Lithuania: annual VSD and PSD contributions settlement for individual activity, due 1 May
Date note: Gemini candidate audit (2026-09-08), confidence: likely, not independently verified via a fetched Sodra source this session -- sodra.lt could not be fetched by automated tools (same access issue noted in the dataset's own lt-sodra-sam-monthly entry). Verify directly with Sodra before relying on the exact date.
Every year in May, due by the 1st. · Due 1 May, aligned with the GPM311 annual income tax return; shifts to the next business day when 1 May falls on a weekend or public holiday. Applies only to individuals with an individual activity certificate.
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 1 May of the following year.
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 1 May, 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 (www.sodra.lt)
Last verified 8 September 2026. Informational only, not legal advice.