STATUTORY BENEFITS
Transportation and family allowances in Lebanese payroll
These amounts can increase what an employee receives without changing net salary before benefits. They must be shown separately to avoid confusing salary, benefits and employer contributions.
Rules version LB-2026.3 · Reviewed 3 September 2026
Transportation allowance
Decree 4021 took effect on 22 October 2026. For each day of actual attendance from that date, the allowance is the value of five litres of petrol, with a daily minimum of LBP 500,000 and maximum of LBP 800,000. The decree refers to the average official price of a 20-litre petrol can under a mechanism agreed with the Ministry of Energy. Days through 21 October retain the prior LBP 450,000 rate.
The default 2,837,000 LBP price is an indicative official 95-octane reference from 2026-10-02, not the verified monthly average. At that assumption, the daily estimate is 709,250 LBP and 22 days would be 15,603,500 LBP. Replace the input with the agreed monthly average when confirmed.
The calculator adds transportation to employee cash received and to employer cost. It does not treat the amount as part of net salary before statutory benefits.
NSSF family benefits
| Eligible family member | Monthly benefit used |
|---|---|
| Spouse | 2,100,000 LBP |
| Each eligible child | 1,155,000 LBP |
| Maximum children | 5 |
| Maximum family benefit | 7,875,000 LBP |
Worked example: spouse and two children
The estimated family benefit is 4,410,000 LBP: 2,100,000 LBP for the spouse plus two child amounts of 1,155,000 LBP. With 22 transportation days, total statutory cash benefits are 20,013,500 LBP.
Eligibility matters
The calculator does not determine legal entitlement. Family benefits should be selected only when the employee is registered with NSSF and the spouse and children satisfy the applicable conditions. Transportation days should reflect the employer’s payable attendance record.