Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end
Uwaga do daty: 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").
Co miesiąc, termin do 31. dnia miesiąca. · 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).
Co się zmienia
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.
Kogo dotyczy
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).
Wielkości: mikro · Sektory: Wszystkie sektory
Co zrobić
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.
Najbliższe terminy
Sankcje
Loss of continuous health insurance coverage and late-payment interest on arrears.
Źródła
- Sodra – Vykdau individualią veiklą (individual activity contributions) (sodra.lt)
- e-seimas - Valstybinio socialinio draudimo įstatymas (e-seimas.lrs.lt)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.