The following will happen when a person leaves the country for a longer period and fails to declare his departure and pay his PSD contributions:
- Health insurance is terminated. However, emergency medical assistance services shall be provided free of charge to all persons permanently residing in the Republic of Lithuania, irrespective of their nationality and the fact of compulsory health insurance. Free emergency medical assistance in the Republic of Lithuania shall be guaranteed to:
- Persons insured with PSD in Lithuania regardless of their nationality (this category also includes foreigners temporarily residing and working in the Republic of Lithuania);
- Residents of the Republic of Lithuania, regardless of their nationality and regardless of whether they are covered by the PSD;
- Persons insured in the countries of the European Union, the European Economic Area, the Swiss Confederation or the United Kingdom who hold a document attesting to their entitlement to benefits in kind at the expense of the competent national institution (European Health Insurance Card or a temporary replacement certificate). The costs of the necessary assistance services provided to such persons in Lithuania shall be reimbursed by the EHIC or the health insurance institution of the country issuing the certificate.
- “Sodra” starts calculating a debt.
- Whenever the person returns to Lithuania, he is not entitled to free medical services until the accumulated debt has been paid off.
For example, a person uninsured with compulsory health insurance (PSD) should pay the healthcare institution for its provided services the same amount as would be paid by the national health insurance fund if the person was insured. Treatment services are extremely expensive, for example, appendix removal would cost about €700, leg fracture treatment - from €300 to €1300, and the treatment of more complex diseases can reach tens of thousands of euros.
If you are leaving Lithuania for a period longer than 6 months, in order to stop the calculation of PSD contributions, you must declare your departure.
Departure may be declared:
- by logging in to the E-Government Gateway;
- by coming to an eldership or municipality where you have declared your place of residence in Lithuania;
- by filling out a declaration of the place of residence at the Lithuanian diplomatic mission or a consular institution in foreign countries.
Declarations shall take effect from the date of theirs submission.
For example, if you worked in Lithuania until 13/02/2021 and declared your departure on 26/02/2021, you will not continue to be charged PSD contribution because you were insured (you worked in Lithuania) during the month in which you declared your departure and you declared your departure in the same month. However, if you declared your departure on 06/03/2021, you will have to pay the PSD contribution for the full month, PSD contributions will not be calculated for you from 01/04/2021.
When declaring the change of your place of residence, you must provide the consular institution with:
- a filled out, specified form declaration.
- an identity document or a residence permit in Lithuania;
- documents confirming the custody (guardianship) or representation, or copies of these documents (certified according to effective regulations) and documents confirming your identity, if the person's place of residence is declared by the custodian (guardian) or a representative of a social care institution.
Persons who are not participating in any economic activities, who are not insured with PSD by state funds or taking a part in the individual agricultural activities (whenever the farm or agricultural holding is less than 2 economic size units (EDV) or less), can check for PSD contribution debts over the internet, by logging in to the personal "Sodra" account for a resident and forming a summary REP.41 "Information on calculated and paid compulsory health insurance contributions" (In Lithuanian).
Your insurance can be prolonged only when you pay your debt for the whole period of time that you have missed payments or a person provides documents, proving that during that period of time, he was legally employed abroad and has paid taxes in a foreign country.
Name of the payment
Interest on arrears
When paying the contributions you:
- Select the required payment code;
- Select the bank to which you want to transfer the payments. You can find the list here.
- If you want to pay at AB “Lietuvos pastas” branch, “Pay post” branch, „Perlas” terminal or at any bank branch, print out the payment order and pay contributions using it at the selected institution.
- If you pay social security contributions for another person, remember to provide the name (first and last name), code (personal identification number), payment code and amount payable of the person you are paying contributions for. When contributions for other persons are paid using electronic banking systems, it is necessary to fill in the data of the Primary payer.
Yes, if you:
- submit an A1 certificate issued by another Member State of the European Union (EU), a Member State of the European Economic Area (EEA) or the United Kingdom (Regulation (EC) No. 883/2004 of the European Parliament and of the Council of 29 April 2004, Article 11(3) clause a).
- List of A1 certification issuing bodies can be found here. If you have worked in Norvegia, click on this link and do your search here.
- you have travelled to the EU, an EEA Member State, the Swiss Confederation or the United Kingdom and you present certificates issued by a competent authority.
- you have travelled to the United Kingdom or Ireland and you present a P45 or P60 form issued by your employer.
You can submit an A1 certificate or the documents listed above:
- At the “Sodra” branch. The original or a copy of the document must be provided;
- Once you have logged in to your personal “Sodra” account and submit a free-form request and attach scanned documents. You need to select the Panevezys branch as the recipient.
- By e-mail [email protected] (a scanned copy of the document may be submitted). When sending by e-mail, a scanned copy of the Request for Recalculation of Compulsory Health Insurance Contributions (in Lithuanian) must also be attached (the originals of the documents will not be required).
If you are unable to submit the specified certificates immediately, submit a request (in Lithuanian) to the “Sodra” branch regarding the non-imposition of sanctions for the recovery of compulsory health insurance contributions. Then, until you submit the required document, but for a maximum of 4 months, you will not be subject to sanctions.
You can apply:
- At any „Sodra“ branch;
- Once you log in to your personal “Sodra” account and submit a free-form request. You need to attach a completed request (in Lithuanian) regarding the non-imposition of sanctions for the recovery of compulsory health insurance contributions. You need to select the Panevezys branch as the recipient.
- By submitting the scanned request (in Lithuanian) regarding the non-imposition of sanctions for the recovery of compulsory health insurance contributions using e-mail [email protected] (the original will not be required).
- Request for temporary non-imposition of sanctions for the recovery of compulsory health insurance contributions.
- Application for recalculation of compulsory health insurance contributions.
- If you have received a negative reply from a competent body of the EU, EEA Member State, Swiss Confederation or United Kingdom regarding the issue of an A1 certificate, you can apply to the “Sodra” for mediation by receiving data on periods of employment and/or insurance completed abroad by submitting a free-form application and a negative reply issued by the competent authority on the issue of A1.
- No other documents - for example, the Danish "yellow" or "blue" card, etc., as well as documents from countries other than those mentioned above - do not remove the person's obligation to pay PSD contributions.
- When submitting a free form certificate that is issued in a non-English or Polish language, a translation to the Lithuanian language must also be provided.
- Your social security contribution arrears are not less than €125 and do not exceed €1,500;
- You submit a request (in Lithuanian) to the “Sodra” regarding the deferral of the payment of compulsory health insurance contributions up to €1,500.
No, if the recovery of social security contributions has already been transferred to a bailiff.
Amount of indebtedness, Eur
Deferral period, months
Less than or equal to 600
Up to 4
Greater than 600 but equal to or less than 900
Up to 6
Greater than 900 but equal to or less than 1200
Up to 8
Greater than 1200 but equal to or less than 1500
Up to 12
- The payment of arrears of social security contributions may be deferred once per calendar year.
- If your indebtedness does not exceed €1,500, “Sodra” will make a decision within 10 working days from the date of receipt of the request at the “Sodra” branch.
- The “Sodra” branch shall inform the policyholder in writing of the decision within 5 working days from the date of making the decision.
- The debt of social security contributions shall begin to be repaid from the date of the decision to defer payment of the arrears of social security contributions in accordance with the terms and conditions laid down therein.
A request regarding the deferral of the payment of compulsory health insurance contributions up to €1,500 may be made:
- Online, by logging into your personal “Sodra” account for resident and filling out the request regarding the deferral of the payment of compulsory health insurance contributions up to €1,500 (in Lithuanian);
- By e-mail [email protected] (the completed and signed request (in Lithuanian) regarding the deferral of the payment of compulsory health insurance contributions up to €1,500 must be attached);
- By mail. The completed original application is sent to Vasario 16-osios str. 60, LT-35167 Panevėžys;
- Upon arrival at „Sodra“ branch. You need to have an identity document with you, e.g. passport, identity card.
Important! If the payment of the contribution debt is deferred, but you do not fulfil the terms of the contract or do not pay the current payments, the contract is terminated and the remaining debt and interest accrued are recovered.
No, according to the order currently in effect, a person can be insured by health insurance in only one of the European Union (EU) countries at a time, i.e. in the one where he resides, works and pays taxes. Therefore, if the person has declared his departure from Lithuania and started working in another EU country, he has to pay the taxes, specified in that country, and thus, would not need to pay PSD contributions in Lithuania.
In case a Lithuanian citizen works according to an employment contract in a EU member state, Norway, Switzerland, Iceland, Lichtenstein or United Kingdom and executes individual activity in Lithuania, the social insurance and compulsory health insurance contributions should be paid only in one state, however, they will be calculated from the income, received by executing activities in both countries.
In most cases, this person will not have to pay PSD contributions in Lithuania, without any regard if he has declared his departure or not, since he will be subject to the social insurance law of the country where he works according to an employment contract. However, to prove that he pays the social insurance contributions in another state, the person is obliged to provide “Sodra” with the employment contract (according to which he is working abroad) and an issued A1 form certificate, which he should address the social insurance administrating institution of the country he is working at.
After coming to Lithuania from abroad, you should declare your place of residency and renew your health insurance as fast as possible.
You can do that by:
- Online by logging to the E-Government gateway.
- Coming to an eldership closest to you.
After you have declared your residential place, you are obliged to pay PSD contributions.
PSD contributions can be:
- paid together with salary if you work under an employment contract or on a service basis;
- paid independently;
- paid together with other contributions if you are self-employed;
- paid for you if you are insured by state insurance.
For example, you are a pensioner, a full-time student, a pupil, you are registered with the Employment Service and so on.