Law # 47 dated 27th July 2026 (attached a scanned copy) has authorized the NSSF for a period 10 months from the publication date of this Law in the Official Gazette (i.e. form 30 July 2026) to schedule the payment of all NSSF unpaid contributions outstanding as at 31st December 2025 for periods up to 60 months for unpaid amounts exceeding LBP 10 billion with a minimum upfront payment of 20% and an annual interest rate of 5%.
Upon the settlement of these unpaid NSSF contributions or upon the scheduling of their payment (with 20% upfront payment), 85% reduction will be applied on late penalties and interest imposed according to the NSSF law.
Any delay in the settlement of the scheduled payments will be subject to 12% annual delay interest rate.