Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027
Hinweis zum Datum: Corrected 2026-09-09: Sodra's own guidance page (sodra.lt/imokos/vykdau-individualia-veikla, section "Kiek turiu sumokėti 'Sodrai' sveikatos draudimo įmokų 2026 metais?") states the annual PSD/VSD balancing settlement for individual-activity income earned in 2026 is due "ne vėliau kaip iki gegužės 4 dienos" (no later than 4 May) -- i.e. 4 May 2027, not 1 May as previously listed. Historically this date has moved (1 May for 2021, 2 May for 2022-2025, 4 May for 2026), so it is not simply "1 May shifted to the next business day"; verify the exact date via Sodra each year.
Jedes Jahr im Mai, fällig bis zum 4. · Due by the date Sodra publishes each year for the annual PSD/VSD balancing settlement, aligned with the GPM311 annual income tax return -- historically around 1-4 May but not a simple weekend-shift of 1 May (confirmed as 4 May for the 2026 contribution year via sodra.lt). Applies only to individuals with an individual activity certificate.
Was sich ändert
A self-employed individual operating under an individual activity certificate must settle their annual state social insurance (VSD) and compulsory health insurance (PSD) contributions based on declared individual-activity income for the year, alongside the annual income tax return, by 4 May 2027 for the 2026 contribution year (the exact date is republished annually by Sodra).
Wer betroffen ist
Self-employed individuals in Lithuania operating under an individual activity certificate (e.g. an outsourced accountant, P3-type profile).
Größen: kleinst · Branchen: Alle Branchen
Was zu tun ist
Calculate annual VSD/PSD contributions due on individual-activity income for the previous year (minimum and maximum contribution bases apply) and settle any balance with Sodra by the date Sodra publishes for that year (4 May for the 2026 contribution year, i.e. 2027), alongside filing the GPM311 income tax return.
Nächste Termine
Sanktion
Late-payment interest and potential debt recovery action by Sodra.
Quellen
- e-seimas - Valstybinio socialinio draudimo įstatymas (e-seimas.lrs.lt)
- Sodra – Vykdau individualią veiklą (individual activity contributions) (sodra.lt)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.