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Benefits for self-employed persons

From 1 January 2021, self-employed persons will be able to apply for the full month's benefit of 260 euros if they will meet the following conditions:

  • The activities have been registered at least 3 months before the announcement of the local or global quarantine;
  • due to restrictions on the economic activities the person is listed on the List of self-employed persons affected by COVID-19 restrictions that is published by the State Tax Inspectorate;
  • the wages received by the person under the employment contract or for an equivalent legal relationship do not exceed 607 euros before tax;
  • in case of a legal person, it must not have the status of a company in liquidation or undergoing bankruptcy.

After the cancelation of quarantine from 1 July, the benefit is no longer be paid to self-employed persons. The last payment of the benefit for June was made by 31 July 2021.

IMPORTANT! Self-employed persons who have already applied for the flat-rate benefit will receive it until the beginning of the next year if they meet three conditions:

  • their activities have been registered at least 3 months before the announcement of the quarantine;
  • the wages received under the employment contract or for an equivalent legal relationship do not exceed 607 euros before tax, and in case of a legal person, it cannot be in liquidation or undergoing bankruptcy;
  • the payment of the benefit to a self-employed person, who receives the benefit until the end of this year, will continue to be paid next year if his economic activities will be restricted and he will be listed on the List of self-employed persons affected by COVID-19 restrictions that is published by the State Tax Inspectorate.
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  • The application is received, examined and the decision on granting/not granting the benefit is made by the Employment Service. 
  • The benefit is paid by "Sodra". 

The benefit can be recovered if it is established that the payment was made illegally because the person provided incorrect information required for the benefits when applying for it. Recovery procedures are performed by "Sodra". 

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The benefit for a self-employed person will not be included in the insured income and will not affect any pension/non-pension benefits paid.  

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No, not taxed.

Pursuant to Item 5 of Paragraph 1 of Article 17 of the Law on Personal Income Tax of the Republic of Lithuania, benefits granted to self-employed persons by the Employment Service are considered as non-taxable income, and benefits for self-employed persons as non-self-employed non-taxable income.

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Update date: 2021-11-08
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