Lithuania PSD (self-employed compulsory health insurance)

Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end

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").

Najbliższy termin: 31 października 2026potem 30 listopada 2026, 31 grudnia 2026

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).