Lithuania

Payroll Social in Lithuania

Lithuanian payroll and social contributions in tax year 2026. It covers Sodra social insurance (VSD) and compulsory health insurance (PSD) for employees: 19.5% withheld (pension 8.72%, sickness 1.99%, maternity 1.81%, health 6.98%) plus 3% for second-pillar savers; the employer's 1.77% (unemployment 1.31%, accidents 0.14%, Guarantee Fund 0.16%, Long-term Employment Benefit Fund 0.16%) and 2.49% on fixed-term contracts; the 60 average wage ceiling (EUR 138,729), which from 2026 also caps the employer's part; the EUR 1,153 minimum wage and the minimum contribution base; contributions for individual activity (12.52% or 15.52% VSD and 6.98% PSD on 90% of taxable income, capped at EUR 99,422.45, PSD minimum EUR 80.48 a month); PIT withholding at 20%, 25% and 32% with the NPD; GPM313 and SAM returns by the 15th; tax and Sodra payment dates; fines and late interest.