Lithuanian Social Security
Our tax guide for freelance contractors working in Lithuania
Employees of Lithuanian companies have to pay social security contributions at a rate of 3% of their gross salary of which 2.5% is pension insurance and 0.5% is health and maternity insurance. Employers registered in Lithuania, including permanent establishments of foreign companies, have to pay between 30.7% on gross salaries for health insurance, sickness and maternity insurance, pension insurance and unemployment insurance. In addition, the rate for work accidents insurance depends on the number of accidents that occurred in the last 3 years in the company. It varies from 0.28% to 0.53% and to 1%. Employers withhold the employees’ contributions and pay them together with their own contributions directly to the authorities.