Payroll Compliance Updates- Lebanon
A. Update

The Ministry of labor has extended the deadlines for submitting the National Social Security Fund (NSSF) contributions related to the first half of the year 2020 for six months (i.e. January which deadline is in February as been extended till July 2020) in addition to extending the deadline for the annual NSSF declaration of the year 2019 till September 30, 2020.

Further please find below some details for better clarity:

  • The deferral of NSSF contribution is related to only remittance and declaration (reporting).
  • There is no impact on calculation and deduction of NSSF contribution from salary of the employee. Also, there is no impact on calculation of Income Tax.
  • The due dates for remittance and reporting has been changed to the end of sixth month. For instance, end of July for Jan contribution, end of Aug for Feb contribution, end of Sep for March contribution and likewise for other months.
  • There is no change in reports of NSSF. The reporting is as usual with the change in due dates for remittance and filing.
B. Statutory Compliance Release Date: April 08, 2020
C. Effective Date: January 01, 2020

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