TRANSPARENCY

Calculation methodology

Effective date: 3 September 2026 · Last updated: 3 September 2026

The calculator separates salary, employee deductions, statutory cash benefits and total employer cost so that amounts paid to or for the employee are not confused.

Employee calculation

1. Convert USD input to LBP using the user-supplied exchange rate.
2. Calculate the employee health contribution at 3%, subject to the displayed monthly ceiling.
3. Annualize salary net of the employee contribution.
4. Subtract the personal allowance, eligible non-working-spouse allowance and up to five eligible child allowances.
5. Apply progressive tax bands to annual taxable income and divide annual tax by twelve.
6. Subtract monthly employee NSSF and income tax from gross salary.

Statutory cash benefits

From 22 October 2026, transportation is calculated per day of actual attendance as the value of five litres of petrol, subject to a LBP 500,000 daily floor and LBP 800,000 ceiling. The user-supplied or prefilled 20-litre petrol-can price is divided by four. The prefilled official 95-octane price dated 2 October 2026 is only an indicative reference, not the final monthly average under the decree; replace it once the agreed monthly figure is known. Attendance days before 22 October use the old LBP 450,000 daily rate. When selected, family benefits are calculated at LBP 2,100,000 for an eligible spouse and LBP 1,155,000 per eligible child, up to five children and a monthly maximum of LBP 7,875,000. These benefits are added after net salary and shown separately.

Net-to-gross calculation

The target is net salary before statutory cash benefits. The calculator repeatedly tests gross salaries until it finds the amount whose calculated net salary matches that target; selected benefits are then added to show estimated total cash received.

Employer-cost estimate

The employer view adds estimated sickness and maternity, family allowance and end-of-service contributions, plus transportation. NSSF family benefits are shown as benefits received by the employee rather than an additional employer cost. The estimate excludes private insurance, work-injury premiums, discretionary benefits, leave accruals, recruitment costs and other company-specific items.

Rules version

This calculator currently uses Lebanon rules version LB-2026.3. Salary-tax rules are effective from 1 January 2026; the displayed family-benefit amounts are effective from 1 May 2026; and the new transportation formula applies from 22 October 2026. The rules were last reviewed on 26 October 2026.

Sources and updates

Core tax thresholds are based on Lebanon’s published fiscal framework, including the 2024 Budget Law. Family-benefit amounts are based on NSSF memorandum 831; transportation is based on Decree 4021, with reference fuel prices from the Ministry of Energy. Rules should be independently validated before production payroll use. Report possible changes to info@salaryledger.com.

Rounding

Displayed LBP figures are rounded to the nearest pound and USD figures to two decimals. Employer payroll systems may apply different intermediate rounding conventions.

Federal Iraq

The Federal Iraq calculator applies 5% employee social security and a standard 12% employer contribution to the registered contribution wage, capped at IQD 1,750,000. An optional 25% employer rate covers oil and hydrocarbon employers. Income tax is annualised after employee social security, documented family and age allowances are subtracted, and progressive rates of 3%, 5%, 10% and 15% are applied. The finance workbook supplied for September confirms the contribution rates and cap, but its tax deductions are pasted values rather than formulas; family inputs therefore follow the official tax law rather than inferred employee data.

Kurdistan Region

The Kurdistan Region calculator remains separate from Federal Iraq. It calculates 5% employee and 12% employer social-security contributions on monthly basic salary. The standard income-tax estimate applies 5% to the positive amount remaining after employee social security and the IQD 1,000,000 monthly threshold. The method is supported by KRG guidance and the anonymised finance-workbook pattern.

Syria

The Syria calculator is a configurable estimate under version SY-2026.1. Its displayed defaults are 7.1% employee insurance, 16.9% employer insurance, a SYP 240,000 monthly contribution ceiling and 15% salary income tax. These variables remain editable because accessible primary 2026 implementation material does not yet resolve every coverage, rate and effective-date question. The site links the Syrian tax and social-insurance authority portals and clearly distinguishes these defaults from a fully verified statutory ruleset.

Bulk calculations

The three-row employer preview uses the same calculation engines as the individual Lebanon, Federal Iraq, Kurdistan Region and Syria pages. Uploaded CSV files are processed in the browser. The preview is not a payroll filing or a substitute for employee-level registration and exemption records.

Validation and privacy

Payroll workbooks are used only to compare formula patterns and anonymous totals. Employee names, identifiers, bank details and row-level payroll data are not published or retained in the website. Each jurisdiction has automated boundary and reverse-calculation tests. A workbook can corroborate implementation, but primary authority material remains the source for legal variables.