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I pursue individual agricultural activities

  1. You must register yourself in the Farmers' Farms Register or in the Agriculture and Rural Business Register, or in the Animal Register.
  2. You shall register an agricultural holding by submitting an application to the Agricultural Information and Rural Business Centre.
  3. Upon receipt of the data, the STI (in lithuanian - VMI) registers you as a taxpayer in the register. The STI information also reaches “Sodra”.
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Your ESH is less than or equal to 2

By the compulsory health insurance.

 

Your ESH is bigger than 2 and less than 4

By the compulsory health insurance.

 

Your ESH is equal or bigger than 4

By the state social insurance:

  • pension;
  • sickness;
  • maternity.

By the compulsory health insurance.

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Your coverage with the compulsory health insurance starts when the economic size of the agricultural holding or farm (ESH) is established for your agricultural holding or farm, which is calculated for the period from 1 January to 31 December of the previous year and is published on 30 January of the current year.

 

Your ESH is less or equal to 2

  • If you are covered by health insurance, you do not need to pay contributions.

For example, you work under an employment contract, are an official, receive an old-age, invalidity pension, sickness, maternity, paternity benefit, childcare allowance, etc.

  • If you are not covered by health insurance, you must pay 2.33% of the minimum monthly wages each month until the end of the current month. In 2020, this amounts to EUR 14.14 (607 x 2.33%).

 

Your ESH is bigger than 2 and less than 4

  • If you are covered by health insurance, you do not need to pay contributions.

For example, you work under an employment contract, are an official, receive an old-age, invalidity pension, sickness, maternity, paternity benefit, childcare allowance, etc.

  • If you are not covered by health insurance, you must pay 6.98% of the minimum monthly wages each month until the end of the current month. In 2020, this amounts to EUR 42.37 (607 x 6.98%).

 

Your ESH is equal or bigger than 4

Amount of the CHI contribution – 6.98% of 90% of the annual amount of the taxable income (without deducting the CHI and SSI contributions).

  • If you are covered by health insurance, you do not need to pay contributions.

For example, you work under an employment contract, are an official, receive an old-age, invalidity pension, sickness, maternity, paternity benefit, childcare allowance, etc.

  • If you are not covered by health insurance, you must pay 6.98% of the minimum monthly wages each month until the end of the current month. In 2020, this amounts to EUR 42.37 (607 x 6.98%).

 

IMPORTANT:

  • The maximum annual amount of the CHI contributions is EUR 3,725.94.
  • For the previous calendar year, by May 1 of each year, you must calculate and pay the difference between the paid and payable SSI and/or CHI contributions
  • The amount of the SSI and/or CHI contributions cannot be bigger than 43 average wages* per year.  

* In 2020, for the contributions of 43 average wages – EUR 53,380.20.

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Your ESH is less or equal to 2

You do not need to pay the SSI contributions.

 

Your ESH is bigger than 2 and less than 4

You do not need to pay the SSI contributions.

 

Your ESH is equal or bigger than 4

The amount of the SSI contribution is calculated of 90% of the annual amount of the taxable income (without deducting the CHI and SSI contributions).

The amount of the SSI contribution if you do not declare income and are not a VAT payer – of 12 minimum monthly wages per year.

 

Contribution rates:

  • 12.5%, would be EUR 76.00 (EUR 607 x 12.52%).
  • 14.6%, would be EUR 88.74 (EUR 607 x 14.62%) if a complementary pension is being saved and a contribution of 2.1% is paid.
  • 15.52%, would be EUR 94.21 (EUR 607 x 15.52%) if a complementary pension is being saved and a contribution of 3% is paid.

 

Maximum annual amount of the SSI contributions:​

  • You do not save for a complementary pension – EUR 6,683.20;
  • You save for a complementary pension and pay a contribution of 2.1% - EUR 7,804.19; 
  • You save for a complementary pension and pay a contribution of 3% – EUR 8,284.61.

 

The contributions may not be paid if you:

  • you receive the social insurance old-age or invalidity pension;
  • you receive the social assistance pension or social assistance compensation, except for social assistance orphan's pension;
  • you receive the social insurance old-age or invalidity pension from the EU*, EEA*, the Swiss Confederation or the country with which the Republic of Lithuania* has an international agreement on the application of social security;
  • you are in places of imprisonment or you have been prescribed coercive inpatient monitoring medical measures or educational measures in specialized mental healthcare facilities;
  • you have reached the age of social insurance old-age pension.

 

IMPORTANT:

  • For the previous calendar year, by May 1 of each year, you must calculate and pay the difference between the paid and payable SSI and/or CHI contributions.
  • The amount of the SSI and/or CHI contributions cannot be bigger than 43 average wages* per year. 

*In 2020, for the contributions of 43 average wages – EUR 53,380.20.

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You may not pay the SSI contributions for one year if this is your first self-employment from 1 January 2018:

  • you did not have a business license;
  • you have not registered activities of a sole trader or individual agricultural activities;
  • you did not have a sole proprietorship;
  • you were not a full member of a partnership or a member of a small partnership.

 

Important! In such case, the length of service for the old-age pension will not accrue.

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Codes of the CHI contributions 

Name of the contribution

Code of the contribution

When the ESH is not bigger than 2 (current contributions) 

361

 

 

When the ESH is not bigger than 2 (payment of arrears) 

362

363

 

When the ESH is bigger than 2 (current contributions) 

314

 

 

When the ESH is bigger than 2 (of the income received last year, and payment of arrears) 

337

338

339

 

Codes of the SSI contributions

Name of the contribution

Code of the contribution

For the social insurance of farmers and their partners

295

296

297

Contributions of deferred amounts payable to the State Social Insurance Fund (for the SSI and CHI contributions)

273

274

275

 

---   Contributions

----  Interest on late payment 

----  Fines

 

When paying the contributions, you:

  1. Select the required code of the contribution;
  2. Select the bank to which you want to transfer the contribution. The list can be found here.
  3. If you want to pay at AB Lietuvos paštas post office, PayPost unit, Perlas terminal or at the bank branch, print out the payment order form and pay the contributions using it to the selected credit institution.
  4. If you pay social security contributions for another person, be sure to include the name (first name, last name), code (personal identification number), contribution code and amount payable of the person for whom you pay contributions. Usually in electronic banking systems, when paying contributions for other persons, it is necessary to fill in the data of the Primary Payer.
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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:

  • 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 2020, SAV notification must be submitted by 15 February 2020.

If data in SAV notifications that you have submitted will not coincide with the annual income tax return submitted to the STI, the last document submitted, in this case the annual income tax return, will be used.

  • If you pay contributions once a year for the previous year. You may not submit SAV notification if you submit the annual income tax return to the STI.

After the total annual amount of income has been declared and the income received has not been distributed in each month, this action will be performed automatically and all your annual income will divided equally.

If you want, you may distribute your income in a different way:

  • Attach the annex GPM311C “Income from activities of sole trader by months” to the annual income tax return that you submit to the STI.
  • Submit the annual SAV notification to “Sodra”. Specify that the notification is submitted for the year and distribute the income in months.
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  • If in the last 12 months you will exceed an amount of income of EUR 45,000.

If you exceed the above amount, you also become obliged to pay the PIT.

  • If in the last 12 months I will not exceed an amount of income of EUR 45,000, but will voluntary register myself as a VAT payer.

When calculating the remuneration limit of EUR 45,000, the total calculated remuneration for the goods supplied (services provided) by the farmer, without deducting the amount of income tax paid by the farmer himself or by the person deducting the tax, is taken into account.

In both cases, you must submit an application FR0388 to the STI and this way you will be registered as a VAT payer.

We recommend you to consult with the STI specialists to obtain a more detailed information on issues relating to the PIT and VAT:

  • At the STI division;
  • By calling the number 1882;
  • After having logged in to your STI account.

Pay attention:

  • Since you income is subject to the PIT, contributions can be paid each month of the selected amount.
  • The contributions per year cannot be paid of the amount exceeding 43 national average wages that were in force in the previous year.
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Yes, if you:

  • Your arrears of the social insurance contributions do not exceed EUR 1,500;
  • You submit an application to “Sodra” for the deferral of contributions. The application form (lithuanian) can be found here .

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 in writing on the decision adopted within 5 working days from the date of the decision.
  • 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.

 

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! 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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No, if you leave Lithuania for a period longer than 6 months and declare your departure from the country.

You may declare your departure from the country:

  • After having logged in electronically to the E-Government Gateway. 
  • Upon arrival to the elder‘s office or to the administration of the municipality in which yiu have declared your place of residence in Lithuania.
  • By filling in the declaration of residence at Lithuanian diplomatic mission or consular posts in foreign countries.

The declarations shall take effect from the date on which it has been submitted.

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Yes, if you:

  • present the A1 certificate issued by a competent institution of another Member State of the European Union (EU), European Economic Area (EEA) (Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004, Article 11 (3) (a)).

or

  • have left to the EU, EEA Member State or to the Swiss Confederation, and present the other specified certificates of the relevant institution. Their full list can be found here.

or

  • present the employer‘s certificate that you are covered by the health insurance in that country.

 

You may submit the A1 certificate or the employer‘s certificat​e:

  1. Upon arrival to “Sodra“ division. The division must be submitted with the original document or its copy;
  2. After having logged in to your personal “Sodra” account for the resident and having submitted a free form application and having attached scanned documents (Applications > General applications, complaint > New application / complaint)Panevėžys Division must be selected as the addressee;
  3. By sending an e-mail letter to panevezys@sodra.lt (a scanned copy of the certificate can be submitted). When you send an e-mail letter, a scanned copy of the application “Regarding recalculation of the CHI contributions” must be attached (original documents are not required to be presented).

 

If you cannot provide the specified certificates immediately, submit an application to “Sodra“ division “Regarding the temporary non-application of sanctions for the recovery of compulsory health insurance contributions“.

Then, you will not be sanctioned until you provide the necessary documents, but not longer than for 4 months.

You may submit an application:

  1. Upon arrival to “Sodra“ division.
  2. After having logged in to your personal “Sodra” account for the resident and having submitted a free form application and having attached scanned documents (Applications > General applications, complaint > New application / complaint)Panevėžys Division must be selected as the addressee;
  3. By sending an e-mail letter to panevezys@sodra.lt with a scanned copy of the certificate (original document is not required to be presented);
  4. Send by post the original form of the completed application (the addressee – Panevėžys Division, Vasario 16-osios str. 60, LT-35167 Panevėžys). 

 

Application forms (lithuanian):

  1. “Regarding the temporary non-application of sanctions for the recovery of compulsory health insurance contributions“ - 
  2. “Regarding the recalculation of the compulsory health insurance contributions” - 

 

RELEVANT INFORMATION:

  • If you have received a negative reply from the competent body of the EU, EEA Member State or of the Swiss Confederation, regarding the issue of A1 certificate, you may contact “Sodra” for mediation in obtaining data on periods of work and/or insurance completed abroad by submitting a free-form application and a negative reply from a competent body regarding the issue of A1 certificate.
  • No other documents, for example, Danish “yellow” or “blue” card, as well as documents from other unmentioned countries do not relieve the individual of the obligation to pay the CHI contributions.
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Update date: 2020-12-03
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