
Contribution codes for employees
Links:
Group of persons |
Contribution name |
Contrubutions |
Late |
Baudos |
Persons working under an employment contract Persons working under an employment contract with the Bank of Lithuania, budgetary institutions |
|
252 |
253 |
254 |
Foreigners working under an employment contract and holding a work visa |
|
349 | 350 | 351 |
From 01-08-2010 to 31-07-2012 first-time employed persons whose remuneration does not exceed three MMW for more than one year |
|
331 | 332 | 333 |
Authors, performers, athletes related to an insurer in an employment relationship |
|
301 | 302 | 303 |
Secret participants of the criminal intelligence |
|
334 | 335 | 336 |
Spouses of civil servants and professional military service soldiers and delegates, who have not reached the pension age and who do not have insured income |
|
255 | 256 | 257 |
Persons in social and psychological rehabilitation institutions, who receive employment salaries during their work time. Persons sentenced to imprisonment, who receive employment salaries during their work time |
|
258 | 259 | 260 |
Soldiers of the initial compulsory military service of the Armed Forces of the Republic of Lithuania and persons in an alternative service of national defence |
|
283 | 284 | 285 |
Permanent residents of the Republic of Lithuania who receive income from an insurer with whom they are not related to employment relations under copyright agreements |
|
289 | 290 | 291 |
Permanent residents of the Republic of Lithuania who receive income from an insurer with whom they are not related to employment relations from sports or performing activities |
|
304 | 305 | 306 |
Natural persons who as of 01-04-2013 provide agricultural and forestry services, issuing a service receipt |
|
352 | 353 | 354 |
Persons to whom a part of unpaid remuneration is repaid as a result of the economic crisis to persons who are paid for their work from the State or Municipal budget of the Republic of Lithuania |
|
373 | – | – |
Residents of the Republic of Lithuania who receive benefits from which personal income tax is deducted. Also intelligence officers receiving benefits or part of compensatory earnings equivalent to social benefits from which personal income tax is deducted |
|
315 | 320 | 321 |
Insurers who pay contributons according to late payment postponement agreements or according to a restructuring plan approved by a court order |
|
273 | 274 | 275 |
General group of persons |
|
Other revenue - 276 | – | – |
General group of persons |
|
Other revenue - 277 | – | – |
General group of persons |
|
270 | 271 | – |
General group of persons |
|
346 |
– | – |