Lebanon cuts social security arrears by 85 per cent and allows five-year instalments

The National Social Security Fund has announced an 85 per cent reduction on arrears accrued up to 31 December 2025, instalments of up to five years, and the full write-off of debts dating to the end of 2000. The basis is Law No. 47; the implementing memo is dated 11 September 2026.

In a statement published on 14 September 2026, the Public Relations Directorate of the National Social Security Fund (the Fund) announced that a new mechanism had entered into force for settling the arrears owed to the Fund by employers and establishments.

According to the statement, the mechanism rests on Law No. 47 of 27 July 2026, published in Official Gazette No. 32 of 30 July 2026. On that basis the Fund's board of directors adopted decision No. 12 on 10 September 2026, and the director general, Dr Mohammad Karaki, issued informational memo No. 846 on 11 September 2026.

The first provision of the memo is the reduction. Arrears accrued up to 31 December 2025 are cut by 85 per cent. To benefit, the debt must be paid or placed on an instalment plan by 30 July 2027 at the latest.

The reduction covers two items: interest arising from end-of-service settlements and instalment notes, and late-payment surcharges arising from unpaid contributions. In other words, it applies not to the principal contribution debt but to the interest and delay burden layered on top of it.

The statement adds that insured persons in the special categories are also covered. Those categories are listed as voluntary contributors, pensioners, drivers, physicians and mukhtars; those who fell behind on their contributions may benefit from the same reduction.

The second provision is instalment. Arrears up to 31 December 2025 may be spread over a maximum of five years at an annual interest rate of 5 per cent. The window for applying also closes on 30 July 2027.

The third provision is cancellation. With the exception of debts owed by the state and by persons of public law, all debts accrued to the Fund up to 31 December 2000 — whether from contributions, notes or unpaid periods — are cancelled and struck from the Fund's records. The procedure for the write-off will be set by a decision of the director general on the proposal of the financial director.

The Fund explained the rationale in terms of clearance certificates. The statement notes that older debts in particular prevent employers from obtaining a certificate of discharge and from completing their transactions with the Fund. It records that Labour Minister Dr Mohammad Haidar followed the process closely and that the mechanism was prepared together with the three production parties: the state, employers and workers.

The detailed rules are available on the Fund's website and at all of its directorates and offices. Karaki closed the statement by urging insured persons, employers and establishments to move quickly to benefit from the measure.