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Social security tax contributions from the minimum monthly salary

Social security tax contributions consist of two parts:

  • employer’s (31,18% and 32.58% for fixed-term employment agreements) and
  • employee’s (9% or 11%). 

The obligation to calculate additional social security tax contributions from the MMS applies only to companies. 

The social security law contains the exemptions, when additional social security tax may not be calculated from the salary, lower than MMS:
  •  the employee is also employed by another employer in Lithuania (total wage is not required to reach the MMS);
  •  an employee receives a state pension due to the age or lost capacity (disability); 
  •  the employee is younger than 24 years (applies till the calendar month, when the employee 24 years old).

Companies have to pay social security tax contributions from MMS based on a proportion of the time worked by the employee if a part-time employee, who does not receive MMS and does not arrive to work due to the following reasons:
  • the employee does not work for an uninsured period (unpaid leave, absenteeism, military service, etc.); 
  • an employee receives sickness, maternity, paternity or child care benefits.


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