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Employer · 2026Lithuania · EUR

Cost of Hiring an Employee in Lithuania 2026

Total employer cost beyond gross salary — social contributions and statutory benefits.

Employer social rate1.77%on top of gross salary
Annual cap€126,532contribution ceiling
Cost loading+1.8%at €100,000 gross
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Employer cost calculator for Lithuania

Calculate hiring cost
Enter a gross salary to see the full employer cost

EmployerCostPage.annualGross

Employer social rate1.77%
Annual cap€126,532

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EmployerCostPage.onTopOfGross

ESTIMATE
Total employer cost
€101,770.00

~ €8,481 /mo · +1.8% vs gross

Gross salary€100,000
Employer social contributions1.8%+€1,770
Total cost€101,770
Estimated from the main employer social contribution components (pension, health, unemployment). Statutory bonuses, 13th-month pay and industry-specific levies are not included unless noted in the country data.

Employer rates as of 2025-01. View source

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What this rate covers

Mandatory employer social contributions in Lithuania, by component.

Social insurance (Sodra)1.45%
Guarantee Fund0.16%
Long-term Employment Fund0.16%
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Compare hiring cost across countries

Employer contribution rate at €100,000 gross, head to head.

Flag of Germany

Germany

Employer rate

+17.9%▲ 16.1pp vs here
Flag of Switzerland

Switzerland

Employer rate

+8.5%▲ 6.7pp vs here
Flag of Hungary

Hungary

Employer rate

+13.0%▲ 11.2pp vs here
Flag of Greece

Greece

Employer rate

+20.3%▲ 18.5pp vs here
Flag of Poland

Poland

Employer rate

+20.5%▲ 18.7pp vs here
Flag of France

France

Employer rate

+42.0%▲ 40.2pp vs here
All countries
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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.

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Tax calculator for employees

Lithuania income tax calculator

See take-home pay, income tax and employee social contributions.