Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th
Every month, due by the 15th. · Applies whenever employment income was paid, and VSD contributions therefore accrued, in the reporting month. Sodra's own website (sodra.lt) could not be fetched directly by automated tools (Cloudflare bot-challenge); the 15th-of-month deadline for both the SAM report and the contribution payment is confirmed instead via the Law on State Social Insurance (Art. 9) and Sodra Board Director's Order No. V-243 (point 52), both mirrored on lrs.lt.
What changes
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Who is affected
Every Lithuania-registered employer, including a single-person UAB/MB with a board member on payroll, that paid at least one person reportable employment income in the reporting month.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
Submit the SAM report to Sodra's territorial branch (via the EDAS self-service system) listing insurable income and contributions per employee, and pay the calculated VSD contributions, both by the 15th of the month following the reporting month.
Next occurrences
Sources
- Law on State Social Insurance (Valstybinio socialinio draudimo įstatymas), Art. 9 – contribution payment due by the 15th of the following month (www.lrs.lt)
- Sodra Board Director's Order No. V-243 (data/SAM report submission rules), point 52 – SAM report due by the 15th of the following month (www.lrs.lt)
Last verified 8 September 2026. Informational only, not legal advice.