The Lithuanian parliament is currently reviewing a draft law concerning the State Social Insurance Fund Budget for 2025, which outlines changes to social insurance contribution rates.
Under the proposed framework, employee contributions will include a rate of 8.72% for pension social insurance, along with contributions of 1.99% for sickness social insurance and 1.81% for maternity social insurance.
For employers, the draft law specifies a contribution rate of 1.31% for unemployment insurance, increasing to 2.03% for those employing individuals on fixed-term contracts.
Additionally, work accident and occupational disease insurance will feature a general contribution rate of 0.16%, with differentiated rates for various groups: 0.14% for Group I, 0.43% for Group II, 0.7% for Group III, and 1.4% for Group IV.
A component of the draft is the establishment of the average monthly salary (VDU), which is proposed at EUR 2,108.88. This amount serves as the basis for calculating employee contributions, currently set at 60 VDU.
This law is expected to enter into force from 1 January 2025.
