Memo #714

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The National Social Security Fund (NSSF) issued  Memo #714 on the 5th of September 2023 (attached a scanned copy) whereby it has finally clarified the exchange rate to be used for the conversion of the salaries paid in foreign currencies. According to this Memo, the NSSF is requesting to apply the exchange rate set in article 35 of the Budget Law of the year 2022 (Law #10 published on 15/11/2022) and the MoF decisions #2/1 and 3/1 dated 9 January 2023 (i.e. 15,000 LBP/USD) to calculate the social security contributions on the salaries paid in foreign currencies.

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