im2.png

I am a member of a family-type child care organisation

  • Members of a family-type child care organisation, as defined by the Law on the family type child care institutions, are considered as self-employed persons and they are compulsorily insured with the pension, sickness and maternity social insurance.
  • Members of a family-type child care organisation are also compulsorily insured under the compulsory health insurance, and payment of these contributions is governed by the Law on Health Insurance.

 

  Compulsory health insurance contributions are paid to the "Sodra" only when the member of a family-type child care organization is registered as a person performing individual activities under a certificate.

  When members of the family-type child care organisation pay state social insurance contributions, they become entitled to a retirement or disability pension, sickness, maternity, paternity and child care benefits. In the event of death, a spouse and children of the insured become entitled to widow's and orphan's pensions.

Close

 

SAV notification on a self-employed person

Information to “Sodra” on a self-employed person (SAV notifications) are submitted in the personal “Sodra” account for the insurant. The path:

www.sodra.lt – Log in – For the insurant / employer – Forms and Templates (Blanks) – Create new – SAV, notification on income from self-employment

The notifications can be submitted in 2 ways, depending on the payment of contributions of the person pursuing the activities:

1st way:

  • If you pay the contributions for the current year (in advance) for at least one month. SAV notification shall be submitted by the 15th day of the next month.

For example, if you pay the contributions for January 2022, SAV notification must be submitted by 15 February 2022.

It’s important! It is not required to submit a SAV notification if contributions for the current month are calculated and paid from the minimum monthly salary.

If you decide to pay contributions on a monthly basis and submit a SAV notification by the 15th of the following month (without waiting for the income tax return deadline, i.e. 1 May of the following year), you will be able to receive benefits immediately after the end of your incapacity for work. Also, in this case, it would be assessed whether you have paid state social insurance contributions for the previous month and whether you have the required length of sickness insurance.

 

 

2nd way:

  • If you pay contributions once a year, for the previous year, the data on the annual amounts of income declared by the self-employed person and the breakdown of these amounts by calendar month shall be provided to the STI, in the annual income declaration GPM311, by choosing the contribution type “SoDros mėnesinis”.

It’s important! If you choose to pay your contributions to “Sodra” only once a year, “Sodra” may only pay your benefits after you have declared your income to the STI and paid your due contributions.

Once the total annual amount of revenue has been declared, but if you do not declare the amounts of revenue received during the calendar months, your annual amount of revenue from which contributions are calculated will be set out in equal instalments, depending on the number of calendar days of each month of the activity and the contributions paid.

If you want to distribute your income differently, in this case, please submit an annual income declaration to the STI GPM311 and choose the type of contributions “SoDros mėnesinis”.

Pay attention! When contributions have been paid during the current calendar year by the deadlines set in the Law on the VSD, but no SAV notifications have been submitted, the annual SAV notification may be submitted regardless of the amount of income declared or withdrawn for personal needs would have to pay fewer contributions and the person would not apply for a refund or set-off of social security contributions. If you were entitled not to pay contributions but you have paid contributions, you can also submit a SAV report.

Close

  SSI contributions of a farm member are deduced from the income for the farm member's alimony, which cannot be less than 1,1637 VSD per month.

State social insurance contribution rates:

  • 12,52 percent - 88,38 Eur (705,94 x 12,52 percent);
  • 14,62 percent, if person saves for pension 2,1 percent - 103,21 Eur (705,94 x 14,62 percent);
  • 15,52 percent, if person saves for pension 3 percent - 109,56 Eur (706,94 x 15,52 percent).

 

Compulsory health insurance contribution rates:

  • 6,98 percent. from the MMA.

 

PSD contribution base

  • Minimum monthly salary

 Important! This amount of health insurance contributions is paid irrespective of the income received during that month. It is a standard and unchanged tax base.

Close

  SSI contributions of a farm member are deduced from the income for the farm member's alimony, which cannot be less than 1,1637 VSD per month. The annual contribution base is not less than 8,965.14 Eur.

State social insurance contribution rates:

  • 12,52 percent - 93,54 Eur (747,10 x 12,52 percent);
  • 14,92 percent, if person saves for pension 2,4 percent - 111,47 Eur (747,10 x 14,92 percent);
  • 15,52 percent, if person saves for pension 3 percent - 115,95 Eur (747,10 x 15,52 percent).

 

Compulsory health insurance contribution rates:

  • 6,98 percent from the MMA.

 

PSD contribution base

  • Minimum monthly salary, 642 Eur.

 Important! This amount of health insurance contributions is paid irrespective of the income received during that month. It is a standard and unchanged tax base.

Close

  SSI contributions of a farm member are deduced from the income for the farm member's alimony, which cannot be less than 1,1637 VSD per month. The annual contribution base is not less than 10 194,01 Eur.

State social insurance contribution rates:

  • 12,52 percent - 106,36 Eur (849,50 x 12,52 percent);
  • 15,22 percent, if person saves for pension 2,7 percent - 129,29 Eur (849,50 x 15,22 percent);
  • 15,52 percent, if person saves for pension 3 percent - 131,84 Eur (849,50 x 15,52 percent).

 

Compulsory health insurance contribution rates:

  • 6,98 percent from the MMA.

 

PSD contribution base

  • Minimum monthly salary, 730 Eur.

 Important! This amount of health insurance contributions is paid irrespective of the income received during that month. It is a standard and unchanged tax base.

Close

  You must pay the state social insurance and compulsory health insurance contributions for the current month by the end of the current month.

For example, a contribution for January 2022 has to be paid by 31 January 2022.

Close

Estimated contributions are paid into the "Sodra" bank accounts.

  When paying contributions, it is mandatory to specify the contribution code. Without specifying the code, the contribution may "get lost" and will not be charged, and the payer will be charged with a debt and late fees will be calculated.

  Important! Late fee and fine codes of state social insurance and compulsory health insurance differ! 

  • State social insurance contribution code is 325. 
  • Late fee code for state social insurance contributions not paid in time is 326.
  • Fine code for unlawfully reduced state social insurance contributions is 327.

 

If the member of the family-type child care organisation has registered an individual activity, the compulsory health insurance contribution code is 313. 

If the member of the family-type child care organisation has not registered an individual activity, the compulsory health insurance contribution code is 364. 

Close
  • A social insurance contribution base for members of the family-type child care organisation is composed of the maintenance income for the member of the family-type child care organisation provided in the Law on Family-type Child Care Organisations, but it cannot be less than a sum of 1,1637 minimum monthly salary (in 2020 – 705,94 Eur, in 2021 – 747,10 Eur, in 2022 – 849,50 Eur). 
  • Members of the family-type child care organisation, as self-employed persons, can not pay compulsory health insurance contributions on a monthly basis if they paid and / or are paid for compulsory health insurance contributions, for example, employed under employment contracts, civil servants, officials, pensioners, persons with disabilities and other persons listed in the Article 17(1, 2, 3, 5, 6, 7, 9, 10) and in the Article 6(4) of the Law on Health Insurance.

 

  If your arrears do not exceed 1500 Euro, the decision will be adopted within 3 working days from the submission of the application. The notice of the decision will be sent to you within 5 working days from the adoption of the decision.

  If you have a deferred payment of contributions, but you do not fulfil the terms of the agreement or do not pay your current contributions, the contract is terminated and the remaining debt is recovered and interest is charged.

 

If you cannot pay contributions in time, you can defer them. For this, you need:

To submit an application to the territorial the "Sodra" department (from the date of submission of the application with all the necessary documents, the recovery of the insurance contributions is suspended). The "Sodra" department will examine the application within 20 working days and send you a notification about the decision. If the deferment is approved, you should arrive to the "Sodra" department to conclude an agreement on the deferment of payment of contribution arrears within 10 working days.

Close

Yesif:

  • Your arrears of the social insurance contributions are not less than EUR 125 and do not exceed EUR 1,500;
  • You submit an Application for the deferral of contributions (contributions, interest, fines) (in Lithuanian) to “Sodra”.

No, if recovery of arrears of the social insurance contributions has already been delegated to the bailiff.

 

CONDITIONS OF DEFERRAL

Amount of arrears, EUR

Term of deferral, months

Less 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 1,200

Up to 8

Greater than 1,200 but equal to or less than 1,500

Up to 12

 

TERMS:

  • Individuals may apply to “Sodra” division for the deferral of the contributions immediately after the date by which the annual income tax return must be submitted to the STI, i.e. after May 1.
  • Payment of arrears of the social insurance contributions can be deferred once per calendar year.
  • If your arears do not exceed EUR 1,500, “Sodra“ shall adopt the decision within 10 working days from the date of receipt of the application at “Sodra“ division.
  •  “Sodra“ division shall notify the insurant on the decision adopted within 5 working days from the date of the decision, submitting the decision to the personal "Sodra" account for the resident and policyholder.
  • The repayment of arrears of the social insurance contributions begins from the date of the decision to defer the payment of arrears of the social insurance contributions subject to the terms and conditions set out therein.

An Application for the deferral of contributions (contributions, interest, fines) may be submitted:

  • Online after logging to the "Sodra" personal account for the resident and selecting a free-form application and attaching a completed Application for the deferral of contributions (contributions, interest, fines) (in Lithuanian). The addressee must be chosen the branch of "Sodra" where you are registered as a policyholder;
  • By e-mail [email protected] (it is necessary to attach a completed and signed Application for the deferral of contributions (contributions, interest, fines) (in Lithuanian));
  • By mail. The completed and signed original application is sent to the branch of "Sodra" where you are a registered as a policyholder;
  • Upon arrival at the "Sodra" branch. You need to have an identity document with you, e.g. passport, identity card.

Important! If payment of the contributions debt has been deferred for you, but you fail to fulfil the terms of the agreement or fail to pay the current contributions, the agreement shall be terminated and the remaining debt and accrued interest on late payment are recovered. 

 

 Important due to extreme situation and quarantine period!

  • Self-employed persons may not pay compulsory health insurance (CHI) contributions during an emergency and quarantine period and defer their payment for 2 years.
  • These persons who have not paid CHI contributions during an emergency declared by the Government and during quarantine will be required to pay these contributions for the said period within 2 years from the day of the emergency and quarantine cancellation.
  • If self-employed persons fail to pay CHI contributions within the set time limit when they have been provided with personal health care services within the set time limit, they will be required to compensate for the damage caused to the budget of the CHI Fund.
Close
  • If the VSD contributions are calculated and paid from the MMA (730€), the period of one month shall be included in that case.
  • If the VSD contributions are calculated and paid from an amount smaller than the MMA (730€), in which case a proportionally smaller part of the length of service shall be included.
Close
Update date: 2022-02-23
Is the information useful?

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