Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end
Hinweis zum Datum: Confirmed 2026-09-09 via Sodra's own guidance page (sodra.lt/imokos/vykdau-individualia-veikla): self-employed individuals under an individual activity certificate must pay the minimum PSD contribution (6.98% of the minimum monthly wage) every month, due by the last calendar day of that month ("Kas mėnesį mokama PSD įmoka... Įmoka mokama ne vėliau kaip iki paskutinės mėnesio dienos").
Jeden Monat, fällig bis zum 31. · Due by the last calendar day of each month (clamped for shorter months). Applies only to individuals with an individual activity certificate who are not otherwise insured (e.g. through employment).
Was sich ändert
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Wer betroffen ist
Self-employed individuals in Lithuania operating under an individual activity certificate who are not otherwise covered as employees (e.g. an outsourced accountant working full-time as a sole trader, P3-type profile).
Größen: kleinst · Branchen: Alle Branchen
Was zu tun ist
Pay the minimum monthly PSD contribution to Sodra by the last day of each month; confirm the current minimum contribution amount, which is set relative to the minimum monthly wage.
Nächste Termine
Sanktion
Loss of continuous health insurance coverage and late-payment interest on arrears.
Quellen
- Sodra – Vykdau individualią veiklą (individual activity contributions) (sodra.lt)
- e-seimas - Valstybinio socialinio draudimo įstatymas (e-seimas.lrs.lt)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.