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I receive income from activities sports or performers

If you are receiving income from activities of sportsmen or performers, depending on the circumstances of the activity you are compulsorily insured under state social insurance.

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The insurer (employer) must submit the 13-SD notification indicating the amount of the remuneration (if the person is not related to the employer by employment relationships - 50 per cent of the remuneration amount) and estimated state social insurance contributions. The notification is submitted online.

  Important!  It is important to indicate the type of person who receives the reward for the activity of sportsmen or performers in the notification, i.e. whether he IS your employee or NOT (related to the insurer or not). State social insurance contribution rates depend on this. This part is completed in fields A5 and A6 of the form 13-SD.

It has four different codes:

  1. 03 – a sportsman, related to an insurer by employment relationships.
  2. 04 – a sportsman, not related to an insurer by employment relationships.
  3. 05 – a performer, related to an insurer by employment relationships.
  4. 06 – a performer, not related to an insurer by employment relationships.
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Depending on whether a person who receives income from the activity of sports or performers is your employee, he is subject to different tax rates, tax base, and ceiling of contributions.


    If the person IS EMPLOYED (whether under the employment contract or as a civil servant) BY THE SAME EMPLOYER from who he receives income from the activities of sports or performers, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • unemployment;
  • social insurance of occupational accidents and occupational diseases;
  • health insurance.

In the case where the insurer belongs to the group I of insurers, the following rates are applied:

  • 20,95 percent (from the employee - 19,50 percent, from the insurer - 1,45 percent), if person participates in the supplementary accumulation of pensions, the rate is increasing by 2,1 or 3 percent.

 

  In 2020, social insurance contributions are paid from an amount, not greater than 84 AW (104 277,60 Eur). The “ceiling” does not apply to health insurance contributions.


    If a person IS NOT EMPLOYED BY THE SAME EMPLOYER from who he receives income from activities of performers and sportsmen, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • health insurance.

State social insurance contribution rates applied to persons of this type is:

  • 19,50 percent.
  • 14,62 percent, if a pension is accumulated voluntarily (2,1 percent).
  • 15,52 percent, if a pension is accumulated voluntarily (3 percent).

  Contributions are calculated on the 50 per ent of the amount of income received but contributions cannot exceed 43 average salaries per year (53 380,20 Eur).

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Depending on whether a person who receives income from the activity of sports or performers is your employee, he is subject to different tax rates, tax base, and ceiling of contributions.


    If the person IS EMPLOYED (whether under the employment contract or as a civil servant) BY THE SAME EMPLOYER from who he receives income from the activities of sports or performers, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • unemployment;
  • social insurance of occupational accidents and occupational diseases;
  • health insurance.

In the case where the insurer belongs to the group I of insurers, the following rates are applied:

  • 20,95 percent (from the employee - 19,50 percent, from the insurer - 1,45 percent), if person participates in the supplementary accumulation of pensions, the rate is increasing by 2,4 or 3 percent.

 

  In 2021, social insurance contributions are paid from an amount, not greater than 60 AW (81 162Eur). The “ceiling” does not apply to health insurance contributions.


    If a person IS NOT EMPLOYED BY THE SAME EMPLOYER from who he receives income from activities of performers and sportsmen, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • health insurance.

State social insurance contribution rates applied to persons of this type is:

  • 19,50 percent.
  • 14,92 percent, if a pension is accumulated voluntarily (2,4 percent).
  • 15,52 percent, if a pension is accumulated voluntarily (3 percent).

  Contributions are calculated on the 50 per ent of the amount of income received but contributions cannot exceed 43 average salaries per year (58 166,10Eur).

Close

Depending on whether a person who receives income from the activity of sports or performers is your employee, he is subject to different tax rates, tax base, and ceiling of contributions.


    If the person IS EMPLOYED (whether under the employment contract or as a civil servant) BY THE SAME EMPLOYER from who he receives income from the activities of sports or performers, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • unemployment;
  • social insurance of occupational accidents and occupational diseases;
  • health insurance.

In the case where the insurer belongs to the group I of insurers, the following rates are applied:

  • 20,95 percent (from the employee - 19,50 percent, from the insurer - 1,45 percent), if person participates in the supplementary accumulation of pensions, the rate is increasing by 2,7 or 3 percent.

 

  In 2022, social insurance contributions are paid from an amount, not greater than 60 AW (90 246 Eur). The “ceiling” does not apply to health insurance contributions.


    If a person IS NOT EMPLOYED BY THE SAME EMPLOYER from who he receives income from activities of performers and sportsmen, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • health insurance.

State social insurance contribution rates applied to persons of this type is:

  • 12,52 percent.
  • 15,22 percent, if a pension is accumulated voluntarily (2,7 percent).
  • 15,52 percent, if a pension is accumulated voluntarily (3 percent).

  Contributions are calculated on the 50 per ent of the amount of income received but contributions cannot exceed 43 average salaries per year (60 676,30 Eur).

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  Contributions for persons who receive income from the activity of sports or performers are paid on the same day as they are charged.

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You must pay contributions to one of the "Sodra" bank accounts.

  The payment details must include a contribution code. It will vary depending on the type of a performer or sportsman.

 

  Contribution codes for persons who are paid for the activity of SPORTS or PERFORMERS (and he IS your employee "related to the insurer by employment relationships"):

  • When you pay contributions – 301.
  • When you pay late fees – 302.
  • when you pay fines for unlawfully reduced contributions – 303. 

 

  Contribution codes for persons who are paid for the activity of SPORTS or PERFORMERS (and he IS NOT your employee " not related to the insurer by employment relationships"):

  • When you pay contributions – 304.
  • When you pay late fees – 305.
  • When you pay fines for unlawfully reduced contributions – 306. 
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Contribution exemptions to persons who receive income from activities of performers or sportsmen are applied when they are not employed under employment contracts. They are entitled to the ceiling on which contributions can be calculated; contributions are calculated on the amount of income not exceeding 43 average wages:

  • In 2020 - 53 380,20 Euro;
  • In 2021 - 58 166,10 Euro.
  • In 2022 - 64 676,30 Euro.
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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.
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Update date: 2022-01-04
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