dff.png

Contribution rates for employees

Links:

 

Persons working under an employment contract

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,77

  • Unemployment- 1,31
  • Accidents at work - 0,14
  • Guarantee fund- 0,16
  • Long-term employment benefit fund - 0,16

19,5

21,9

22,5

  • Pension- 8,72
  • Sickness- 2,09
  • Maternity- 1,71
  • Health- 6,98

21,27

23,67

24,27

Fixed-term employment contract

2,49

  • Unemployment - 2,03
  • Accidents at work - 0,14
  • Guarantee fund - 0,16
  • Long-term employment benefit fund - 0,16

19,5

21,9

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

21,99

24,39

24,99

 

Persons working under an employment contract with the Bank of Lithuania, budgetary institutions

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,45

  • Unemployment - 1,31
  • Accidents at work - 0,14

19,5

21,9

22,5

  • Pension - 8,72
  •  Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

20,95

23,35

23,95

Fixed-term employment contract

2,17

  • Unemployment - 2,03
  • Accidents at work - 0,14

19,5

21,9

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

21,67

24,07

24,67

 

Persons working under an employment contract in political parties, trade unions, religious communities, foreign enterprises

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,61

  • Unemployment - 1,31
  • Accidents at work - 0,14
  • Long-term employment benefit fund - 0,16

19,5

21,9

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

21,11

23,51

24,11

Fixed-term employment contract

2,33

  • Unemployment - 2,03
  • Accidents at work - 0,14
  • Long-term employment benefit fund - 0,16

19,5

21,9

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

21,83

24,23

24,83

 

Foreigners working under an employment contract and holding a work visa

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,77

  • Unemployment - 1,31
  • Accidents at work - 0,14
  • Guarantee fund - 0,16
  • Long-term employment benefit fund - 0,16

12,52

14,92

15,52

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71

14,29

16,69

17,29

Fixed-term employment contract

2,49

  • Unemployment - 2,03
  • Accidents at work - 0,14
  • Guarantee fund - 0,16
  • Long-term employment benefit fund - 0,16

12,52

14,92

15,52

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71

15,01

17,41

18,01

 

Authors, performers, athletes related to an insurer in an employment relationship

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,45

  • Unemployment - 1,31
  • Accidents at work - 0,14

19,5

21,9

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

20,95

23,35

23,95

 

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 or income from sports or performing activities

 

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

-

-

-

19,5

21,9

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

19,5

21,9

22,5

 

Persons receiving bonuses or remuneration for their activities on the supervisory board or board, loan committee. Also managers of small partnerships who are not members of these small partnerships, secret participants of the criminal intelligence

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

-

-

-

15,7

18,1

18,7

  • Pension - 8,72
  • Health - 6,98

15,7

18,1

18,7

 

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

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,31

  • Unemployment - 1,31

10,43

12,83

13,43

  • Pension - 8,72
  • Maternity - 1,71

11,74

14,14

14,74

 

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

 

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

With guarantee fund

0,46

  • Accidents at work - 0,14
  • Guarantee fund - 0,16
  • Long-term employment benefit fund - 0,16

-

-

-

-

0,46

-

-

Without guarantee fund

0,14

  • Accidents at work - 0,14 

-

-

-

-

0,14

-

-

 

 

Soldiers of the initial compulsory military service of the Armed Forces of the Republic of Lithuania and persons in an alternative service of national defense

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,4% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,4%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,45

  • Unemployment - 1,31
  • Accidents at work - 0,14

10,43

12,83

13,43

  • Pension - 8,72
  • Maternity - 1,71

11,88

14,28

14,88

Close

Links:

 

Persons working under an employment contract

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,77

  • Unemployment- 1,31
  • Accidents at work - 0,14
  • Guarantee fund- 0,16
  • Long-term employment benefit fund - 0,16

19,5

21,6

22,5

  • Pension- 8,72
  • Sickness- 2,09
  • Maternity- 1,71
  • Health- 6,98

21,27

23,37

24,27

Fixed-term employment contract

2,49

  • Unemployment - 2,03
  • Accidents at work - 0,14
  • Guarantee fund - 0,16
  • Long-term employment benefit fund - 0,16

19,5

21,6

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

21,99

24,09

24,99

 

Persons working under an employment contract with the Bank of Lithuania, budgetary institutions

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,45

  • Unemployment - 1,31
  • Accidents at work - 0,14

19,5

21,6

22,5

  • Pension - 8,72
  •  Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

20,95

23,05

23,95

Fixed-term employment contract

2,17

  • Unemployment - 2,03
  • Accidents at work - 0,14

19,5

21,6

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

21,67

23,77

24,67

 

Persons working under an employment contract in political parties, trade unions, religious communities, foreign enterprises

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,61

  • Unemployment - 1,31
  • Accidents at work - 0,14
  • Long-term employment benefit fund - 0,16

19,5

21,6

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

21,11

23,21

24,11

Fixed-term employment contract

2,33

  • Unemployment - 2,03
  • Accidents at work - 0,14
  • Long-term employment benefit fund - 0,16

19,5

21,6

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

21,83

23,93

24,83

 

Foreigners working under an employment contract and holding a work visa

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,77

  • Unemployment - 1,31
  • Accidents at work - 0,14
  • Guarantee fund - 0,16
  • Long-term employment benefit fund - 0,16

12,52

14,62

15,52

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71

14,29

16,39

17,29

Fixed-term employment contract

2,49

  • Unemployment - 2,03
  • Accidents at work - 0,14
  • Guarantee fund - 0,16
  • Long-term employment benefit fund - 0,16

12,52

14,62

15,52

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71

15,01

17,11

18,01

 

Authors, performers, athletes related to an insurer in an employment relationship

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,45

  • Unemployment - 1,31
  • Accidents at work - 0,14

19,5

21,6

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

20,95

23,05

23,95

 

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 or income from sports or performing activities

 

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

-

-

-

19,5

21,6

22,5

  • Pension - 8,72
  • Sickness - 2,09
  • Maternity - 1,71
  • Health - 6,98

19,5

21,6

22,5

 

Persons receiving bonuses or remuneration for their activities on the supervisory board or board, loan committee. Also managers of small partnerships who are not members of these small partnerships, secret participants of the criminal intelligence

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

-

-

-

15,7

17,8

18,7

  • Pension - 8,72
  • Health - 6,98

15,7

17,8

18,7

 

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

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,31

  • Unemployment - 1,31

10,43

12,53

13,43

  • Pension - 8,72
  • Maternity - 1,71

11,74

13,84

14,74

 

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

 

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

With guarantee fund

0,46

  • Accidents at work - 0,14
  • Guarantee fund - 0,16
  • Long-term employment benefit fund - 0,16

-

-

-

-

0,46

-

-

Without guarantee fund

0,14

  • Accidents at work - 0,14 

-

-

-

-

0,14

-

-

 

 

Soldiers of the initial compulsory military service of the Armed Forces of the Republic of Lithuania and persons in an alternative service of national defense

Type of employment contract

Insurer

Insured person

Total, %

Total with 2,1% accumulation, %

Total with 3% accumulation, %

 

Types of social security, %

Without pension accumulation​ , %

With pension accumulation​  2,1%, %

With pension accumulation​ 3%, %

Types of social security, %

Employment contract of indefinite duration

1,45

  • Unemployment - 1,31
  • Accidents at work - 0,14

10,43

12,53

13,43

  • Pension - 8,72
  • Maternity - 1,71

11,88

13,98

14,88

Close
  • Working under an employment contract.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

 

8,72 (if person does not participate in pension accumulation)

10,52 (if person participates in pension accumulation 1,8 percent)

11,72 (if person participates in pension accumulation 3 percent)

252

253

254

For sickness social insurance

 

2,09

 

 

 

For maternity social insurance

 

1,71

For unemployment social insurance

1,31 (2,03 – fixed-term employment contract)

 

For compulsory health insurance

 

6,98

For the guarantee fund

0,16 *

 

For the long-term employment benefit fund

0,16 **

 

For the social insurance against accidents at work and occupational diseases

Group I – 0,14 

Group II – 0,36 

Group III – 0,7 

Group IV – 1,4 

 

* The contributions shall not apply to budgetary institutions, the Bank of Lithuania, political parties, professional unions, religious communities and associations.

** The contributions shall not apply to budgetary institutions and the Bank of Lithuania.

 


 

  • Persons employed by an (insurer) employer under an employment contract and at the same time receiving remuneration from the employer under copyright agreements, from sports activities or performer activities.

 

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

 

8,72 (if person does not participate in pension accumulation)

10,52 (if person participates in pension accumulation 1,8 percent)

11,72 (if person participates in pension accumulation 3 percent)

301

302

303

For sickness social insurance

 

2,09

 

 

 

For maternity social insurance

 

1,71

For unemployment social insurance

1,31

 

For compulsory health insurance

 

6,98

For the social insurance against accidents at work and occupational diseases

Group I – 0,14 

Group II – 0,36 

Group III – 0,7 

Group IV – 1,4 

 

 

 


 

  • Persons receiving bonuses or remuneration instead of or in addition to bonuses for activities in the supervisory board, board of directors or loan committee.
  • Managers of small partnerships who, according to the Law on Small Partnerships of the Republic of Lithuania, are not members of these small partnerships.
  • Secret participants of the criminal intelligence.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

 

8,72 (if person does not participate in pension accumulation)

10,52 (if person participates in pension accumulation 1,8 percent)

11,72 (if person participates in pension accumulation 3 percent)

252

253

254

For compulsory health insurance

 

6,98

 

 

 

 

 


 

  • Foreign citizens who have a visa and work in Lithuania under employment contracts (including those sent on a business trip to Lithuania for a longer period than one year).
  • Other persons working in or outside Lithuania under the employment contracts made with employers (insurers) registered in Lithuania (including those sent on a business trip to the Republic of Lithuania for a longer period than one year), who do not live permanently in Lithuania (unless established otherwise as per the international agreements of the Republic of Lithuania or European Union regulations on the coordination of social security systems).

 

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

 

8,72 (if person does not participate in pension accumulation)

10,52 (if person participates in pension accumulation 1,8 percent)

11,72 (if person participates in pension accumulation 3 percent)

349

350

351

For sickness social insurance

 

2,09

 

 

 

For maternity social insurance

 

1,71

For unemployment social insurance

1,31 (2,03 – fixed-term employment contract)

 

For the guarantee fund

0,16 *

 

For the long-term employment benefit fund

0,16 **

 

Nelaimingų atsitikimų darbe ir profesinių ligų socialiniam draudimui

Group I – 0,14 

Group II – 0,36 

Group III – 0,7 

Group IV – 1,4 

 

* The contributions shall not apply to budgetary institutions, the Bank of Lithuania, political parties, professional unions, religious communities and associations.

** The contributions shall not apply to budgetary institutions and the Bank of Lithuania.


 

  • 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.

Purpose of the fee

Contributions from the State budget of the Republic of Lithuania

Contribution codes

contributions

late fees

fines

For pension social insurance

8,72 

255

256

257

For unemployment social insurance

1,31

 

 

 

For maternity social insurance

1,71

Contributions are paid by the institution that has transposed or has sent a civil servant and has been seconded by the professional military service to the delegating authority or seconded by the delegating authority.


 

  • 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.

Purpose of the fee

% of insurer’s contribution

Contribution codes

contributions

late fees

fines

For the social insurance against accidents at work and occupational diseases

Group I – 0,14 

Group II – 0,36 

Group III – 0,7 

Group IV – 1,4 

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.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

 

8,72 (if person does not participate in pension accumulation)

10,52 (if person participates in pension accumulation 1,8 percent)

11,72 (if person participates in pension accumulation 3 percent)

283

284

285

For maternity social insurance

 

1,71

 

 

 

For unemployment social insurance

 

1,31

For the social insurance against accidents at work and occupational diseases

Group I – 0,14 

Group II – 0,36 

Group III – 0,7 

Group IV – 1,4 

 

 

 


 

  • Permanent residents of the Republic of Lithuania who receive income under copyright agreements from an insurer – an entity of Lithuania with which they do not have an employment relationship, except when such income is received as a result of individual activities.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

 

8,72 (if person does not participate in pension accumulation)

10,52 (if person participates in pension accumulation 1,8 percent)

11,72 (if person participates in pension accumulation 3 percent)

289

290

291

For maternity social insurance

 

1,71

 

 

 

For sickness social insurance

 

2,09

For compulsory health insurance

 

6,98

 

 


 

  • Permanent residents of the Republic of Lithuania who receive income from sports activities or performer activities from an insurer – an entity of Lithuania with which they do not have an employment relationship, except when such income is received as a result of individual activities.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

 

8,72 (if person does not participate in pension accumulation)

10,52 (if person participates in pension accumulation 1,8 percent)

11,72 (if person participates in pension accumulation 3 percent)

304

305

306

For maternity social insurance

 

1,71

 

 

 

For sickness social insurance

 

2,09

For compulsory health insurance

 

6,98

Close
  • Working under an employment contract.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

22,3

3 (in case of voluntary saving in the 2nd-stage pension fund – 5)

252

253

254

For sickness social insurance

1,4

 

 

 

 

For maternity social insurance

2,2

 

For unemployment social insurance

1,4 (2,8 – fixed-term employment contract)

 

For compulsory health insurance

3

6

For the guarantee fund

0,2 *

 

For the long-term employment benefit fund

0,5 **

 

For the social insurance against accidents at work and occupational diseases

Group I – 0,18 

Group II – 0,43 

Group III – 0,9 

Group IV – 1,8 

 

* The contributions shall not apply to budgetary institutions, the Bank of Lithuania, political parties, professional unions, religious communities and associations.

** The contributions shall not apply to budgetary institutions and the Bank of Lithuania.

 


 

  • Persons employed by an (insurer) employer under an employment contract and at the same time receiving remuneration from the employer under copyright agreements, from sports activities or performer activities.
  • Persons listed in the Law on State Social Insurance, Article 4, Paragraphs 1, 2, 3, 4.

 

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

22,3

3 (in case of voluntary saving in the 2nd-stage pension fund – 5)

301

302

303

For sickness social insurance

1,4

 

 

 

 

For maternity social insurance

2,2

 

For unemployment social insurance

1,4

 

For compulsory health insurance

3

6

For the social insurance against accidents at work and occupational diseases

Group I – 0,18 

Group II – 0,43 

Group III – 0,9 

Group IV – 1,8 

 

 

 


 

  • Persons receiving bonuses or remuneration instead of or in addition to bonuses for activities in the supervisory board, board of directors or loan committee.
  • Managers of small partnerships who, according to the Law on Small Partnerships of the Republic of Lithuania, are not members of these small partnerships.
  • Secret participants of the criminal intelligence.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

22,3

3 (in case of voluntary saving in the 2nd-stage pension fund – 5)

252

253

254

For compulsory health insurance

3

6

 

 

 

 

 


 

  • Foreign citizens who have a visa and work in Lithuania under employment contracts (including those sent on a business trip to Lithuania for a longer period than one year).
  • Other persons working in or outside Lithuania under the employment contracts made with employers (insurers) registered in Lithuania (including those sent on a business trip to the Republic of Lithuania for a longer period than one year), who do not live permanently in Lithuania (unless established otherwise as per the international agreements of the Republic of Lithuania or European Union regulations on the coordination of social security systems).

 

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

22,3

3 (in case of voluntary saving in the 2nd-stage pension fund – 5)

349

350

351

For sickness social insurance

1,4

 

 

 

 

For maternity social insurance

2,2

 

For unemployment social insurance

1,4 (2,8 – fixed-term employment contract)

 

For the guarantee fund

0,2 *

 

For the long-term employment benefit fund

0,5 **

 

Nelaimingų atsitikimų darbe ir profesinių ligų socialiniam draudimui

Group I – 0,18 

Group II – 0,43 

Group III – 0,9 

Group IV – 1,8 

 

* The contributions shall not apply to budgetary institutions, the Bank of Lithuania, political parties, professional unions, religious communities and associations.

** The contributions shall not apply to budgetary institutions and the Bank of Lithuania.


 

  • 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.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

22,3

3

255

256

257

For unemployment social insurance

1,4

 

 

 

 

For maternity social insurance

2,2

 

 

 


 

  • 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.

Purpose of the fee

% of insurer’s contribution

Contribution codes

contributions

late fees

fines

For the social insurance against accidents at work and occupational diseases

Group I – 0,18 

Group II – 0,43 

Group III – 0,9 

Group IV – 1,8 

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.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

22,3

3 (in case of voluntary saving in the 2nd-stage pension fund – 5)

283

284

285

For maternity social insurance

2,2

 

 

 

 

For unemployment social insurance

1,4

 

For the social insurance against accidents at work and occupational diseases

Group I – 0,18 

Group II – 0,43 

Group III – 0,9 

Group IV – 1,8 

 

 

 


 

  • Permanent residents of the Republic of Lithuania who receive income under copyright agreements from an insurer – an entity of Lithuania with which they do not have an employment relationship, except when such income is received as a result of individual activities.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

22,3

3 (in case of voluntary saving in the 2nd-stage pension fund – 5)

289

290

291

For maternity social insurance

2,2

 

 

 

 

For sickness social insurance

1,4

 

For compulsory health insurance

3

6

 

 


 

  • Permanent residents of the Republic of Lithuania who receive income from sports activities or performer activities from an insurer – an entity of Lithuania with which they do not have an employment relationship, except when such income is received as a result of individual activities.

Purpose of the fee

% of insurer’s contribution

% of the insured person’s contribution

Contribution codes

contributions

late fees

fines

For pension social insurance

22,3

3 (in case of voluntary saving in the 2nd-stage pension fund – 5)

304

305

306

For maternity social insurance

2,2

 

 

 

 

For sickness social insurance

1,4

 

For compulsory health insurance

3

6

Close
Update date: 2020-12-30
Is the information useful?

Can not find what you are looking for? Choose the most suitable option for getting information.