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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.
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)
- Pension ยท pensijลณ draudimasYour state pension8.72%
- Health ยท PSDPublic healthcare access6.98%
- Sickness ยท ligos draudimasSick pay1.99%
- Maternity and paternity ยท motinystฤsParental leave benefits1.81%
Four insurances collected as one deduction, not four taxes. This is the employee side only โ what your employer pays sits on top of your gross and is in the table below.
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.
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.
What Sodra pays in 2026, from its own benefit pages:
| Benefit | What Sodra pays |
|---|---|
| Sickness | Your employer pays the first two days. Sodra pays 62.06% of your insured income from day three, capped at โฌ3,156.12 a month from 1 July 2026 |
| Maternity | 77.58% for 126 days โ 140 days for a complicated or multiple birth |
| Paternity | 77.58% for 30 days |
| Childcare | 78% for the two non-transferable months, then 60% until the child is 18 months, or 45% then 30% if you stretch it to 24 months. Minimum โฌ592 a month |
| Unemployment | A fixed โฌ172.95 (15% of the MMA) plus a variable part of 45% / 35% / 25% of former pay by quarter. Maximum โฌ1,618.51 a month, minimum โฌ370, paid for 9 months |
The qualifying records are the part people trip over. Sickness benefit needs 3 months of contributions in the last 12, or 6 in the last 24. Unemployment benefit needs 12 months in the last 24. The old-age pension needs a minimum record of 15 years, and 34.5 years in 2026 for a full pension โ rising to 35 years in 2027. Sodra publishes each of these itself: sickness, family benefits, unemployment and the old-age pension, checked 7 August 2026.
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. Pillar II accumulation adds 3% here too, health insurance (PSD) is โฌ80.48 a month in 2026, and contributions stop being charged above an annual ceiling of 43 VDU (Sodra's 2026 rate table).
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.
I started work last month and I am ill. Can I claim sick pay?
Probably not yet, and this is the gap that catches new arrivals hardest. Sickness benefit needs a qualifying contribution record of three months in the last twelve, or six in the last twenty-four โ so paying in from your first day does not mean you are covered from your first day. When you do qualify, your employer pays the first two days and Sodra pays 62.06% of your insured income from day three, capped at โฌ3,156.12 a month from 1 July 2026. One thing that can close the gap: if you have worked elsewhere in the EU, those insurance periods can often be counted toward your Lithuanian record under EU social security coordination rules. Keep the documentation from your previous country โ it is the difference between qualifying and not.
How many years do I have to contribute before I get a Lithuanian state pension?
Fifteen years is the minimum record that gets you a pension at all. A full old-age pension needs 34.5 years in 2026, rising to 35 years in 2027. That is a long horizon for someone arriving mid-career, which is why the aggregation rule matters more than the Lithuanian figure on its own: within the EU your Lithuanian contribution years are added to periods completed in other member states, and each country pays its own share when you retire. Nothing is lost by leaving, but nothing is paid out early either โ you cannot withdraw contributions as cash. Keep your records from every country you have worked in.
I have lost my job. What does unemployment benefit pay, and did I even contribute to it?
You did not, directly โ unemployment insurance is one of the components your employer pays out of its 1.77%, not something deducted from your salary, and you are covered by it regardless. What you need is the record: twelve months of contributions in the last twenty-four. The benefit has two parts. A fixed element of โฌ172.95 a month, which is 15% of the minimum monthly wage of โฌ1,153, plus a variable element of 45% of your former pay in the first quarter of the claim, 35% in the second and 25% in the third. The whole thing is capped at โฌ1,618.51 a month and floored at โฌ370, and it runs for nine months.
My employer is sending me to Lithuania temporarily. Do I pay Sodra as well as my home country's contributions?
You should not have to. If a European employer posts you here temporarily, you can remain insured in your home country under an A1 certificate instead of joining the Lithuanian system, which is what prevents paying twice. The important part is the timing and who does it: your employer arranges the A1 before you arrive, not afterwards. Without it the default applies, and the default is that contributions start from your first day of employment in Lithuania regardless of nationality or how long you plan to stay. If your position is a posting rather than a local hire, confirm the certificate is in hand before your start date.
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.
Under individuali veikla you register with Sodra yourself, calculate the contributions yourself and declare them yourself. Being posted here on an A1 certificate, or aggregating a contribution record from another EU country, is the other place the automatic version stops.
See the deduction in your own payslip, not in the abstract
The Sodra percentage only becomes real against a specific gross salary, and it is taken before anything reaches you. Put your own figure in, then see what the contributions are buying at the far end.