The National Social Security Fund (NSSF) has issued the Memo #846 on 11th September 2026 (attached a scanned copy) in application of the Law # 47 dated 27th July 2026 that authorized the NSSF for a period 10 months from the publication date of this Law in the Official Gazette (i.e. from 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) before 30 July 2027, 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.
All outstanding dues to the NSSF up to 31st December 2000 are cancelled by this law as mentioned in this Memo.