Social Insurance (Sodra) – Lithuania
Lithuania's mandatory social insurance system (Sodra) funds pensions, healthcare, unemployment, maternity/paternity benefits. Employee contributions 19.5% plus employer contributions make total burden approximately 21-22%.
Social Insurance (Sodra)
Lithuania's mandatory social insurance system (Sodra) funds pensions, healthcare, unemployment, maternity/paternity benefits. Employee contributions 19.5% plus employer contributions make total burden approximately 21-22%.
Employee Contributions 2026
Pension insurance 8.72%, Health insurance 6.98%, Sickness 1.99%, Maternity 1.81%, Unemployment 1.31%. Automatically withheld from gross salary.
When annual income exceeds 60 times average monthly salary (approximately €138,270), only health insurance 6.98% continues. Pension and other contributions stop.
If enrolled in Tier II pension accumulation, additional 2.4% contribution. Automatic enrollment for residents under 40. State contributes 1.5% of average salary. Can opt out.
Employer Contributions
Employer pays 1.77% for permanent employees. Plus additional funds: Guarantee Fund 0.16%, Long-term Employment Fund 0.16%, Accident Insurance (varies by risk).
Higher rate 2.49% for fixed-term contracts. Plus same additional funds as permanent employees.
Combined employee+employer minimum €245.24 based on minimum wage €1,153. Applies if earning less than minimum wage.
Self-Employed Contributions
From 2026, unified base: contributions calculated on 90% of taxable income from business certificate activities. Rates vary by activity type.
Pay both employee and employer portions if conducting individual activity. Must pay on at least minimum wage basis if primary activity.
Calculate Your Tax in Lithuania
Free calculator: net income and effective tax rate in seconds
Open Calculator