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

Transportation is calculated from the eligible working days entered by the user at LBP 450,000 per day. 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-2026.2. Salary-tax rules are effective from 1 January 2026; the displayed family-benefit amounts are effective from 1 May 2026; and the transportation rate is effective from 15 February 2024. The rules were last reviewed on 3 September 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 12966. 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.