New obligations related to foreign employees

We hereby inform that from 1 September 2019 the employers are obligated to inform Social Insurance Institution (hereinafter – Sodra) about:

  • employed foreigners from third countries;
  • posted foreigners to work in Lithuania from third countries and EU countries.


This information will be submitted to Sodra by filling up the special report (hereinafter – LDU announcement) via Sodra electronic servicing system.


Terms of submission of LDU announcement are as follows:

  • who was employed under the employment contract LDU announcement has to be submitted no later than on the same day when the foreigner is employed;
  • who was posted in Lithuania – no later than one workday until the start of work in Lithuania. 

Please note that LDU announcement will be submitted after 4 November 2019 (before this period, there are no technical possibilities to do it in Sodra’s electronic servicing system). LDU announcement for the period from 1 September to 3 November will be submitted until 15 December 2019.


We would like to underline, that LDU announcement will not need to submit in case the posted work does not fall in to the description indicated in the Labour Code of Lithuania, i.e. business travels (conferences, exhibitions, meetings, seminars etc.), art tours or sailors work.


Thus, the main conditions to identify the posted employees and the necessity to submit LDU announcement are as follows:

1.     The foreigner works in Lithuania under a contract for the provision of services or the performance of works concluded by his/her employer with a client operating in Lithuania;

2.     The foreigner works in a branch, representative office, group company of the employer or in other working place in Lithuania;

3.     The foreigner works as a temporary employee.

More information for this new obligation You can find in Sodra’s webpage, here:

Please be informed that Leinonen legal team is able provide comprehensive and exhaustive legal advice for all issues of the legal status of foreigners.


Information above was prepared by Leinonen Lithuania Legal Team.  

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