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Generic Tax Name Social security contribution - State social insurance (Employees)
Tax name in the national language Valstybinio socialinio draudimo įmoka
Tax name in English State social insurance contribution
Member State LT-Lithuania
Tax in force since 1991/06/20
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Republic of Lithuania Law on State Social Insurance.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The basis of finance of State Social Insurance is the independent budget of State Social Insurance fund. This fund is not part of budget of State and Local Government. Assignment form State budget is granted when social insurance payments arises or incomes reduces because of statements accepted by Parliament.

Payments from State Social Insurance Fund are prescribed as payments provided in the Law on State Social Insurance Pensions, Law on Sickness and Maternity Social Insurance, Law on Social Insurance of Occupational Accidents and Occupational Diseases, Law on Unemployment Social Insurance

 
Geographical Scope All the territory of Republic of Lithuania.
 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

1. Individuals covered by all types (state social pension insurance, sickness and maternity social insurance, unemployment social insurance, social insurance against accidents at work and occupational diseases, health insurance) of state social insurance on a compulsory basis: 

1) persons employed on the basis of employment contracts; notary candidates (assessors); persons receiving remuneration for work and holding elected posts in elected organizations on the basis of membership as well as persons appointed to constituency, town, region and polling district electoral and referendum commissions; persons who are related to the insurer by employment or corresponding relations, as defined in the Law on Income Tax of Individuals, at the same time receiving income from this insurer for sports or performing activities; also the persons listed in Paragraphs 1 and 2, Article 4 of the Law on State Social Insurance – permanent residents of Lithuania, as defined in the Law on Income Tax of Individuals, receiving income under author's agreements from the insurer – a Lithuanian entity, as this term is defined in the Law on Income Tax of Individuals;

2) state politicians, judges, state officials and civil servants indicated in the Law on the Remuneration of State Politicians, Judges and State Officials and the Law on Civil Service (with the exception of the civil servants indicated in paragraph 2), persons indicated in the Law on Delegation of Persons to International and European Union or Foreign States' Institutions receiving remuneration for work from a delegating institution of the Republic of Lithuania which pays social insurance contributions; persons receiving remuneration for work and appointed by the Seimas, the Speaker of the Seimas, the President of the Republic or the Prime Minister, the officers of the State Security Department, the officers of the Second Investigation Department under the Ministry of of Defence.

2. Individuals covered by pension, unemployment state social insurance and health insurance on a compulsory basis:

1) officers of the system of the internal service, the Special Investigation Service and the Prisons Department under the Ministry of Justice of the Republic of Lithuania, as well as the officials of the agencies and undertakings subordinate thereto;

2) servicemen in the professional military service of the system of national defence, as well as the volunteer soldiers, other active reserve soldiers, managed reserve soldiers, called up for training, exercises or duty assignments.

3.  Individuals covered by pension and unemployment state social insurance on a compulsory basis:

1) spouses of civil servants, servicemen in professional military service and delegated persons who have not attained the age of superannuation age and do not receive the income related to employment relations – during a period when they reside abroad together with the civil servant or delegated person, where the latter has been delegated, or the civil servant has been transferred to a post at a diplomatic mission, consular office of the Republic of Lithuania, mission of the Republic of Lithuania at an international organization, international or European Union institution, a foreign state's institution; was sent on a special mission, or when they reside together with a serviceman in professional military service, where the serviceman in professional military service has been assigned to fulfil military service at a diplomatic mission, consular office of the Republic of Lithuania, mission of the Republic of Lithuania at an international organization, a foreign state's or international military or defence institution. Spouses of delegated persons are covered only if the delegated person receives remuneration for work and social insurance contributions of it are payable by the delegating institution of the Republic of Lithuania. Spouse of the President of the Republic who has not attained the age of superannuation and does not have individual insured income – during the tenure of the President of the Republic; 

2) servicemen fulfilling mandatory initial military service in the armed forces of the Republic of Lithuania and the persons performing alternative national defence service;

3) by a choice of a family one of the parents (adoptive parents) or a person which was appointed under the established procedure to be a child's foster-parent, raising a child up to three years old;

4) one of the parents (adoptive parents) (under superannuation) of a disabled person who has a regular care dependence, or a person which was appointed under the established procedure to be a guardian or custodian of this disabled person and attending at home the said disabled person. This provision is also applied to one of the parents, guardian or custodian attending at home an invalid of absolute disability which was acknowledged as such up to July 1, 2005.

4. Natural persons, who are engaged in individual agricultural activity, when the economic size of an agricultural holding or a farm, according to calculations of the state undertaking Agricultural Information and Rural Business Centre for the tax period of the previous year from January 1 until December 31, equals to or exceeds 4 size units (hereinafter – farmers and their partners); natural persons, who are engaged in individual activity,  excluding those engaged in individual activities under business licenses, family members, as defined in  the Family Law covered on a compulsory basis by pension social insurance for the principal and supplementary parts of their pension, sickness and maternity social insurance, when coverage provided an entitlement to receive only maternity, paternity and maternity (paternity) benefits and health insurance.

5. The owners of sole proprietorships and general partners of general partnerships and limited partnerships, small communities members are compulsory covered by health insurance and having received income related to employment or corresponding relations from their sole proprietorship or partnership, are covered by pension social insurance for the basic and supplementary parts of pension.

6. Persons covered on a compulsory basis by pension social insurance to receive only the basic part of a pension shall include:

1) persons engaged in individual activities under a business licence;

2) clergymen of traditional and other religious communities and associations recognized by the State as well as the nuns and monks.

7. Permanent residents of the Republic of Lithuania, excluding those listed in Paragraphs 1 and 2, Article 4  of the Law on State Social Insurance, receiving income under author's agreement from the insurer – a Lithuanian entity, shall be covered on a compulsory basis by pension social insurance for the principal and supplementary parts of their pension, sickness and maternity social insurance, as well as health insurance, except for cases when such income is sourced from engagement in individual activities. Permanent residents of Lithuania receiving income for sports or performing activities from the insurer – a Lithuanian entity, as these terms are defined in the Law on Income Tax of Individuals, with which they are not related by employment or corresponding relations, shall be covered on a compulsory basis by pension social insurance for the principal and supplementary parts of their pension, sickness and maternity social insurance, when coverage provided an entitlement to receive only maternity, paternity and maternity (paternity) benefits, as well as health insurance, except for the cases when such income is sourced from engagement in individual activities. This provision shall apply to persons who are not permanent residents of Lithuania, but for whom social insurance legal acts shall be applicable in accordance to the international treaties of the Republic of Lithuania or the regulations of the European Union Social Security System Coordination.

8. Individuals covered on a compulsory basis only by social insurance of occupational accidents and occupational diseases shall include:

1)  pupils of vocational schools, students of post-secondary and higher education institutions as well as the persons posted by local labour exchange offices for vocational training or vocational rehabilitation – during their vocational practice at an agency or undertaking;

2) persons receiving remuneration for work and placed in social and psychological rehabilitation institutions – during the period of their work;

3) persons sentenced to imprisonment and receiving remuneration for work – during the period of their work;

4) persons performing voluntary practice for Employment Promotion Act, - on a voluntary practice during the contract period.

9. Employed with the Employment Contracts, Lithuanian citizens who do not permanently reside in Lithuania as well as foreigners who are employed with the Employment Contracts, but are not considered to be the persons who permanently or temporarily live in Lithuania, are compulsorily insured by the pensions, unemployment, sickness, maternity, accidents at work and occupational diseases insurance.

10. Criminal intelligence secret members who according to the relevant written secret cooperation agreements receive reward – during the secret period set in these cooperation agreements are compulsorily insured by the pensions social and health insurance.

 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments

Contributions of taxable persons social insurance are computed on the basis of salaries not less as minimum monthly salary, or of labour intersource payments not considered in payment source, as well as:

1) the basic salary and the other additional wages calculated by insurer for insured for his work according Labour Code and other legal acts; 

2) remuneration as well as basic salary, seniority bonus, additional pay prescribed in Law on State Service; 

3) remuneration as well as salary prescribed in the Law of politicians, judges, state officers labour payment;

4) bonus and outgoing payments;

5) compensations for yearly paid leaves, special-purpose leaves (except pregnancy, childbirth, paternity leaves, child care leave until the child is 3 years old) and yearly paid leaves unused or time wasted compensations;

6)  the compensations and other benefits received from the international or European Union institution, or a foreign state institution, if social insurance contributions are not calculated thereon according to the legal acts on the basis whereof the institutions pay the remuneration;

7) premiums, allowances and other payments on that nature;

Social insurance contributions of self-employed persons are calculated and paid from the annual amount of income received during the preceding year.

The basis for payment of social insurance contributions of farmers and their partners, whose income are taxed with residents' income tax during the tax period according to provisions of the Law on Income Tax of Individuals, constitutes a sum of taxed income of every person's agricultural activity (without deducting compulsory health insurance and state social insurance contributions) but not smaller than 12 minimum monthly salaries and not bigger than a sum of 12 insured income amounts of the current year approved by the Government of the Republic of Lithuania. 

Family members’ social insurance contribution base consists of the family member’s maintenance income, provided in the Family Law, but not less than 12 minimum monthly salaries, and no more than 12 of the Government of the Republic of Lithuania approved the current year’s income up to the sum insured.

The sum of annual income of farmers and their partners, whose income are not taxed with residents' income tax during the tax period according to provisions of the Law on Income Tax of Individuals, is considered a sum of 12 minimum monthly salaries.

The basis for payment of social insurance contributions of persons, who are engaged in individual activity, constitutes 50 per cent a sum of taxed income of every person's individual activity (without deducting compulsory health insurance and state social insurance contributions). The basis for payment of state social insurance contributions may not be bigger than a sum of 48 insured income amounts of the current year approved by the Government of the Republic of Lithuania during the current year, whereas the basis for payment of these contributions on a monthly basis may not be bigger than a sum of 4 insured income amounts of the current year approved by the Government of the Republic of Lithuania.

The basis for payment of social insurance contributions of the owner of a sole proprietorship, as well as a general partner of general partnership or limited partnership and a member of a small community for period of one year from the start of the first activity consists of a sum  of funds for personal needs of the owner of a sole proprietorship, a general partner of partnership or a member of a small community taken from a sole proprietorship, a partnership or a small community which is declared to the State Tax Inspectorate under the Ministry of Finance as the labor relations or corresponding relations income.

The basis for payment of social insurance contributions of the owner of a sole proprietorship, as well as a general partner of general partnership or limited partnership and a member of a small community consists of a sum  of funds for personal needs of the owner of a sole proprietorship, a general partner of partnership or a member of a small community taken from a sole proprietorship, a partnership or a small community which is declared to the State Tax Inspectorate under the Ministry of Finance as the labor relations or corresponding relations income if the social security contributions for these persons are paid for a sole proprietorship, a partnership or a small community or they have paid contributions as self-employed persons, except those who are engaged in individual activities under a business license, or they are the persons listed in Paragraphs 1 or 2 points 1 and 2, Article 4 of the Law on State Social Insurance or when they are appointed by the state social insurance old age or incapacity (disability) pension, or if the owner of a sole proprietorship, as well as a general partner of partnership and a member of a small community is not older than 29 years (applicable for the period up to the end of the calendar year in which the person reaches the age of 29 years).

The basis for payment of social insurance contributions of the owner of a sole proprietorship, as well as a general partner of general partnership or limited partnership and a member of a small community  consists of a sum  of funds for personal needs of the owner of a sole proprietorship, a general partner of partnership or a member of a small community taken from a sole proprietorship, a partnership or a small community which is declared to the State Tax Inspectorate under the Ministry of Finance as the labor relations or corresponding relations income and which cannot be less than the minimum monthly salary during calendar month.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

The base of social insurance contributions of the persons who are engaged in individual activity, the owners of sole proprietorships, general partners of general partnerships or limited partnerships, as well as members of small communities and of the persons insured according Paragraph 5, Article 4 of the Law on State Social Insurance (persons receiving income under author’s agreement  and not listed in Paragraphs 1 and 2, Article 4 of the Law on State Social Insurance and persons receiving income for sports and performing activities from the insurer with which they are not related by employment or corresponding relations) during a calendar year may not exceed 48 amounts of insured income of the current year as approved by the Government of the Republic of Lithuania (20,688 EUR), and the monthly base of these contributions may not exceed 4 amounts of insured income of the current year as approved by the Government of the Republic of Lithuania (1,724 EUR).


Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

1. Social insurance contributions shall not be calculated on:

1) the amount of an allowance paid to an insured person by the employer upon the death of the insured person’s spouse, children (adopted children), parents (adoptive parents) as well as in the cases of natural disasters, fires and explosions, provided it does not exceed 5 minimum monthly salaries. The amount from which no social insurance contributions is calculated shall be increased by the number of times equivalent to the number of deceased family members of an insured person specified in this paragraph for which an allowance has been paid;

2) an allowance paid by the insurer upon the death of an insured person to his spouse, children (adoptive children) or parents (adoptive parents);

3) benefits for the rent of an apartment, electricity, heat, hot and cold water supply, utilities and communications services, use of personal means of transport, catering of employees as well as the benefits intended to compensate for expenses of the employees whose work is performed during a travel, in field conditions, is related to driving or is of a movable nature and paid in the amount and in the cases specified by laws;

4) the benefits intended to cover postings’ expenses and not subject to personal income tax as well as postings’ expenses for the persons travelling abroad on business, where only the forward and return journey is paid for (including the execution of a visa, insurance against an illness and other compulsory expenses related to the crossing of state borders), paid in the amount and in the cases specified by laws;

5) the benefits as specified by laws to reimburse for material damage as a result of mutilation, other impairment to health or the death of the breadwinner;

6) the amounts paid by undertakings, agencies and organisations for the training, improvement of qualification and retraining of employees. The scholarships or other additional benefits associated training, improvement of qualification or retraining paid to employees are not assigned to these amounts;

7) sickness benefits as paid from the insurer’s funds for the first two days of illness;

8) late payment interest for delayed payment of the benefits related to employment relations

9) the insurer’s funds paid for the vaccination of employees against infectious diseases and compulsory preventive health examination of the employees;

10) the amounts awarded by courts and recovered to reimburse for pecuniary and non-pecuniary damage;

11) the scholarships, benefits and compensations of students and pupils of educational establishments intended to cover travel and learning (studies) expenses, where they are paid from the funds of the state budget and municipal budgets of the Republic of Lithuania, funds of the non-profit entities established in accordance with the procedure laid down by laws of the Republic of Lithuania and foreign states in accordance with the procedure laid down by laws, if the recipient of a scholarship is not a member or employee of the entity which pays the scholarship and if such a scholarship does not relate to the work or services performed or intended to be performed for these entities by the recipient of the scholarship;

12) the compensations paid when admitting or transferring for work at another location;

13) compensations for the wear of the tools and working clothes belonging to employees;

14) the compensations paid for the maintenance of the spouses and children (adopted children) of civil servants, delegated persons or servicemen in professional military service who have moved abroad together with the aforementioned persons;

15) the compensations for the expenses related to working abroad as paid to civil servants, delegated persons and servicemen of professional military service, also to mission’s employees who are members of the diplomatic staff or administrative and technical staff;

16) the remuneration received from the international or European Union institution, or a foreign state institution,  provided social insurance contributions are calculated thereon according to the legal acts on the basis whereof the institutions pay the remuneration;

17) the compensations paid to employees for the use of musical instruments, where the creative workers of theatres and concert agencies use for their creative activities the musical instruments belonging to them by the right of personal ownership;

18) the insurance contributions paid for supplementary (voluntary) health insurance by the insurer for the benefit of employees, when the object of insurance is covering of the health care services of an insured person;

19) the insurance premiums paid by the employer to an insurance company for employee life insurance, insurance against accidents or civil liability insurance, when it is stipulated in the insurance contract that upon occurrence of an insured event, the amount of insurance indemnity shall be paid to the employer, and in the case of civil liability insurance – to the employer or third person;

20) the monthly allowances to members of the Lithuanian Academy of Science for the name of member of the Lithuanian Academy of Science, and the monthly allowances to professors emeritus paid by higher education schools in the amount fixed by the university senate;

21) the value of in-kind income received by an employee from the employer shall not be subject to the personal income tax according to the Law on Personal Income Tax;

22) the pension allowances paid to former employees from the undertaking’s pension funds or funds intended for this purpose;

23) the insurance premiums which payment is mandatory according tot he laws of the Republic of Lithuania for additional insurance of employees’ life and health;

24) the average remuneration payable to the employee dismissed from office for the overdue time, when payment to the employee is delayed not through the employee’s fault;

25) the bonuses payable to members of the board or supervisory council;

26) the remuneration of authors and owners of related  for the use of works or objects of related rights according to granted licenses to use the works or objects of related rights, also from the compensatory remuneration paid to authors and owners of related rights for the lending of books to libraries, reprographic reproduction of works, and reproduction of works and objects of related rights for personal purposes, the income received for the right to use the object of industrial property sold or transferred under a license agreement;

27) Calculated value-added tax of selling for delivered goods and services.

2. Persons engaged in individual activities under business certificates shall be allowed not to pay social insurance contributions (this period will not be included in social insurance record), if these persons:

1) receive the social insurance old-age or social insurance work incapacity (invalidity) pension as awarded under the Law on State Social Insurance Pensions;

2) receive the social assistance pension or compensation, with the exception of the orphan’s social assistance pension awarded under the Law on State Social Assistance Benefits;

3) receive the old-age or work incapacity (invalidity) pension related to social insurance relations (social insurance pension) from an EU Member State and from another state of the European Economic Area, Confederation of Switzerland, or the country with which Lithuania has signed an international treaty for application of social security aid (the provisions of this paragraph are applicable from 1 January 2009);

4) are in imprisonment institutions or have been imposed, by a court’s judgment in accordance with the procedure laid down by the Criminal Code, compulsory medical treatment measures of in-patient observation or reformative sanctions in specialised mental health care institutions;

5) are compulsorily covered by social insurance under laws of theRepublicofLithuania;  

6) have the obligatory social insurance record to receive the social insurance old-age pension under the Law on State Social Insurance Pensions.

3. Farmers and their partners, provided the economic size of an agricultural holding for the preceding fiscal period from 1 January to 31 December is equal to 14 European size units or smaller shall not be obliged to pay social insurance contributions (this period shall not be included into the social insurance standing), provided these persons:

1) recieve a social security pension or social security (disability) pensions granted under the Law of the State Social Insurance Pensions;

2) receive a social pension or a benefit compensation, except for the orphans‘ benefit pensions administered in accordance to the Law of the State Social Assistance Benefits;

3) receive a social insurance-related (social insurance) of the old age or incapacity (disability) pension from the European Union Member States, other European Economic Area countries, the Swiss Confederation or a country with which the Republic of Lithuania signed an international agreement on social security.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
3.00 %  From  EUR/Natcur  To  EUR/Natcur

Health care
6.00 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Social security contribution paid by Employee for pensions is 4 per cent  if an insured person pays additional 1 per cent pension contribution at his own expense.

1. Rate of persons receiving income from sports activities or the performer’s activities and receiving income under author's agreements:

Insurer’s rates are:

1) social insurance for pensions – 3 per cent (4 per cent if an insured person pays additional 1 per cent pension contribution at his own expense) ;

2) social insurance of health – 6 per cent

2. Rate of farmers and their partners, family members, natural persons, who are engaged in individual activity,  excluding those engaged in individual activities under business licenses:

1) social insurance for pensions – 26.3 per cent (27.3 per cent if an insured person pays additional 1 per cent pension contribution at his own expense);

2) social insurance of sickness and maternity – 2.2 per cent;

3) social insurance of health – 9 per cent.

3. Rate of  owners of sole proprietorships and general partners of general partnerships and limited partnerships, small communities members:

1) social insurance for pensions – 26.3 per cent (27.3 per cent if an insured person pays additional 1 per cent pension contribution at his own expense);

2) social insurance of health – 9 per cent.

4. Rate of persons engaged in individual activities under a business licence 50 per cent of the basic pension - 52.5 EUR.


Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments
 
Tax due date

The social insurance contributions of the insurer and an insured employed person shall be calculated, deducted and paid to the State Social insurance fund by the insurer of the day when the insured person commences to work, regardless of the date of registration of the insurer at a local tax inspectorate. The insurer shall pay calculated social insurance contributions not later than by the 15th day of the next month, with the exception of the cases specified in Law on State Social Insurance.

State social insurance contributions for persons receiving income upon author agreements or persons receiving income from sport or performance activities shall be calculated, deducted and paid to the Fund by the insurer of the day when the remuneration is due.

Social insurance contributions of owners of sole proprietorships and general partners of general partnerships and limited partnerships, small communities members, family members, farmers and their partners, are paid once a month no later than till the last day of the current month. Farmers and their partners' social insurance contributions of a month, whose income are not taxed with residents' income tax during the tax period according to provisions of the Law on Income Tax of Individuals, are calculated and compulsory paid from a minimum monthly salary. Farmers and their partners' social insurance contributions and health insurance contributions of a month, whose income are taxed with residents' income tax during the tax period according to provisions of the Law on Income Tax of Individuals, are calculated and compulsory paid from their chosen sum, which is not smaller than a minimum monthly salary and not bigger than the insured income per month of the current year.

Social insurance contributions of persons, who are engaged in individual activity,  excluding those engaged in individual activities under business licenses, may be calculated and paid in advance once a month, no later than until the last day of the current month. Social insurance contributions (difference between the sums of paid and payable contributions), when their basis depends on a person's income received the previous year, have to be paid until the deadline of submission of annual income tax declaration to State Tax Inspectorate.

Social insurance contributions of persons engaged in activities under the business licence issued for a period longer than 3 months shall be paid once per quarter, not later than by the 15th day of the first month of the next quarter. Persons engaged in activities under the business licence issued for a period shorter than 3 months must pay social insurance contributions in advance.

 
Tax collector

Administration agencies of the State Social Insurance Fund

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121 + d61131 + d61132

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11,612.84 LTL 34.84
2011 11,109.60 LTL 35.54
2010 10,486.59 LTL 37.41
2009 11,356.94 LTL 42.16
2008 10,018.40 LTL 30.64
2007 8,461.40 LTL 29.14
2006 6,977.30 LTL 28.98
2005 5,871.10 LTL 27.95
2004 5,260.20 LTL 28.84
2003 4,851.20 LTL 29.10
2002 4,493.20 LTL 29.56
2001 4,346.90 LTL 30.62
2000 4,285.90 LTL 32.06
1999 4,031.30 LTL 31.71
1998 4,045.30 LTL 31.07
1997 3,389.20 LTL 28.91
1996 2,577.80 LTL 26.54
1995 1,930.80 LTL 24.87

Comments

Combined together SSC revenues for employers and employees.

Based on the Law of State Social Insurance Fund 2013 No. XII-66 revenues for 2013 are accounted excluding social security contribution for health (2.770 million litas).