What are payroll taxes in Lebanon?

The law differentiates between daily employees, temporary employees and full time employees.
Temporary employees are taxed to a flat rate of three percent. They are not registered with the National Social Security Fund (NSSF) and are not entitled to neither national health coverage nor to the end-of-service indemnity.
Full time employees’ and daily employees’ salaries are taxed on a sliding scale from two percent to 20 percent.

Social security contributions are the following:

Borne by the employer: 8% for the maternity and sickness benefit schemes, on a maximum base of LBP 2.5 million (amounting to LBP 200,000 as a maximum per month), and 6% for the family benefit schemes, on a maximum base of LBP 1.5 million (amounting to LBP 90,000 as a maximum per month), in addition to 8.5% of total annual earnings for the end-of-service indemnity, with no ceiling.

Borne by the employee: 3% for the medical scheme, on a maximum base of LBP 2.5 million (amounting to LBP 75,000 as a maximum per month).