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Social security in Lithuania 2026
Lithuania loads contributions onto the employee: 19.5% of gross pay (8.72% pension, 1.99% sickness, 1.81% maternity, 6.98% health), with the social part ceasing above EUR 138,729 of annual income while the health part continues uncapped.
The employer's own charge is a token 1.45–2.71% — the 2019 reform moved nearly everything onto the payslip.
At a glance
- top rate
- 19.5% of gross pay
- entry band
- From the first euro
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld and remitted by the employer
- residency basis
- Employment or self-employment in Lithuania
- regime flag
- Social ceiling: 60 average wages (EUR 138,729 in 2026); optional +3% pension savings
Rates
Contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 19.5% | Gross pay (social part capped at EUR 138,729/year) | Employees — 8.72% pension, 1.99% sickness, 1.81% maternity, 6.98% health |
| +3% | Salary | Optional second-pillar pension accumulation (the state adds 1.5% of the average wage) |
| 19.5% | 90% of taxable income, capped at EUR 99,422.45 | Self-employed without a business certificate |
| 19.5% | 50% of income, capped at EUR 99,422.45 | Royalty recipients, sportspeople and entertainers without employment at the payer |
| 15.7% | Minimum monthly wage (EUR 1,153) | Business-certificate holders, pro-rated to the certificate period |
| 20.81% | 50% of declared remuneration | Sole-proprietorship owners and partnership partners |
Thresholds & allowances
- Employee ceilingEUR 138,729 (2026)
60 average wages — stops the 12.52% social part; the 6.98% health charge is uncapped
- Self-employed ceilingEUR 99,422.45 (2026)
43 average wages for most self-employed categories
- DeductibilityGenerally none
Contributions don't reduce the income-tax base, except within individual-activity computations
Residency
Residency trigger
Lithuanian employment brings automatic withholding of the 19.5%; fringe benefits like training and employer health premiums stay outside the base.
Non-resident treatment
European Union coordination rules and posting certificates keep temporarily posted workers in their home schemes.
Notes
- Board-member payments carry 8.72% pension (11.72% with the optional savings) plus 6.98% health, capped at 60 average wages.
- The combined marginal take on top salaries is about 39–52% once the 20/25/32% scale is added.
- Royalty recipients contribute on only half their income — a meaningful discount against employees.
- The optional 3% second-pillar contribution attracts a state top-up of 1.5% of the average wage.
FAQ
What does an employee pay in Lithuania?
19.5% of gross salary — with the 12.52% social insurance part capped at EUR 138,729 of annual income (2026) and the 6.98% health part uncapped.
What do the self-employed pay?
19.5% on 90% of taxable income, capped at EUR 99,422.45 a year; business-certificate holders pay 15.7% of the EUR 1,153 minimum wage instead.
Figures: tax year 2026, compiled from public sources. Not tax advice.