LAW 137

Article 1
Shall not be considered as supplement to pay, nor shall be subject to income tax levies all benefits in kind of food and clothing that could be provided by employers to each of their workers, subscribers to Social Security Fund and shall not be taken as elements of revenue, subject to subscriptions of said fund. They are considered however as part of overheads deductible from profits, subject to stipulations of this law.
Article 2
Workers and Employers shall derive profits of such benefits, as per Art 1 hereof, within the limits of following sums:
• Five thousand Lebanese pounds for each worker, for every day of effective work, in form of a meal or a meal voucher to be used at restaurants and/or grocery shops.
• The minimum monthly pay in force at the time as yearly allowance for uniform to be used on duty.


Article 5
Luncheon Vouchers are special coupons, protected and not susceptible to forgery. They are issued by specialized institutions, in nominal values as precise under Law no 137/99 and sold cash to employers, under a mutual agreement, for the latter to deliver to entitled staff, in settlement of cost of meal taken or purchased, in part or in full.
Article 19
Any substitution of luncheon voucher or food assistance or uniform allowance for monetary value should lead immediately to the consideration that such pay represents a supplement to pay, subject to tax on revenue and subscription of Social Security Fund.

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