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I pay my Compulsory health insurance (PSD) payments on my own

  • Persons living in Lithuania who:
    • are unemployed and are not registered with the Employment Service;
    • do not engage in any economic activity for which PSD contributions are calculated;
    • do not study;
    • are not covered by compulsory health insurance with the state funds (the list of insured persons can be found here, in Lithuanian).
  • Persons who work but are not covered by the state social insurance for more than one calendar month. In such cases, the employer submits a 12-SD notification to “Sodra”.

For example, a person is on unpaid leave, study leave, creative leave, etc. from the first to the last day of the month (inclusive). 

 

If you are insured with PSD:

  • health care services; 
  • reimbursable medicines; 
  • medical aids, etc.

are paid by the National Health Insurance Fund.


You can check if you are covered by PSD on the website of the National Health Insurance Fund. 

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Self-insured persons must pay PSD contributions of 6.98% of the MMA each month until the last day of the current month.

6,98% x €642 = €44,81.

 

If you worked after 1 June 2017, but were not covered by state social insurance for more than one calendar month 

For example, a person is on unpaid leave, study leave, creative leave, etc. from the first to the last day of the month (inclusive)

contributions must be paid by May 1st of the following year. In this case, enter the payment code 365.

 

Pay attention!

The insurance terminated due to arrears will be restored only if the entire debt incurred before the current month is covered and the PSD contribution for the current month is paid. In the event of arrears, the contributions paid are primarily directed to cover the arrears.

For example, your debt for 2 months is €89,62 you will not be able to use health care services after transferring the contribution of €44,81 for 1 month, as the payment will be credited to cover the amount of the debt. In this case, you will not be able to use health care services yet. For the insurance to take effect, you need to pay the remaining debt (€44,81) and the contribution for the current month (€44,81), a total of €89,62.

 

You can check whether you have PSD debt by logging in to your personal “Sodra” account and creating a report REP.41 Information about calculated and paid compulsory health insurance contributions.

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Name of the payment

Payments

Interest on arrears

Indebtedness

Current payments

364

366

365

Deferred payments

369

370

 

--- Payments

--- Interest on arrears

--- Indebtedness

 

When paying the contributions you:

  1. Select the required payment code;
  2. Select the bank to which you want to transfer the payments. You can find the list here.
  3. If you want to pay at AB “Lietuvos pastas” branch, “Pay post” branch, „Perlas” terminal or at any bank branch, print out the payment order and pay contributions using it at the selected institution.
  4. If you pay social security contributions for another person, remember to provide the name (first and last name), code (personal identification number), payment code and amount payable of the person you are paying contributions for. When contributions for other persons are paid using electronic banking systems, it is necessary to fill in the data of the Primary payer.
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Yes, you do not have to pay contributions for a given month if you belong to at least one of these categories on at least one day during that month:

  • You pay PSD contributions and/or PSD contributions are paid for you 

For example, you work according to an employment contract or as a civil servant, you have a business certificate, you are the owner of a individual enterprise, a real member of an economic partnership, a member of a small partnership, you are engaged in individual agricultural activities, etc.

  • You are insured with the state funds 

For example, you are a pensioner, a disabled person, etc.

  • You receive sickness, vocational rehabilitation, maternity, paternity or childcare benefits.
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If you are leaving Lithuania for a period longer than 6 months, in order to stop the calculation of PSD contributions, you must declare your departure. 

 

Departure may be declared:

  • by logging in to the E-Government Gateway;
  • by coming to an eldership or municipality where you have declared your place of residence in Lithuania;
  • by filling out a declaration of the place of residence at the Lithuanian diplomatic mission or a consular institution in foreign countries. 

Declarations shall take effect from the date of theirs submission.

For example, if you worked in Lithuania until 13/02/2021 and declared your departure on 26/02/2021, you will not continue to be charged PSD contribution because you were insured (you worked in Lithuania) during the month in which you declared your departure and you declared your departure in the same month. However, if you declared your departure on 06/03/2021, you will have to pay the PSD contribution for the full month, PSD contributions will not be calculated for you from 01/04/2021.

 

When declaring the change of your place of residence, you must provide the consular institution with:

  • a filled out, specified form declaration.
  • an identity document or a residence permit in Lithuania;
  • documents confirming the custody (guardianship) or representation, or copies of these documents (certified according to effective regulations) and documents confirming your identity, if the person's place of residence is declared by the custodian (guardian) or a representative of a social care institution.
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Yesif you:

  • submit an A1 certificate issued by another Member State of the European Union (EU), a Member State of the European Economic Area (EEA) or the United Kingdom (Regulation (EC) No. 883/2004 of the European Parliament and of the Council of 29 April 2004, Article 11(3) clause a). A list of A1 certification bodies can be found here.

or

  • you have travelled to the EU, an EEA Member State, the Swiss Confederation or the United Kingdom and you present certificates issued by a competent authority.

or

  • you have travelled to the United Kingdom or Ireland and you present a P45 or P60 form issued by your employer.

 

You can submit an A1 certificate or the documents listed above:

  1. At the “Sodra” branch. The original or a copy of the document must be provided;
  2. Once you have logged in to your personal “Sodra” account and submit a free-form request and attach scanned documents. You need to select the Panevezys branch as the recipient.
  3. By e-mail panevezys@sodra.lt (a scanned copy of the document may be submitted). When sending by e-mail, a scanned copy of the Request for Recalculation of Compulsory Health Insurance Contributions (in Lithuanian) must also be attached (the originals of the documents will not be required).

 

If you are unable to submit the specified certificates immediately, submit a request (in Lithuanian) to the “Sodra” branch regarding the non-imposition of sanctions for the recovery of compulsory health insurance contributions. Then, until you submit the required document, but for a maximum of 4 months, you will not be subject to sanctions.

 

You can apply:

  1. At any „Sodra“ branch;
  2. Once you log in to your personal “Sodra” account and submit a free-form request. You need to attach a completed request (in Lithuanian) regarding the non-imposition of sanctions for the recovery of compulsory health insurance contributions. You need to select the Panevezys branch as the recipient.
  3. By submitting the scanned request (in Lithuanian) regarding the non-imposition of sanctions for the recovery of compulsory health insurance contributions using e-mail panevezys@sodra.lt (the original will not be required).

 

Application forms:

  1. Request for temporary non-imposition of sanctions for the recovery of compulsory health insurance contributions.
  2. Application for recalculation of compulsory health insurance contributions.

 

Pay attention:

  • If you have received a negative reply from a competent body of the EU, EEA Member State, Swiss Confederation or United Kingdom regarding the issue of an A1 certificate, you can apply to the “Sodra” for mediation by receiving data on periods of employment and/or insurance completed abroad by submitting a free-form application and a negative reply issued by the competent authority on the issue of A1.
  • No other documents - for example, the Danish "yellow" or "blue" card, etc., as well as documents from countries other than those mentioned above - do not remove the person's obligation to pay PSD contributions.
  • When submitting a free form certificate that is issued in a non-English or Polish language, a translation to the Lithuanian language must also be provided.
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Yes, if:

  • Your social security contribution arrears are not less than €125 and do not exceed €1,500;
  • You submit a request (in Lithuanian) to the “Sodra” regarding the deferral of the payment of compulsory health insurance contributions up to €1,500.

No, if the recovery of social security contributions has already been transferred to a bailiff.

 

DEFERRAL CONDITIONS

Amount of indebtedness, Eur

Deferral period, months

Less than 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 1200

Up to 8

Greater than 1200 but equal to or less than 1500

Up to 12

 

TERMS:

  • The payment of arrears of social security contributions may be deferred once per calendar year.
  • If your indebtedness does not exceed €1,500, “Sodra” will make a decision within 10 working days from the date of receipt of the request at the “Sodra” branch.
  • The “Sodra” branch shall inform the policyholder in writing of the decision within 5 working days from the date of making the decision.
  • The debt of social security contributions shall begin to be repaid from the date of the decision to defer payment of the arrears of social security contributions in accordance with the terms and conditions laid down therein.

 

A request regarding the deferral of the payment of compulsory health insurance contributions up to €1,500 may be made:

  • Online, by logging into your personal “Sodra” account for resident and filling out the request regarding the deferral of the payment of compulsory health insurance contributions up to €1,500 (in Lithuanian);
  • By e-mail panevezys@sodra.lt (the completed and signed request (in Lithuanian) regarding the deferral of the payment of compulsory health insurance contributions up to €1,500 must be attached);
  • By mail. The completed original application is sent to Vasario 16-osios str. 60, LT-35167 Panevėžys;
  • Upon arrival at „Sodra“ branch. You need to have an identity document with you, e.g. passport, identity card.

Important! If the payment of the contribution debt is deferred, but you do not fulfil the terms of the contract or do not pay the current payments, the contract is terminated and the remaining debt and interest accrued are recovered.

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Payment of arrears for insurers that have been adversely affected due to the quarantine can be deferred under the simplified procedure, information of which can be found here (in lithuanian).

 

Who can be subject to aid measures?

Aid measures apply to adversely affected insurers. An adversely affected insurer is an insurer whose activities are restricted because the quarantine has been announced in the territory of the Republic of Lithuania or the quarantine has been announced in the territory of the municipality, and if an insurer specifies in the prescribed application that he operates in this territory of the municipality, and:

  • who is automatically listed on the list Legal entities that are subject to tax aid measures due to COVID-19 without submitting an application that is published by the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (hereinafter - the STI); or 
  • whose activities are included in the lists of individual activities carried out under an individual activity certificate or of business certificates for the implementation of which prohibitions/restrictions have been established, that are published by the STI; or
  • whose application for tax aid measures due to COVID-19 has been approved by the STI.

Insurers, having not found themselves among the published taxpayers, but having suffered adverse effects due to COVID-19, may apply to the tax administrator for the said aid measures by submitting an application for the application of selected aid measures.

In order to be subject to a simplified procedure of deferral of arrears payment from the moment of announcement of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates, an adversely affected insurer has to, within 10 days from the date of the end of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality where the insurer operates, submit to "Sodra", through the personal "Sodra" account of the insurerAn application for deferral of arrears payment under the simplified procedure. The application form can be found here (in lithuanian).

Log in to the personal "Sodra" account of an insurer and select in the menu bar Forms and Templates (Blanks) → Applications / complaints / additional information → Create new → DPP, 02 Application and attach as an attachment a completed Application for deferral of arrears payment under the simplified procedure, which does not need to be signed and scanned. Click the Sign button after having attached an application.

Self-employed persons, who do not have a qualified electronic signature, may submit a digital copy of an Application for deferral of arrears payment under the simplified procedure by sending it by e-mail to skolu.atidejimas@sodra.lt.

If the insurer meets all requirements and satisfies all circumstances, the division of "Sodra" will take a decision within 20 working days from the receipt of application regarding deferral of arrears payment under the simplified procedure.

In taking a decision regarding deferral of payment of arrears,"Sodra" must apply for the registration of compulsory mortgage or compulsory pledge of the property of the adversely affected insurer if: 

  • until 16 March 2020 the insurer had arrears of social security contributions, fines, default interest, or interest;
  • the total deferred amount of arrears that have arisen during the period of the quarantine in the territory of the Republic of Lithuania and/or of the municipality in which the insurer operates and of previous arrears exceeds an amount of 30 thousand euros;
  • the insurer undertakes to cover the arrears within a period of more than 12 months from the end of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates.

Important!

  • "Sodra" has the right to take a decision to defer payment of arrears of adversely affected insurers notwithstanding the fact that one year has not elapsed since the moment when the debt deferral agreement previously concluded with the insurer was terminated due to violations and/or since the annulment of the decision to defer the payment of social security contributions after the insurer has violated the said decision.
  • "Sodra" has the right to take a decision to defer part of arrears until the end of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates for an adversely affected insurer, i.e. self-employed person, having applied for deferral of arrears payment under the simplified procedure, whose deferred amount of arrears is not less than 125 EUR and does not exceed 1,500 EUR, if this deferred part of arrears has not been passed to a bailiff for enforcement, regardless of the fact that the other part of the arrears has been passed to a bailiff for enforcement.

If an adversely affected insurer does not apply for deferral of payment of arrears, but does not want enforced recovery of arrears to be initiated from the moment of announcement of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates, the insurer has to submit an Application not to apply coercive measures (in lithuanian). Having receipt this application, "Sodra" does not apply new coercive measures to recover the arrears of the insurer, however, not longer than 10 days after the end of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality in which the insurer operates.

An Application not to apply coercive measures (in lithuanian) can be submitted after having logged in to the personal "Sodra" account of the insurer and after having selected in the menu bar Forms and Templates (Blanks) → Applications / complaints / additional information → Create new – DPP, 02 Application and after having attached as an attachment a completed Application not to apply coercive measures, which does not need to be signed and scanned. Click the Sign button after having attached an application.

Self-employed persons, who do not have a qualified electronic signature, may submit a digital copy of an Application not to apply coercive measures by sending it by e-mail to skolu.atidejimas@sodra.lt.

 

Whether interest will be charged?

No interest is charged for the deferral period of the payment of social security contributions, fines and default interest deferred under the simplified procedure.

During the period of the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality where the insurer, interest is not charged on amounts of social security contributions, fines and default interest deferred for adversely affected insurers, which have been deferred before the quarantine in the territory of the Republic of Lithuania and/or in the territory of the municipality where the insurer operates.

The procedure for deferral of payment of contributions by self-employed persons, when the amount of arrears does not exceed 1,500 EUR, remains unchanged.

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Update date: 2021-04-16
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