Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027
Uwaga do daty: 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.
Co roku w maj, termin do 4. dnia miesiąca. · 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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Co się zmienia
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).
Co się tutaj zmieniło
- Sprostowano — 1 maja 2027 → 4 maja 2027
Zarejestrowano 8 września 2026
Kogo dotyczy
Self-employed individuals in Lithuania operating under an individual activity certificate (e.g. an outsourced accountant, P3-type profile).
Wielkości: mikro · Sektory: Wszystkie sektory
Co zrobić
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.
Najbliższe terminy
Sankcje
Late-payment interest and potential debt recovery action by Sodra.
Źródła
- e-seimas - Valstybinio socialinio draudimo įstatymas (e-seimas.lrs.lt)
- Sodra – Vykdau individualią veiklą (individual activity contributions) (sodra.lt)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.