Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Socialinis draudimas ir Privalomasis sveikatos draudimas
    LT - Lithuania
    EUR
    Date
    Year
    1991
    2018/01/01
    2018/03/13 14:12:54

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    LT - Lithuania
    No Yes

    Taxpayers

    Owners of individual enterprises, small community members; general partnerships and limited partnerships full members; persons who are engaged in individual activities, as defined in PIT Law (lawyers, assistant lawyers, notaries, bailiffs, persons with business licenses and others); natural persons who are engaged in individual agricultural activities under certain conditions.
    Self-employed persons

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    38.9 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps:
    The base of contributions for owners of individual enterprises, small community members; general partnerships and limited partnerships full members; persons who are engaged in individual activities may not exceed 28 amounts of the national average wage (22,643.60 Eur).
    The base of contributions for owners of natural persons who are engaged in individual agricultural activities may not exceed 14 amounts of the national average wage (11,321.80 Eur).

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    Part of D613
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    140.9
    0.3627 %
    1.2218 %
    2015
    124.6
    0.3329 %
    1.1529 %
    2014
    104.6
    0.286 %
    1.0407 %
    2013
    95.8
    0.274 %
    1.0162 %
    2012
    76.2
    0.2285 %
    0.8473 %
    2011
    74.9
    0.2395 %
    0.8804 %

    Footnotes