1. Insurers shall pay compulsory health insurance contributions amounting to 3 per cent of the income calculated in accordance with the procedure laid down by the Law on State Social Insurance, on which social insurance contributions are calculated, for the following persons:
1) who work under the employment contract, hold elective positions on the membership basis in elective organizations, work in partnerships, agricultural companies or cooperative organizations on the membership basis, civil servants of public administration, covert participants of criminal intelligence who are paid remuneration according to written agreements on confidential co-operation concluded with them, as well as persons referred to in subparagraphs 1 and 2 of paragraph 2 of Article 4 of the Law on State Social Insurance;
2) state politicians, judges and candidates to judges of the Constitutional Court, the Supreme Court of Lithuania, other courts, officers of prosecutors’ offices, the chairman of the Board of the Bank of Lithuania, his deputies, members of the Board, heads of state institutions establishments appointed by the Seimas or the President of the Republic, other officers of state institutions or establishments appointed by the Seimas or the President of the Republic, chairmen of state (standing) commissions and councils appointed by the Seimas or the President of the Republic, chairman of other state (standing) commissions and councils, their deputies and members, as well as officers of the commissions or councils set up under special laws, provided they receive remuneration for their work;
2. Persons referred to in paragraph 1 of Article 17 of the Law on Health Insurance and in subparagraphs 1 and 2 of paragraph 2 of Article 4 of the Law on State Social Insurance shall pay compulsory health insurance contributions in the amount of 6 per cent on the income calculated for a person in accordance with the procedure laid down by the Law on State Social Insurance, on the basis of which social insurance contributions are calculated.
3. Persons receiving income under the copyright contract as well as income from sports activities, performing activities, with the exception of the persons who engage in an appropriate individual activity, shall pay compulsory health insurance contributions in the amount of 6 per cent, and the insurers – compulsory health insurance contributions in the amount of 3 per cent on the income on the basis of which social insurance contributions are calculated. For the persons having the status of artistic creator who do not receive income under the copyright contract and who are not the persons referred to in paragraph 4 of Article 6, paragraph 1 and paragraphs 4–9 of Article 17 of the Law on Health Insurance the compulsory health insurance contributions shall be paid in the manner prescribed by the Government from the Programme of Social Protection of Artistic Creators by the state budget appropriations manager specified in the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for an Appropriate Year. The amount of such contribution – 9 per cent of the minimum monthly earnings effective on the last day of the month for which the contribution is being paid.
4. Natural persons who engage in the following activities shall pay compulsory health insurance contributions in the amount of 9 per cent on the income on the basis of which their social insurance contributions are calculated:
1) individual non-agricultural activities, with the exception of the persons specified in paragraph 5 of Article 17 of the Law on Health Insurance;
2) individual agricultural activities as well as value added tax payers (with the exception of the persons specified in paragraph 7 of Article 17 of the Law on Health Insurance).
5. Natural persons who, while conducting individual activities, pay the income tax of individuals on the income from individual activities when acquiring a business certificate, shall, each month, pay compulsory health insurance contributions in the amount of 9 per cent of the minimum monthly earnings which are valid on the last day of the month for which a contribution is being paid. Contributions of the persons referred to in paragraph 4 of Article 6, subparagraphs 1 and 2 of paragraph 1 as well as paragraph 2 of Article 17 of the Law on Health Insurance, shall be calculated in proportion to the period of validity of the issued business certificate.
6. Individual enterprises shall pay for owners of individual enterprises, partnerships shall pay for members of partnerships and small partnerships shall pay for members of small partnerships the compulsory health insurance contributions in the amount of 9 per cent on the sum on the basis of which their social insurance contributions are calculated. In the cases where an individual enterprise, a partnership or a small partnership does not temporarily carry out activities and has informed about this fact the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania in accordance with the procedure laid down by it or the above-mentioned enterprise or partnership has the status of an enterprise in bankruptcy or in liquidation, owners of individual enterprises, members of partnerships and members of small partnerships shall, each month, pay for themselves the compulsory health insurance contributions equalling to 9 per cent of the minimum monthly earnings valid on the last day of the month for which a contribution is being paid, provided they do not belong to the persons specified in paragraphs 1–8 of Article 17 and in paragraph 4 of Article 6 of the Law on Health Insurance.
7. Persons who are not the persons listed in paragraphs 1–5 of Article 17 and paragraph 4 of Article 6 of the Law on Health Insurance and the economic size of the agricultural holding or the holding whereof, in accordance with the calculations carried out by the State Enterprise Agri-Information and Rural Business Centre for a period from the 1st of January to the 31st of December of the last year, does not exceed 2 economic size units shall, each month, pay for themselves compulsory health insurance contributions in the amount of 3 per cent of the minimum monthly earnings which are valid on the last day of the month for which the contribution is being paid.
8. Persons who receive allowances, specified in the Law on Sickness and Maternity Social Insurance, from the budget of the State Social Insurance Fund, on the basis of which the personal income tax must be exacted in accordance with the procedure laid down by the Law on Personal Income Tax shall pay compulsory health insurance contributions in the amount of 6 per cent on such income.
9. Persons who do not fall within the categories referred to in paragraphs 1–8 of Article 17 and paragraph 4 of Article 6 of the Law on Health Insurance, shall, each month, pay for themselves compulsory health insurance contributions in the amount of 9 per cent of the minimum monthly earnings valid on the last day of the month for which the contribution is being paid.
10. Customers provided with agricultural and forestry services validated by a receipt, where the provision of such services is defined by the Law on the Provision of Agricultural and Forestry Services Validated by a Receipt, shall pay for service providers compulsory health insurance contributions in the amount of 9% of the remuneration amount calculated for a relevant service provider in relation to the services supplied.
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