• If you have established a small partnership and registered it in the Register of Legal Entities, you, as the insurer, are registered with the Taxpayers' Register (STI). The STI sends data to the "Sodra".
  • A small partnership is a private legal entity with a limited civil liability, a company, which all partners are natural persons. The number of partners shall not exceed ten persons.

  Important! Small partnerships must submit data about partners of their small partnerships to the Information System of Legal Entities (JADIS) not later than within 5 days from the registration of the small partnership in the Register of Legal Entities, and after the change of partners of the partnership or their data, not later than within 5 days from the date of these changes. 

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Partners of small partnerships are classified as self-employed and compulsorily insured under:

  1. Pension.
  2. Sickness.
  3. Maternity.
  4. Unemployment social insurance.
  5. Health insurance.

The heads of small partnerships who are not partners of these small partnerships according to the Republic of Lithuania Law on Small Partnerships are insured under pension social insurance.

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  1. 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 income declaration submitted by 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Tax Inspectorate, except for the cases when according to the submitted monthly SAV notifications, the amount of funds withdrawn for personal needs for a calendar year exceeds the amount of funds withdrawn for personal needs declared by STI and the person does not apply for repayment or credit of social insurance contributions for future periods, must provide data on the annual income of the previous year, This information is provided to the "Sodra" office by completing the SAV notification.​
  2. Small partnerships, at the end of the calendar month, until the 15th day of next month, must submit the SAV notification when a partner of small partnership withdraws the amount of funds from the small partnership related to employment relationships for personal needs during the calendar month on which the contributions are calculated a personal meeting the amount of funds.

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

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  • In 2019, partners of small partnerships should pay state social insurance contributions from 50 per cent of the amount of funds withdrawn for personal needs, which is declared to the State Tax Inspectorate as income from employment relationship or another type of relationship equivalent to employment (income code 02).
  • If the funds for personal needs (income code 02) will not be withdrawn, you will not need to pay state social insurance contributions. The state social insurance contributions can not be paid, even if these funds will be withdrawn for personal needs (this period will not be included in the social insurance record) if:
    • the first independent activity for a partner of small partnership since 1 January 2018;
    • a partner of small partnership receives the social insurance old-age or social insurance work incapacity (invalidity) pension (is appointed to them);
    • a partner of small partnership receives the social assistance pension or social assistance compensation, with the exception of the orphan’s social assistance pension;
    • a partner of small partnership receives the old-age pension from an EU Member State;
    • a partner of small partnership is in imprisonment institutions, specialised mental health care institutions;
    • a partner of small partnership has attained the pensionable age for a social insurance old-age pension.

 

State social insurance contribution rates:

  • 13,83 percent;
  • 15,63 percent if a partner of small partnership participates in the supplementary accumulation of pensions (1,8 percent);
  • 16,83 percent if a partner of small partnership participates in the supplementary accumulation of pensions (3 percent).

Compulsory health insurance contribution rate:

  • 6,98 percent. They are calculated on the same base as state social insurance contributions.

 

Ceiling of contributions:

Contributions are calculated on the amount of income not exceeding 43 average salaries per year (48 856,60 Eur.):

  • Maximum state social insurance contribution is 6 756,87 Euro.
  • Maximum state social insurance contribution, if the pension is accumulated voluntarily (1,8 percent) - 7 436,29 Euro. 
  • Maximum state social insurance contribution, if the pension is accumulated voluntarily (3 percent) - 8 222,57 Euro. 
  • Maximum compulsory health insurance contribution is 3 410,19 Euro.

  If the small partnership does not temporarily exercise its activities and has informed the STI or has the status of a liquidated or bankrupt company, partners of small partnerships must pay compulsory health insurance contributions by themselves, 6,98 percent of the minimum monthly salary if they are not classified as persons listed in the Article 17(1 - 5 and 7 - 10) and Article 6(4) of the Law on Health Insurance.

Social security contributions for the heads of small partnerships, who are not partners of these small partnerships according to the Law on Small Partnerships, are calculated under the civil (service) contract for income received from management activities, on which the personal income tax is calculated according to the Law on Personal Income Tax.

The state social insurance contributions for the heads of small partnerships, which are not partners of these small partnerships according to the Law on Small Partnerships, are paid to the pension social insurance under the same procedure as they are paid for persons who have an employment relationship or another type of relationship equivalent to employment at the following rate:

  • 15,70 percent (8,72 percent for the pension insurance, 6,98 percent for the health insurance).
  • 17,50 percent if the pension is accumulated voluntarily 1,8 percent (8,72 percent for the pension insurance, 6,98 percent for the health insurance, 1,8 percent additional pension contribution).
  • 18,70 percent if the pension is accumulated voluntarily 3 percent (8,72 percent for the pension insurance, 6,98 percent for the health insurance, 3 percent additional pension contribution).
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  • In 2020, partners of small partnerships should pay state social insurance contributions from 50 per cent of the amount of funds withdrawn for personal needs, which is declared to the State Tax Inspectorate as income from employment relationship or another type of relationship equivalent to employment (income code 02).
  • If the funds for personal needs (income code 02) will not be withdrawn, you will not need to pay state social insurance contributions. The state social insurance contributions can not be paid, even if these funds will be withdrawn for personal needs (this period will not be included in the social insurance record) if:
    • the first independent activity for a partner of small partnership since 1 January 2019;
    • a partner of small partnership receives the social insurance old-age or social insurance work incapacity (invalidity) pension (is appointed to them);
    • a partner of small partnership receives the social assistance pension or social assistance compensation, with the exception of the orphan’s social assistance pension;
    • a partner of small partnership receives the old-age pension from an EU Member State;
    • a partner of small partnership is in imprisonment institutions, specialised mental health care institutions;
    • a partner of small partnership has attained the pensionable age for a social insurance old-age pension.

 

State social insurance contribution rates:

  • 13,83 percent;
  • 15,93 percent if a partner of small partnership participates in the supplementary accumulation of pensions (2,1 percent);
  • 16,83 percent if a partner of small partnership participates in the supplementary accumulation of pensions (3 percent).

 

Compulsory health insurance contribution rate:

  • 6,98 percent. They are calculated on the same base as state social insurance contributions.

 

Ceiling of contributions:

Contributions are calculated on the amount of income not exceeding 43 average salaries per year (53 380,20 Eur.):

  • Maximum state social insurance contribution is 7 382,48 Euro.
  • Maximum state social insurance contribution, if the pension is accumulated voluntarily (2,1 percent) - 8 503,47 Euro. 
  • Maximum state social insurance contribution, if the pension is accumulated voluntarily (3 percent) - 8 983,89 Euro. 
  • Maximum compulsory health insurance contribution is 3 725,94 Euro.

  If the small partnership does not temporarily exercise its activities and has informed the STI or has the status of a liquidated or bankrupt company, partners of small partnerships must pay compulsory health insurance contributions by themselves, 6,98 percent of the minimum monthly salary if they are not classified as persons listed in the Article 17(1 - 5 and 7 - 10) and Article 6(4) of the Law on Health Insurance.

Social security contributions for the heads of small partnerships, who are not partners of these small partnerships according to the Law on Small Partnerships, are calculated under the civil (service) contract for income received from management activities, on which the personal income tax is calculated according to the Law on Personal Income Tax.

The state social insurance contributions for the heads of small partnerships, which are not partners of these small partnerships according to the Law on Small Partnerships, are paid to the pension social insurance under the same procedure as they are paid for persons who have an employment relationship or another type of relationship equivalent to employment at the following rate:

  • 15,70 percent (8,72 percent for the pension insurance, 6,98 percent for the health insurance).
  • 17,80 percent if the pension is accumulated voluntarily 2,1 percent (8,72 percent for the pension insurance, 6,98 percent for the health insurance, 2,1 percent additional pension contribution).
  • 18,70 percent if the pension is accumulated voluntarily 3 percent (8,72 percent for the pension insurance, 6,98 percent for the health insurance, 3 percent additional pension contribution).
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  • The small partnership must pay state social insurance contributions once a month, not later than the last day of the current month, from the amount of funds withdrawn by a partner of small partnership for personal needs during that month.
  • Compulsory health insurance contributions of the partner of small partnership are paid once a month, not later than the last day of the current month, from the amount on which state social insurance contributions are calculated.
  • The insurer pays social insurance contributions estimated to the heads of small partnership who are not partners of the partnership by the 15th of the following month at the latest.

 

  The annual amount of health insurance contribution of partners of small partnerships, except persons listed in the Article 17 (1,5,7) and Article 6(4) of the Law on Health and Article 4(4) of the Law on State Social Insurance (for example, they are employed under employment contracts, are insured under health insurance with state funds and etc.), may not be less than 6,98 percent of 12 minimum monthly salaries that were valid on the last day of each particular month of that year.

Therefore, the small partnership must pay compulsory health insurance contributions not less than 6,98 percent from the minimum monthly salary for such partners every month, not later than the last day of the current month. A monthly compulsory health insurance contribution is 38,74 Euro (6,98 percent X 555 Euro).

Foreigners, who have temporary permission to live in Lithuania and are partners of a small partnership are highly recommended to pay compulsory health insurance contributions in advance. For example, contribution for the month of September must be paid until the 31st of August. This is important because compulsory health insurance is valid only if contributions for the current month are paid.

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  • The small partnership must pay state social insurance contributions once a month, not later than the last day of the current month, from the amount of funds withdrawn by a partner of small partnership for personal needs during that month.
  • Compulsory health insurance contributions of the partner of small partnership are paid once a month, not later than the last day of the current month, from the amount on which state social insurance contributions are calculated.
  • The insurer pays social insurance contributions estimated to the heads of small partnership who are not partners of the partnership by the 15th of the following month at the latest.

 

 

  The annual amount of health insurance contribution of partners of small partnerships, except persons listed in the Article 17 (1,5,7) and Article 6(4) of the Law on Health and Article 4(4) of the Law on State Social Insurance (for example, they are employed under employment contracts, are insured under health insurance with state funds and etc.), may not be less than 6,98 percent of 12 minimum monthly salaries that were valid on the last day of each particular month of that year.

Therefore, the small partnership must pay compulsory health insurance contributions not less than 6,98 percent from the minimum monthly salary for such partners every month, not later than the last day of the current month. A monthly compulsory health insurance contribution is 42,37 Euro (6,98 percent X 607 Euro).

Foreigners, who have temporary permission to live in Lithuania and are partners of a small partnership are highly recommended to pay compulsory health insurance contributions in advance. For example, contribution for the month of September must be paid until the 31st of August. This is important because compulsory health insurance is valid only if contributions for the current month are paid.

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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! If you pay late fees or fines for state social insurance contributions, their code differ.

State social insurance contribution codes:

  1. Current contributions – 310. 
  2. When you pay late fees – 311.
  3. When you pay fines – 312.

 

Compulsory health insurance contribution codes:

  1. Current contributions – 322.
  2. Compulsory health insurance from income received last year and debt code – 340.
  3. When you pay late fees – 341.
  4. When you pay fines - 342.

 

State social insurance contributions for the heads of small partnerships who are not partners of these small partnerships according to the Republic of Lithuania Law on Small Partnerships insured under pension social insurance are paid using the code 252.

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  It is obligatory to pay to the "Sodra", but the exemptions are applied.

  • In 2020, the base of social insurance contributions during the calendar year in calculating state social insurance contributions cannot exceed the amount of 43 average state salaries of the previous year (53 380,20 Eur).

 

Small partnerships may not pay compulsory health insurance on a monthly basis if a partner of small partnerships does not withdraws funds for their personal needs and a partner of small partnership is classified as persons listed in the Article 17 (1, 5, 7) and Article 6(4) of the Law on Health and Article 4(4) of the Law on State Social Insurance.

 

A person may not pay SSI contributions (this period will not be included in the record of insurance and will not be considered as insured by the SSI during this period) if: 

  • it is the first independent activity since 01-01-2018. The start of the first activity shall be considered as the date on which the person becomes self-employed for the first time after 1 January 2018. This provision shall also apply to persons who, after 1 January 2018, have not been self-employed during a period of at least ten years;
  • receive (have been awarded) a pension or lost work capacity (invalidity) pension; 
  • receive a social assistance pension or benefit compensation, with the exception of the orphan’s social assistance pension; 
  • receives the old-age or lost work capacity (invalidity) pension related to social insurance relations from another EU Member State, a state of the European Economic Area, the Swiss Confederation or a country with which the Republic of Lithuania has concluded an international agreement on social security; 
  • are in places of imprisonment, mental health care institutions; 
  • has attained old-age retirement age. 

 

CHI contributions may not be paid by persons who: 

  • receive (have been awarded) a pension or lost work capacity (invalidity) pension; 
  • receive a social assistance pension or benefit compensation, with the exception of the orphan’s social assistance pension; 
  • receives the old-age or lost work capacity (invalidity) pension related to social insurance relations from another EU Member State, a state of the European Economic Area, the Swiss Confederation or a country with which the Republic of Lithuania has concluded an international agreement on social security; 
  • are in places of imprisonment, mental health care institutions;  
  • has attained old-age retirement age.
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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: 2020-05-12
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