Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027
Date note: 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.
Every year in May, due by the 4th. · 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.
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What changes
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).
What has changed here
- Corrected — 1 May 2027 → 4 May 2027
Recorded 8 September 2026
Who is affected
Self-employed individuals in Lithuania operating under an individual activity certificate (e.g. an outsourced accountant, P3-type profile).
Sizes: micro · Sectors: All sectors
What to do
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.
Next occurrences
Penalty
Late-payment interest and potential debt recovery action by Sodra.
Sources
- e-seimas - Valstybinio socialinio draudimo įstatymas (e-seimas.lrs.lt)
- Sodra – Vykdau individualią veiklą (individual activity contributions) (sodra.lt)
Last verified 8 September 2026. Informational only, not legal advice.