Provides agricultural services under the service receipt

Persons providing seasonal and non-qualified services may be employed in accordance with the simplified procedure by using agricultural and forestry service receipts.

Service providers (natural persons) can provide agricultural and forestry services that are temporary, one-time and for which special skills, qualifications, permits, certificates, training or courses are not required.

A list of services (lithuanian) was approved by the Resolution of the Government of 6 December 2017.


From 1 September 2021 the production and sale of service receipt forms is organised by the Agricultural Information and Rural Business Centre (hereinafter - AIRBC). Therefore, from 1 September 2021 the recipient of services have to apply to AIRBC and not to "Sodra" in order to purchase service receipt books.

For more information on the procedure for purchasing receipt books for agricultural and forestry services, please refer to the AIRBC website, by phone (+ 370) 5 266 0620 or by e-mail to [email protected].


The recipient of the service (a natural or legal person who receives agricultural and forestry services) must, not later than on the 15th of the following month, to provide information on the persons who received agricultural and forestry services under service receipts for the last quarter of the year, by completing the PKV notification, it can also be completed online by logging into your personal "Sodra" account for an inhabitant.


The service receiver must pay the compulsory health insurance contributions to the "Sodra", 6,98 percent from the amount of remuneration calculated per person who provide services for each person who provided services within a month at the latest by the 15th day of the next month.

  • Contribution code is 352.

Service recipients must calculate and pay compulsory health insurance contributions to service providers, regardless of the fact that the provider is already insured under the compulsory health insurance during the service provision period (for example, he is employed under an employment contract or perform other activities for which he pays compulsory health contributions).


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.


  A person who during the previous calendar year provided agricultural and forestry services in the previous calendar year under a service receipt and was not insured under compulsory health insurance in that month either as a person insured by public funds or as any other person engaged in other economic activities must independently recalculate compulsory health insurance contributions at the end of the calendar year payable for the previous calendar year and not later than on the 1 of May to pay the difference between the amount of compulsory health insurance contributions paid in the previous calendar year and the amount of compulsory health insurance contributions payable.

Update date: 2021-09-02
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