Law No. XV-1065 introduces new social insurance contribution requirements where employees work for multiple employers and their combined wages are below the Minimum Monthly Wage, with the changes taking effect from 1 January 2027.
Lithuania has published Law No. XV-1065, signed on 25 June 2026, introducing new rules for the calculation and payment of social insurance contributions for employees who work for multiple employers.
The amendments to Article 10 of the Law on State Social Insurance of the Republic of Lithuania address cases where an insured person is employed by more than one employer during a month and the combined total salary from all employers is lower than the government-approved Minimum Monthly Wage (MMA).
Under the new rules, employers may be required to pay additional social insurance contributions from their own funds. The obligation applies where an employer pays a salary that is below its proportional share of the MMA, calculated by dividing the MMA by the total number of employers engaging the employee. In such cases, the employer must calculate and pay additional contributions using the formula prescribed by the law.
The legislation also expands the scope of Article 10 by adding individuals employed under employment enhancement programmes prepared by municipal institutions to the categories covered by the social insurance provisions.
Payment and reporting requirements
The State Social Insurance Fund Board (Sodra) must provide employers with information on the additional contribution amount within 15 days. Employers are required to pay the calculated additional social insurance contributions by the end of the month following receipt of that information.
The law also introduces a reporting-related provision. If an employer fails to submit the social insurance report for the previous month by the penultimate working day of the current month, the employee’s salary for that reporting period will be treated as zero when calculating the additional contribution obligation.
The amendments will enter into force on 1 January 2027 and will apply to social insurance contributions calculated for periods beginning on or after that date.
The Director of the State Social Insurance Fund Board is required to adopt the implementing acts necessary for the application of the law by 31 December 2026.
