Cost of Hiring an Employee in Lithuania 2026
Total employer cost beyond gross salary — social contributions and statutory benefits.
Employer cost calculator for Lithuania
Annual gross: €100,000
Employer cost in Lithuania
1.8% on top of gross salary
~ €8,481 /mo · +1.8% vs gross
Employer rates as of 2025-01. View source
What this rate covers
Mandatory employer social contributions in Lithuania, by component.
Compare hiring cost across countries
Employer contribution rate at €100,000 gross, head to head.
Frequently asked questions
How much does it cost to hire an employee in Lithuania?
On a €100,000 gross salary in Lithuania, total employer cost is about €101,770 — roughly 1.8% on top of gross in mandatory social contributions, before bonuses and statutory benefits.
What are employer social contributions in Lithuania?
Employers in Lithuania pay 1.77% of gross salary toward mandatory social funds — pension, health, unemployment and related schemes — separately from the employee's own deductions.
Is there a cap on employer contributions in Lithuania?
Yes. In Lithuania, employer social contributions are levied up to an annual ceiling of €126,532; above it the marginal cost drops.
Does this include income tax?
No. This page shows employer-side social contributions only. For employee income tax, social security and take-home pay, use the country tax calculator.
Tax calculator for employees
Lithuania income tax calculator
See take-home pay, income tax and employee social contributions.