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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.

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  • Family-type child care organizations must submit the SAV notification to the "Sodra" by the 15th day of the next month, in the case if they calculate and pay social insurance contributions on the monthly amount higher than that provided by the Republic of Lithuania Law on Family-type Child Care Organisations.

  The notification for the last month is submitted until the 15th of next month, for example: the notification for contributions paid in January 2020 is submitted until 15 February 2020. (If the 15th day of the month is a holiday, the notification may be submitted by the end of the next working day).

  • At the end of the calendar year, persons who have not submitted SAV notifications on a monthly basis or who have submitted SAV notifications, but the data submitted do not match the annual tax return submitted to the State Tax Inspectorate, except for the cases when according to the submitted monthly SAV notifications, the amount of funds withdrawn for personal needs for a calendar year exceeds the amount of funds withdrawn for personal needs declared to STI and the person does not apply for repayment or credit of social insurance contributions for future periods, must data on the annual amount of income for the previous year, set out in months.

 

  This data can be submitted either to the State Tax Inspectorate by completing the annex to the annual tax return GPM308M or by submitting the SAV notification to the territorial the "Sodra" department.

  You must submit the SAV notification not later than within 10 working days from the day on which the tax return was to be submitted to the STI (i.e., on the 1st of May of each year).

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  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 - 80,86 Eur (645,85 x 12,52 percent);
  • 14,32 percent, if person saves for pension 1,8 percent - 92,49 Eur (645,85 x 14,32 percent);
  • 15,52 percent, if person saves for pension 3 percent - 100,24 Eur (645,85 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.

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  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.

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  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 2019 has to be paid by 31 January 2019.

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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. 

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  • 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 (645,85 Eur). In 2019 the annual contribution base for the family-type child care organisation must be at least 7 750,24 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 you cannot pay contributions in time, you can defer them. For this, you need:

  1. 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).
  2. 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.

  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.

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  • 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 (705,94 Eur). In 2019 the annual contribution base for the family-type child care organisation must be at least 8 471,28 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.

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Self-employed persons who pay for social security contributions for themselves, on the payment of social security contributions up to a default payment of up to EUR 1 500, may apply to the “Sodra” section with the request to defer the payment of social security arrears. 
“Sodra” department shall, at the latest within 10 working days of receipt of the request, take a decision to defer or postpone the payment of the social security contributions. In this way, the payment of social security contributions may be delayed once per calendar year, subject to the following conditions: 

  • When social security contributions indebtedness is less than or equal to EUR 600, the social security contribution arrears are deferred to up to 4 months; 
  • In the case of social security contributions exceeding EUR 600 but less than or equal to EUR 900, up to a maximum of 6 months; 
  • In the case of social security contributions exceeding EUR 900 but less than or equal to EUR 1 200, up to a maximum of 8 months; 
  • When social security contributions indebtedness exceeds EUR 1 200, but is equal to or less than EUR 1 500, up to one year. 

The arrears of social security contributions start with repayment of the decision to defer payment of the social security arrears in accordance with the terms and conditions set out therein. The compartments shall inform the policyholder in writing of the decision taken within 5 working days of the decision. 
 
Persons may apply to the ‘Sodra’ department on deferral of contributions as soon as possible after the date on which the annual return declaration has to be submitted, i.e. after 1 May.

 

Important! 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.

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Update date: 2020-05-06
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