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").

Next: 31 October 2026then 30 November 2026, 31 December 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).