Aid measures to insurers in paying contributions

Who may be subject to aid measures?

Aid measures apply to adversely affected insurers. An adversely affected insurer is an insurer whose activities are restricted because the quarantine has been announced in the territory of the Republic of Lithuania or the quarantine has been announced in the territory of the municipality, and if an insurer specifies in the prescribed application that he operates in this territory of the municipality, and:

  • who is automatically listed on the list “Legal entities that are subject to tax aid measures due to COVID-19 without submitting an application” that is published by the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (hereinafter - the STI); or 
  • whose activities are included in the lists of individual activities carried out under an individual activity certificate or of business certificates for the implementation of which prohibitions/restrictions have been established, that are published by the STI; or
  • whose application for tax aid measures due to COVID-19 has been approved by the STI.

Insurers, having not found themselves among the published taxpayers, but having suffered adverse effects due to COVID-19, may apply to the tax administrator for the said aid measures by submitting an application for the application of selected aid measures.

 

Regarding an application not to apply coercive measures

If an adversely affected insurer does not apply for deferral of payment of arrears, but does not want enforced recovery of arrears to be initiated from the moment of announcement of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates, the insurer has to submit an Application not to apply coercive measures (in Lithuanian)  to "Sodra". Having received this application, "Sodra" does not apply new coercive measures to recover the arrears of the insurer, however, not longer than 10 days after the end of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates.

An Application not to apply coercive measures (in Lithuanian) can be submitted after having logged in to the personal "Sodra" account of an insurer and having selected Forms and Templates (Blanks) → Applications / complaints / additional information → Create new – DPP, 02 Application, and having attached a completed Application not to apply coercive measures (in Lithuanian), which does not need to be signed and scanned. Click the “Sign” button after having attached an application.

Self-employed persons, who do not have a qualified electronic signature, may submit a digital copy of an Application not to apply coercive measures (in Lithuanian) by sending it by e-mail to skolu.atidejimas@sodra.lt.

 

How to submit an application for deferral of contributions?

In order to be subject to a simplified procedure of deferral of arrears payment from the moment of announcement of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates, an adversely affected insurer has to, within 10 days from the date of the end of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality where the insurer operates, submit to "Sodra", through the personal "Sodra" account of an insurer, an Application for deferral of arrears payment under the simplified procedure (in Lithuanian).

Log in to the personal "Sodra" account of an insurer, select Forms and Templates (Blanks) → Applications / complaints / additional information → Create new – DPP, 02 Application, and attach as an attachment a completed Application for deferral of arrears payment under the simplified procedure (in Lithuanian), which does not need to be signed and scanned. Click the “Sign” button after having attached an application.

Self-employed persons, who do not have a qualified electronic signature, may submit a digital copy of an Application for deferral of arrears payment under the simplified procedure (in Lithuanian) by sending it by e-mail to skolu.atidejimas@sodra.lt.

If the insurer meets all requirements and satisfies all circumstances, the division of "Sodra" will take a decision within 20 working days from the receipt of application regarding deferral of arrears payment under the simplified procedure.

When an adversely affected insurer, for whom the payment of arrears has already been deferred under the simplified procedure by a decision of the division of "Sodra", submits a new application for deferral of payment of arrears, the division of "Sodra" will revise the previous decision and will, within 20 working days of receipt of the new application, take a new decision on deferral of payment of arrears under the simplified procedure.

Important!

  • "Sodra" has the right to take a decision to defer payment of arrears of adversely affected insurers notwithstanding the fact that one year has not elapsed since the moment when the debt deferral agreement previously concluded with the insurer was terminated due to violations and/or since the annulment of the decision to defer the payment of social security contributions after the insurer has violated the said decision.
  • "Sodra" has the right to take a decision to defer part of arrears until the end of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates for an adversely affected insurer, i.e. self-employed person, having applied for deferral of arrears payment under the simplified procedure, whose deferred amount of arrears is not less than EUR 125 and does not exceed EUR 1,500, if this deferred part of arrears has not been passed to a bailiff for enforcement, regardless of the fact that the other part of the arrears has been passed to a bailiff for enforcement.

 

How payment and recovery of contributions for insurers not listed on the list drawn up by the STI is done?

Contributions are deferred and recovered for insurers not listed on the list “Legal entities that are subject to tax aid measures due to COVID-19 without submitting an application”, that is published by the State Tax Inspectorate, under the usual procedure.

Update date: 2021-03-31

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