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Sodra Is Where Roughly a Fifth of Your Salary Goes
Sodra (Valstybinio socialinio draudimo fondo valdyba) is Lithuania's State Social Insurance Fund. If Poland has ZUS and Germany has its Sozialversicherung, this is Lithuania's version โ the system that pays for pensions, sick leave, parental leave, unemployment benefit and public healthcare.
The number that matters to you: 19.5% of your gross salary is deducted for Sodra, on top of income tax. Your employer pays a further 1.77% separately. It's automatic โ your employer registers you, deducts it, and pays it. But understanding what you're buying matters, because it determines whether you get paid when you're sick, whether you can see a doctor for free, and what pension you'll eventually draw.
The short version
- You pay 19.5% of gross salary โ deducted automatically
- Your employer pays 1.77% on top (2.49% for fixed-term contracts)
- It covers pension, healthcare, sickness and parental leave
- Health insurance (PSD) is part of it โ that's your access to public healthcare
- Self-employed pay 19.5% on 90% of taxable income
Sodra Contribution Rates in 2026
The 19.5% isn't one tax โ it's four separate insurances bundled together. Here's exactly where it goes:
What you pay (employee)
| Insurance type | Rate | What it funds |
|---|---|---|
| Pension (pensijลณ draudimas) | 8.72% | Your state pension |
| Health (PSD) | 6.98% | Public healthcare access |
| Sickness (ligos draudimas) | 1.99% | Sick pay |
| Maternity/paternity (motinystฤs) | 1.81% | Parental leave benefits |
| Total deducted from your salary | 19.50% |
What your employer pays
| Insurance type | Rate |
|---|---|
| Unemployment insurance | 1.31% |
| Accidents at work | 0.14% |
| Guarantee Fund | 0.16% |
| Long-term Employment Fund | 0.16% |
| Total employer cost on top of gross | 1.77% |
Fixed-term contracts carry a higher employer rate of 2.49%. Note that unemployment insurance is paid by your employer, not you โ but you're still the one covered by it.
Optional: Pillar II pension accumulation. If you've joined Lithuania's second-pillar pension scheme, an additional 3% comes out of your salary on top of the 19.5%. It's voluntary, and it goes into a private pension fund in your name rather than the state system.
See exactly what lands in your account
Enter your gross salary and get your net pay, with GPM and Sodra broken out line by line.
What Your Contributions Actually Buy
๐ฅ Public healthcare
The 6.98% PSD portion is what gives you access to Lithuania's public health system โ GP visits, hospital treatment and subsidised prescriptions.
๐ด State pension
The 8.72% pension share builds your entitlement. Years contributed and amount earned both count toward what you eventually receive.
๐ค Sick pay
If illness keeps you off work, sickness insurance replaces part of your income after the employer-paid initial days.
๐ถ Parental leave
Maternity, paternity and childcare benefits โ among the more generous systems in the EU, and a real consideration if you're planning a family here.
๐ผ Unemployment benefit
Funded by your employer's contribution. Requires a minimum contribution record before you can claim.
๐ฆบ Accidents at work
Covers injury or illness caused by your job, also funded on the employer side.
Claiming Benefits
Most benefits require a minimum contribution record โ you need to have paid in for a qualifying period before you can claim. This catches new arrivals out: you may not be eligible for sick pay or unemployment benefit in your first months in Lithuania.
If you've worked elsewhere in the EU, those periods can often be counted toward your Lithuanian record under EU social security coordination rules. Keep documentation of your contributions from previous countries โ it can make the difference between qualifying and not.
โ Verify before publishing. Qualifying periods, benefit percentages and payment ceilings change and are detailed on sodra.lt. Check each figure against the official pages and link to them directly โ this is exactly the kind of content Google scrutinises hardest.
How You Get Registered
You don't register yourself as an employee. Your employer must register you with Sodra before your first working day โ this is a legal obligation on them, not you.
What you do need first is an asmens kodas (personal code), which comes with your residence registration. Without it, your employer can't register you properly and your contributions can't be tracked to you.
If you're self-employed, registration is on you โ see below.
Your Sodra Account (gyventojams.sodra.lt)
Every insured person gets an online account. Log in with your bank credentials or e-signature and you can see:
- Every contribution ever made in your name, by employer and month
- Your accumulated pension entitlement
- Current benefit claims and payments
- Certificates confirming your insurance status
Worth doing early: check your account a month after starting a job and confirm your employer is actually paying. Unpaid contributions are more common than you'd hope, and they directly reduce your pension and benefit rights.
If You're Self-Employed
Working under individuali veikla changes the calculation. Self-employed people pay Sodra at 19.5% on 90% of taxable income โ so the effective rate is about 17.55% of your taxable base โ and contributions are mandatory regardless of how much you earn.
You register yourself with Sodra and VMI, and you declare and pay yourself rather than having an employer do it. See our guide to individuali veikla vs. running a company for the full comparison.
What Foreigners Need to Know
You pay from day one of employment
Contributions aren't optional or deferred for foreigners. If you're employed in Lithuania, Sodra applies from your first day, regardless of nationality or how long you plan to stay.
If you're posted here temporarily
If your employer sends you to Lithuania temporarily from another EU country, you may remain insured in your home country under an A1 certificate instead. Your employer arranges this before you arrive โ it prevents paying twice.
If you leave Lithuania
Pension contributions aren't lost. Within the EU, your Lithuanian contribution years are aggregated with periods in other member states, and each country pays its share when you retire. Keep your records.
For Ukrainian and Belarusian arrivals
Once you hold a residence permit and take employment, the same rules apply as for anyone else. The Bank of Lithuania and Sodra publish guidance in Russian and Ukrainian, which is worth reading in your own language for anything consequential.
Frequently Asked Questions
How much is Sodra in Lithuania?
Employees pay 19.5% of gross salary: 8.72% pension, 6.98% health insurance, 1.99% sickness and 1.81% maternity. Employers pay a further 1.77% on top (2.49% for fixed-term contracts). An optional Pillar II pension accumulation adds 3%.
Is Sodra the same as income tax?
No. Sodra is social insurance; GPM is income tax. They're calculated differently โ GPM applies to your gross pay minus the NPD tax-free allowance, while Sodra applies to the full gross. Both are deducted before you see your salary.
Do I get healthcare through Sodra?
Yes. The 6.98% PSD (compulsory health insurance) portion is what entitles you to public healthcare. If contributions stop, coverage can lapse โ which matters if you leave a job.
Can I get my Sodra contributions back if I leave Lithuania?
You can't withdraw them as cash. Pension rights are preserved and, within the EU, aggregated with contributions made in other member states, with each country paying its share at retirement.
What happens if my employer doesn't pay?
Your benefit and pension entitlements suffer, so check your account at gyventojams.sodra.lt. Unpaid contributions can be reported to Sodra, and the Guarantee Fund exists partly to protect employees where an employer becomes insolvent.
Do self-employed people pay Sodra?
Yes, and it's mandatory regardless of income level. The rate is 19.5% applied to 90% of taxable income.
Disclaimer. This guide is general information, not tax or legal advice. Rates and qualifying conditions change โ always confirm against sodra.lt or speak to a qualified adviser before making decisions.