LEBANON · PAYSLIP REVIEW

A practical payslip checking sequence

Check the salary base first, then employee deductions, cash benefits and employer-only contributions.

Rules version LB-2026.3 · Reviewed 3 September 2026

1. Rebuild gross pay

• Confirm basic salary, recurring allowances, overtime and bonuses.
• Check prorated working days and unpaid leave.
• For USD or mixed-currency pay, record the conversion rate and date.

2. Check employee deductions

• Confirm employee NSSF uses the correct rate and ceiling.
• Confirm the personal, spouse and child tax allowances match documented eligibility.
• Recalculate annual taxable income before applying the progressive bands.
• Keep private deductions separate from statutory payroll deductions.

3. Check benefits paid to the employee

Transportation and eligible family benefits increase total cash received. They are not the same as a reduction in income tax and should not be hidden inside the net-salary figure.

4. Check employer-only amounts

Employer NSSF contributions raise employer cost but do not reduce employee net pay. If a payslip subtracts an employer contribution from the employee, escalate it for payroll review.

5. Document a discrepancy

Record the payroll month, rules version, gross basis, family inputs and expected result. Use Salary Ledger's discrepancy link without sending names, employee numbers, bank details or payroll files.