the employer has not fulfilled his obligations towards the employee as per the Labor  Laws;

» If the employer or his/her representative has committed a moral crime against the  employee personally or a member of his/her family;

» If the employer or his/her representative has committed assault and battery on the  employee.

In situations where either party terminates the work contract for reasons of misconduct,  the party seeking compensation must file a lawsuit within one month as of the day such  party is notified of the termination of employment.

Dismissal of an employee is considered abusive if based on unjustified or personal  reasons, and the employee will be entitled to a compensation that may vary between /2/  and /12/ months’ salary.

Notice period

The employer and the employee shall each be required to advise the other of intent to terminate the contract as follows: one month in advance in the case of the employment duration being more than three months and less than three years.

Severance pay

Employees in Lebanon are entitled to severance pay, and in cases of unfair or abusive termination, the amount can be equal to between two and 12 months’ wages. The assessment of severance pay should take into consideration: The nature of the employee’s work.

Probation period

3 months

Working hours

General working hours

The standard working time is eight hours per day or the equivalent of 40 hours per week as set by the Labor Law guidelines. The maximum legal duration of work cannot exceed 48 hours per week.


The wage pertaining to overtime hours is equal to one and a half times the usual hourly wage.

Employee benefits

General employee benefits

Traditionally, most benefits used to fall under one of the four major types of employee benefits, namely: NSSF (Mandatory )/ or medical insurance, life insurance, retirement plans, and disability insurance.

It may varies from an employer to another.


Corporate income Tax: 17%

Individual Income tax: 25 %

VAT / GST: The standard VAT rate in Lebanon is 11%


In order to visit Lebanon, most people will have to get a Lebanon visa. Only Lebanese nationals and citizens of GCC countries are exempt from visa requirements.

Fortunately, the Lebanon visa is fairly easy to obtain for a large number of people, as it can be obtained on arrival. Those who are not eligible for a Lebanon visa on arrival will have to get one in advance at the nearest embassy.

Only citizens of the following countries are allowed to enter Lebanon without obtaining a visa: Bahrain, Jordan, Kuwait, Oman, Qatar, Saudi Arabia, United Arab Emirates

All other Nationalities can apply for a one-month Lebanon visa on arrival – To get a VOA, you need a phone number, proof of accommodation, a return flight ticket, and your passport.

Citizens of the following countries can also get a Visa on Arrival only if they have a reservation in a 3 to 5-star hotel and at least US$ 2,000 in cash, in addition to the regular requirements: Algeria, Comoros, Cote d’Ivoire, Djibouti, Egypt, Ghana, Iraq, Libya, Mauritania, Morocco, Nigeria, Somalia, Sudan, Tunisia & Yemen

Note: Citizens of Israel and Kosovo are not allowed entry in Lebanon.