Social Contributions in Lithuania (2026): Employee Sodra at 19.5%
Lithuanian employees pay Sodra social and health contributions of 19.5% of gross salary -- 12.52% for pension, sickness and maternity plus 6.98% health insurance (PSD). Contributions are capped at 60 average wages per year. Employees who accumulate a private pension pay an extra 3%. Verify with Sodra (sodra.lt).
The 19.5% employee rate
The employee Sodra contribution is 19.5% of gross: 12.52% state social insurance (pension, sickness, maternity) and 6.98% compulsory health insurance (PSD). The employer pays a further small contribution (about 1.77% for an open-ended contract), which is a business cost and not deducted from the employee. The bulk of the 2019 reform shifted contributions onto the employee side while raising gross wages correspondingly.
The ceiling and optional pension accumulation
Sodra contributions are capped at annual income of 60 average wages (about EUR 138,729 in 2026). Above the ceiling, no further contributions are due. Employees who join the second-pillar pension accumulation pay an additional 3% from gross, making the total employee deduction 22.5%. This calculator uses the default 19.5%.
How Sodra and income tax combine
Payroll runs in order: deduct Sodra 19.5%, apply the NPD tax-exempt amount, then charge GPM on the remainder. Net = gross minus Sodra minus GPM. Because Sodra is a fixed percentage of gross and the NPD tapers away, the total deduction rate rises gently with income, from around 30% at low salaries toward the mid-30s for higher earners.
FAQ
How much do employees pay to Sodra?
19.5% of gross: 12.52% for pension, sickness and maternity plus 6.98% health insurance. Those who accumulate a private pension pay an extra 3%. Contributions are capped at 60 average wages per year. Confirm with Sodra.
Does the employer also contribute?
Yes, a small employer contribution (about 1.77% for a permanent contract) applies on top of gross. It is a cost to the employer and does not reduce your net pay -- only the 19.5% employee part does.
Is there a contribution ceiling?
Yes. Sodra contributions apply only up to 60 average wages per year (about EUR 138,729 in 2026). Income above that is exempt from further contributions. Verify the current ceiling with Sodra.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.