Source-cited draft: payroll & social contributions for Lithuania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Employer withholding overview
Employers withhold personal income tax (GPM) and social insurance contributions (Sodra) from employees and pay an employer contribution on top. Standard employee contributions total roughly 19.5% of gross pay and the standard employer contribution about 1.77%.
Employee social insurance - total
~19.5% of gross salary (pension 8.72%, health 6.98%, plus sickness/maternity/unemployment)Law on State Social Insurance (Valstybinio socialinio draudimo istatymas) — https://www.sodra.lt/en/benefits/contribution-rates/contribution-rates-for-employees
Employee pension contribution
8.72% (12.52% if enrolled in additional Pillar II accumulation)Law on State Social Insurance — https://www.sodra.lt/en/benefits/contribution-rates/contribution-rates-for-employees
Employee compulsory health insurance (PSD)
6.98% of gross salaryLaw on Health Insurance (Sveikatos draudimo istatymas) — https://www.sodra.lt/en/benefits/contribution-rates/contribution-rates-for-employees
Employer social insurance - standard
~1.77% of gross salary (social insurance 1.45% + Long-term Employment Fund 0.16% + Guarantee Fund 0.16%)Law on State Social Insurance — https://boundlesshq.com/guides/lithuania/taxes/
Social insurance contribution ceiling
60 times the average monthly wage per year (~EUR 138,270 for 2025); above the cap only 6.98% health insurance continuesLaw on State Social Insurance — https://taxsummaries.pwc.com/lithuania/individual/other-taxes
Minimum contribution base
Contributions calculated on at least the minimum monthly wage (EUR 1,038 in 2025)Law on State Social Insurance — https://mercans.com/resources/statutory-alerts/lithuania-updates-to-minimum-wage-non-taxable-amount-and-sodra-rate/
Minimum monthly wage (MMA)
EUR 1,038 per month (2025)Government Resolution on the Minimum Monthly Wage — https://elvprojektai.lt/en/news/minimum-wage-in-lithuania-2025-2026/
Payroll income tax withholding (GPM)
Employer withholds 20% GPM on salary (32% on the portion above the upper-rate ceiling), net of applicable NPDLaw on Personal Income Tax — https://taxsummaries.pwc.com/lithuania/individual/taxes-on-personal-income
Withholding remittance deadline
GPM and Sodra contributions remitted by the 15th of the month following payment (Sodra declaration SAM/GPM313)Law on State Social Insurance — https://www.sodra.lt/en/benefits/contribution-rates/contribution-rates-for-employees
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