The A1 certificate is a document certifying that you are covered by national social security in only one country.
If the A1 certificate is issued in Lithuania, the person named therein is covered by state social security only in Lithuania for the period stated on the certificate.
As a result, you will not have to pay social security contributions in another country, where you are also self-employed or have an employment contract, but you will have to pay them in Lithuania based on your foreign employment/activities.
For example, you have an employment contract with a Lithuanian employer and another employment contract with an Estonian employer. If the person has an A1 certificate issued in Lithuania, this means that both employers have to pay social security contributions in Lithuania.
- persons who have several employment contracts with different employers in several foreign countries (e.g. an employment contract with a Lithuanian employer and another employment contract with a Swedish employer);
- persons who have registered several activities of self-employment in different foreign countries (e.g. a self-employed activity registered in Lithuania and another activity of self-employment registered in Poland);
- persons who have concluded an employment contract in one country and registered a self-employed activity in another (e.g. an employment contract in Lithuania and a self-employed activity registered in Poland).
- a certified copy of a personal document (if not a citizen of the Republic of Lithuania);
- certified copies of employment contracts in Lithuania and in other foreign countries;
- certified copies of documents proving that you are carrying out self-employment activities in Lithuania and in other foreign countries (contracts concluded (executed) relating to self-employment activities, other documents);
- when applying for an A1 certificate for a third-country national who has entered and is residing in the Republic of Lithuania for work purposes with a Visa D, in addition to the information on the person’s place of residence in the Republic of Lithuania in the ‘Contact details’ section of Chapter 1 of the ‘Personal data’ section of the application form, the person’s certified copy of their Visa D must also be attached.
- by logging in to Your Sodra system for the Insured;
- through the National information system for delivery of electronic messages and electronic documents, using post infrastructure (eDelivery);
- by post, to Sodra Vilnius department, at Laisvės pr. 28, LT-04540 Vilnius;
- by visiting your nearest Sodra office.
If you are self-employed or have an employment contract in several EU countries, you need to check the rules for obtaining an A1 certificate in the country or countries where you will work. Some countries require the original of the certificate, others accept a transcript, whilst others need other documents that can be submitted remotely by a person’s representative.
- their employment contract with one or more companies ends;
- they start to work under an employment contract or self-employment activities in another country;
- they get a job in another company;
- for a third-country national who enters and resides in the Republic of Lithuania for work purposes with a D visa, this visa gets revoked;
- for a third-country national who enters and resides in the Republic of Lithuania for work purposes with a D visa, loses their place of residence in the Republic of Lithuania.
- shall be exempted from paying national social security contributions in Lithuania and shall submit the original A1 certificate to Sodra. The person will have to pay taxes on their activities in Lithuania in the country where the A1 certificate was issued.
- shall not be exempted from paying national social security contributions in Lithuania if he or she does not provide proof of work in another EU country (A1 certificate). This person is subject to Lithuanian tax legislation.
- Regulation (EC) No 883/2004 of the European Parliament and of the Council.
- Regulation (EEC) No 1408/71 of the Council.
- Regulation (EC) No 987/2009 of the European Parliament and of the Council.
- Regulation (EEC) No 574/72 of the Council.
- Regulation (EU) No 465/2012 of the European Parliament and of the Council.
- Order No V-253 of 8 June 2010 of the Director of the State Social Insurance Fund Board under the Ministry of Social Security and Labour ‘On the approval of the procedures for implementing the provisions of the European Union Regulations on the coordination of social security systems relating to the determination of the applicable law’.