Lithuania Salary, GPM & Sodra Calculator
Calculate net take-home salary, dynamic NPD formula, personal income tax (20% / 32%), Sodra pension (12.52%), health PSD (6.98%), and employer on-costs.
💼 Darbo užmokesčio duomenys (Wage Parameters)
📊 Darbo užmokesčio apskaitos lapelis (Payslip Statement)
| Mokesčio / Įmokos rūšis | Tarifas / Formulė | Suma (€) |
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Dažniausiai užduodami klausimai (Statutory FAQs)
How does the non-taxable income threshold (NPD) formula work in Lithuania?
The dynamic monthly non-taxable amount (NPD - Neapmokestinamasis pajamų dydis) is calculated for monthly earnings exceeding the minimum wage (€924): NPD = 747 - 0.5 * (Monthly Gross - 924). The NPD gradually phases out to zero as monthly gross salary approaches approximately €2,167.
What is the Personal Income Tax (GPM) rate on employment wages in Lithuania?
Taxable wage income (Gross minus applied NPD) is taxed at 20.0% up to an annual threshold of 60 average national wages (VDU, approx. €114,162/year). Any earnings exceeding 60 VDU are taxed at 32.0%.
What are the employee social security deductions paid to Sodra?
The mandatory employee deductions are: Pension and Social Insurance (VSD) at 12.52% (or 15.52% if contributing +3% to voluntary II-tier pension accumulation) + Compulsory Health Insurance (PSD) at 6.98%, totaling 19.50% (or 22.50%).
What is the employer payroll contribution rate in Lithuania?
Following the 2019 tax consolidation reform, the standard employer social tax is just 1.77% (comprising 1.45% unemployment insurance, 0.16% Long-Term Employment Benefit Fund, and 0.16% Guarantee Fund).
How do voluntary 2nd pillar pension savings affect take-home salary?
Employees enrolled in 2nd pillar pension funds contribute an additional 3.0% of their gross salary, which is automatically withheld by the employer alongside standard Sodra deductions.
Engr. Muhammad Shahzad
Verified Baltic & EU Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lithuanian labor jurisprudence under the Labor Code (Darbo kodeksas), State Social Insurance Fund (Sodra - VSD and PSD mechanics), State Tax Inspectorate (VMI - GPM, NPD formula, Pelno mokestis, PVM), and Centre of Registers (Registrų centras) corporate governance (UAB, MB, Individuali veikla).