Payroll services and salary declarations in Lebanon

Monthly payroll processing and annual payroll summaries.

Payroll in Lebanon involves more than paying salaries: each month brings calculations of withholding tax at source (employee) and NSSF (National Social Security Fund) contributions, and each quarter and year brings its own declarations. This service handles those routines for employers, whatever the legal form of the business, from monthly payroll processing through the annual payroll summary, in coordination with the Ministry of Finance and the NSSF.

What the service covers

The work is anchored in two recurring cycles. The monthly cycle covers the calculation of gross and net salaries, withholding tax at source (employee) and NSSF contributions for each employee, with pay records kept in order throughout the year. The annual summary then consolidates the year's figures into the declarations employers file at year end.

• Monthly payroll processing and salary calculations
• Withholding tax at source (employee) on salaries (Form R10)
• NSSF contribution calculations
• Annual payroll summary and year-end declarations

The Lebanese compliance calendar

We track the salary-declarations calendar on your behalf. Quarterly withholding tax at source (employee) on salaries is reported on Form R10, due 15 days after the end of each quarter. Annual salary declarations — Forms R5 and R6 — are due before the end of February. On the NSSF side, the employee pays 3% and the employer pays 22.5% on the employee's behalf. The office prepares these filings and acts as the client's intermediary with the Ministry of Finance and the NSSF.

What you receive and how to start

Each cycle closes with a clear set of deliverables: the computed payroll figures, the withholding tax at source (employee) and NSSF amounts due, and the declarations prepared for filing — Form R10 each quarter, and the annual payroll declarations for each completed year. Employee payslips are prepared on request. To discuss payroll for your business, contact the office by WhatsApp or through the contact page; the office works in Arabic and English, Monday to Friday, 8:00 to 18:00, and Saturday, 8:00 to 14:00. Existing clients follow their payroll file — documents, requests and deadlines — through the client portal.

Frequently asked questions