Contribution rates for the self-employed

Print

Rates in 2023

Links:

Bank accounts for payments
Contribution codes for self-employed

Group of self-employed	Contribution base	Types of social security, %	Total, %	Total with 3% accumulation, %
Persons engaged in individual activities	SSI - 90% of the revenue received CHI - every month from the minimum monthly wage, MMW (840€) / once a year - 90% of the revenue received	SSI: Pension - 8,72 Sickness - 1,99 Maternity - 1,81 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 15,52 CHI - 6,98
Persons working under a business certificate	SSI, CHI - from the MMW (840€)	SSI: Pension - 8,72 CHI: 6,98	SSI - 8,72 CHI - 6,98	SSI - 11,72 CHI - 6,98
Household members	SSI - from the household number of members CHI - from the MMW (840€)	SSI: Pension - 8,72 Sickness - 1,99 Maternity - 1,81 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 15,52 CHI - 6,98
Owners of individual companies / Real members of the general partnerships / Members of small partnerships	SSI, CHI - 50% of the amount withdrawn for personal needs	SSI: Pension - 8,72 Sickness - 1,99 Maternity - 1,81 Unemployment - 1,31 CHI: 6,98	SSI - 13,83 CHI - 6,98	SSI - 16,83 CHI - 6,98
Persons engaged in individual agricultural activities with an ESU lower than or equal to 2	SSI - you do not need to pay CHI - from the MMW (840€)	CHI: 2,33	CHI - 2,33	CHI - 2,33
Persons engaged in individual agricultural activities with an ESU bigger than 2 but lower than 4 + VAT payer	SSI - you do not need to pay CHI - from the MMW (730€)	CHI: 6,98	CHI - 6,98	CHI - 6,98
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4	SSI - 90% of the revenue received CHI - from the MMW (840€)	SSI: Pension - 8,72 Sickness- 1,99 Maternity - 1,81 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 15,52 CHI - 6,98

Rates in 2022

inks:

Bank accounts for payments
Contribution codes for self-employed

Group of self-employed	Contribution base	Types of social security, %	Total, %	Total with 2,7% accumulation, %	Total with 3% accumulation, %
Persons engaged in individual activities	SSI - 90% of the revenue received CHI - every month from the minimum monthly wage, MMW (730€) / once a year - 90% of the revenue received	SSI: Pension - 8,72 Sickness - 1,99 Maternity - 1,81 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 15,22 CHI - 6,98	SSI - 15,52 CHI - 6,98
Persons working under a business certificate	SSI, CHI - from the MMW (730€)	SSI: Pension - 8,72 CHI: 6,98	SSI - 8,72 CHI - 6,98	SSI - 11,42 CHI - 6,98	SSI - 11,72 CHI - 6,98
Household members	SSI - from the household members maintenance income of at least 1,1637 MMW (849,50€) CHI - from the MMW (642€)	SSI: Pension - 8,72 Sickness - 1,99 Maternity - 1,81 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 15,22 CHI - 6,98	SSI - 15,52 CHI - 6,98
Owners of individual companies / Real members of the general partnerships / Members of small partnerships	SSI, CHI - 50% of the amount withdrawn for personal needs	SSI: Pension - 8,72 Sickness - 1,99 Maternity - 1,81 Unemployment - 1,31 CHI: 6,98	SSI - 13,83 CHI - 6,98	SSI - 16,53 CHI - 6,98	SSI - 16,83 CHI - 6,98
Persons engaged in individual agricultural activities with an ESU lower than or equal to 2	SSI - you do not need to pay CHI - from the MMW (730€)	CHI: 2,33	CHI - 2,33	CHI - 2,33	CHI - 2,33
Persons engaged in individual agricultural activities with an ESU bigger than 2 but lower than 4 + VAT payer	SSI - you do not need to pay CHI - from the MMW (730€)	CHI: 6,98	CHI - 6,98	CHI - 6,98	CHI - 6,98
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4	SSI - 90% of the revenue received CHI - from the MMW (730€)	SSI: Pension - 8,72 Sickness- 1,99 Maternity - 1,81 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 15,22 CHI - 6,98	SSI - 15,52 CHI - 6,98

Rates in 2021

Links:

Bank accounts for payments
Contribution codes for self-employed

Group of self-employed	Contribution base	Types of social security, %	Total, %	Total with 2,4% accumulation, %	Total with 3% accumulation, %
Persons engaged in individual activities	SSI - 90% of the revenue received CHI - every month from the minimum monthly wage, MMW (642€) / once a year - 90% of the revenue received	SSI: Pension - 8,72 Sickness - 2,09 Maternity - 1,71 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 14,92 CHI - 6,98	SSI - 15,52 CHI - 6,98
Persons working under a business certificate	SSI, CHI - from the MMW (642€)	SSI: Pension - 8,72 CHI: 6,98	SSI - 8,72 CHI - 6,98	SSI - 11,12 CHI - 6,98	SSI - 11,72 CHI - 6,98
Household members	SSI - from the household members maintenance income of at least 1,1637 MMW (747,10€) CHI - from the MMW (642€)	SSI: Pension - 8,72 Sickness - 2,09 Maternity - 1,71 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 14,92 CHI - 6,98	SSI - 15,52 CHI - 6,98
Owners of individual companies / Real members of the general partnerships / Members of small partnerships	SSI, CHI - 50% of the amount withdrawn for personal needs	SSI: Pension - 8,72 Sickness - 2,09 Maternity - 1,71 Unemployment - 1,31 CHI: 6,98	SSI - 13,83 CHI - 6,98	SSI - 16,23 CHI - 6,98	SSI - 16,83 CHI - 6,98
Persons engaged in individual agricultural activities with an ESU lower than or equal to 2	SSI - you do not need to pay CHI - from the MMW (642€)	CHI: 2,33	CHI - 2,33	CHI - 2,33	CHI - 2,33
Persons engaged in individual agricultural activities with an ESU bigger than 2 but lower than 4 + VAT payer	SSI - you do not need to pay CHI - from the MMW (642€)	CHI: 6,98	CHI - 6,98	CHI - 6,98	CHI - 6,98
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4	SSI - 90% of the revenue received CHI - from the MMW (642€)	SSI: Pension - 8,72 Sickness- 2,09 Maternity - 1,71 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 14,92 CHI - 6,98	SSI - 15,52 CHI - 6,98

Rates in 2020

Links:

Bank accounts for payments
Contribution codes for self-employed

Group of self-employed	Contribution base	Types of social security, %	Total, %	Total with 2,1% accumulation, %	Total with 3% accumulation, %
Persons engaged in individual activities	SSI - 90% of the revenue received CHI - every month from the minimum monthly wage, MMW (607€) / once a year - 90% of the revenue received	SSI: Pension - 8,72 Sickness - 2,09 Maternity - 1,71 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 14,62 CHI - 6,98	SSI - 15,52 CHI - 6,98
Persons working under a business certificate	SSI, CHI - from the MMW (607€)	SSI: Pension - 8,72 CHI: 6,98	SSI - 8,72 CHI - 6,98	SSI - 10,82 CHI - 6,98	SSI - 11,72 CHI - 6,98
Household members	SSI - from the household members maintenance income of at least 1,1637 MMW (706,37€) CHI - from the MMW (607€)	SSI: Pension - 8,72 Sickness - 2,09 Maternity - 1,71 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 14,62 CHI - 6,98	SSI - 15,52 CHI - 6,98
Owners of individual companies / Real members of the general partnerships / Members of small partnerships	SSI, CHI - 50% of the amount withdrawn for personal needs	SSI: Pension - 8,72 Sickness - 2,09 Maternity - 1,71 Unemployment - 1,31 CHI: 6,98	SSI - 13,83 CHI - 6,98	SSI - 15,93 CHI - 6,98	SSI - 16,83 CHI - 6,98
Persons engaged in individual agricultural activities with an ESU lower than or equal to 2	SSI - you do not need to pay CHI - from the MMW (607€)	CHI: 2,33	CHI - 2,33	CHI - 2,33	CHI - 2,33
Persons engaged in individual agricultural activities with an ESU bigger than 2 but lower than 4 + VAT payer	SSI - you do not need to pay CHI - from the MMW (607€)	CHI: 6,98	CHI - 6,98	CHI - 6,98	CHI - 6,98
Persons engaged in individual agricultural activities with an ESU bigger or equal to 4	SSI - 90% of the revenue received CHI - from the MMW (607€)	SSI: Pension - 8,72 Sickness- 2,09 Maternity - 1,71 CHI: 6,98	SSI - 12,52 CHI - 6,98	SSI - 14,62 CHI - 6,98	SSI - 15,52 CHI - 6,98

Rates in 2019

GROUP OF SELF-EMPLOYED	TYPES OF INSURANCE	CONTRIBUTION RATE
1. Owners of individual companies. 2. Real members of the general partnerships and limited partnerships. 3. Members of small partnerships.	Pension maternity sickness unemployment social insurance	13,83 proc.
	Pension maternity sickness unemployment social insurance	15,63 proc. (if person participate in pension accumulation 1,8 percent) 16,83 proc. (if person participate in pension accumulation 3 percent)
	Health insurance	6,98 proc.
4. Persons engaged in individual activities (lawyers, lawyer assistants, notaries, bailiffs and other persons, with the exception of persons working under a business certificate).	Pension sickness maternity social insurance	12,52 proc.
	Pension sickness maternity social insurance	14,32 proc. (if person participate in pension accumulation 1,8 percent) 15,52 proc. (if person participate in pension accumulation 3 percent) .
	Health insurance	6,98 proc.
5. Persons working under a business certificate.	Pension social insurance	8,72 proc.
5. Persons working under a business certificate.	Pension social insurance	10,52 proc. (if person participate in pension accumulation 1,8 percent) 11,72 proc. (if person participate in pension accumulation 3 percent)
	Health insurance	6,98 proc.
6. Natural persons engaged in individual agricultural activities, when the economic size of an agricultural holding or farm is equal to or greater than 4 ESU.	Pension sickness maternity social insurance	12,52 proc.
	Pension sickness maternity social insurance	14,32 proc. (if person participate in pension accumulation 1,8 percent) 15,52 proc. (if person participate in pension accumulation 3 percent)
	Health insurance	6,98 proc.
7. Natural persons engaged in individual agricultural activities who are income tax payers, when the economic size of an agricultural holding or farm exceeds 2 ESU but does not exceed 4 ESU.	Health insurance	6,98 proc.
8. Natural persons engaged in individual agricultural activities who are not income tax payers, when the economic size of an agricultural holding or farm does not exceed 2 ESU.	Health insurance	2,33 proc.
9. Household members as defined by the Law on Households.	Pension sickness maternity social insurance	12,52 proc.
9. Household members as defined by the Law on Households.	Pension sickness maternity social insurance	14,32 proc. (if person participate in pension accumulation 1,8 percent) 15,52 proc. (if person participate in pension accumulation 3 percent)
	Health insurance	6,98 proc.

Rates in 2018

GROUP OF SELF-EMPLOYED	TYPES OF INSURANCE	CONTRIBUTION RATE
1. Owners of individual companies. 2. Real members of the general partnerships and limited partnerships. 3. Members of small partnerships.	Pension maternity sickness unemployment social insurance	30,3 proc.
	Pension maternity sickness unemployment social insurance	32.3 percent, in case of voluntary saving in the 2nd-stage pension fund.
	Health insurance	9 proc.
4. Persons engaged in individual activities (lawyers, lawyer assistants, notaries, bailiffs and other persons, with the exception of persons working under a business certificate).	Pension sickness maternity social insurance	28,9 proc.
	Pension sickness maternity social insurance	30,9 percent, in case of voluntary saving in the 2nd-stage pension fund.
	Health insurance	9 proc.
5. Persons working under a business certificate.	Pension social insurance	25,3 proc.
5. Persons working under a business certificate.	Pension social insurance	27,3 percent, in case of voluntary saving in the 2nd-stage pension fund.
	Health insurance	9 proc.
6. Natural persons engaged in individual agricultural activities, when the economic size of an agricultural holding or farm is equal to or greater than 4 ESU.	Pension sickness maternity social insurance	28,9 proc.
	Pension sickness maternity social insurance	30,9 percent, in case of voluntary saving in the 2nd-stage pension fund.
	Health insurance	9 proc.
7. Natural persons engaged in individual agricultural activities who are income tax payers, when the economic size of an agricultural holding or farm exceeds 2 ESU but does not exceed 4 ESU.	Health insurance	9 proc.
8. Natural persons engaged in individual agricultural activities who are not income tax payers, when the economic size of an agricultural holding or farm does not exceed 2 ESU.	Health insurance	3 proc.
9. Household members as defined by the Law on Households.	Pension sickness maternity social insurance	28,9 proc.
9. Household members as defined by the Law on Households.	Pension sickness maternity social insurance	30,9 percent, in case of voluntary saving in the 2nd-stage pension fund.
	Health insurance	9 proc.

Update date: 2023-01-17

Is the information useful?

Yes No

Similar situations

Contribution rates for employees

Contribution rates for the self-insured

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

Get advice by phone

Write us an email

Customer Pre-registration

For any Sodra-related information, please call 1883 or (+370 5) 250 0883
E-mail: [email protected]
Address: Konstitucijos av. 12-101, 09308 Vilnius
Details (bank accounts for payments)

The State Social Insurance Fund Board under the Ministry of Social Security and Labour. State budgetary institution. Data on the institution is collected and stored in the Register of Legal Entities. Code 191630223. VAT code LT916302219.