Partner with Lerio to keep employment in Lithuania legally sound — contracts, payroll and statutory benefits handled against the live rule set.
CurrencyPayroll
All compensation is paid in EUR (€). Cross-border funding is converted at the daily rate on the pay date.
Working hoursSchedule
The standard week is 40 hours / week. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.
Paid leaveTime off
Statutory time off is 15 holidays / year, in addition to nationally observed public holidays.
Payment frequencyCadence
The most common payment frequency is monthly.
By law, the default frequency is bimonthly but can be amended to monthly based on the contract between company and employee.
Minimum wageFloor
The statutory minimum is €6.35. Lerio blocks any contract drafted below the floor.
Tax yearCalendar
The Lithuania tax year runs Jan – Dec. Year-end filings are prepared automatically.
Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.
Employee taxes
withheld from grossIncome Tax Rates
withheld from grossPersonal Income Tax
Taxable Annual Income (EUR)
Tax Rate (%)
Up to 126,532
20
Above 126,532
32
Employer taxes
on top of grossEmployer Tax
on top of grossSocial Security (permanent)
Contribution Type
Rate
Social Security (permanent)
1.77%
Social Security (fixed-term)
Social Security (fixed-term)
2.49
Guarantee Fund
0.16%
Long-term Employment Fund
Long-term Employment Fund
0.16%
Workers’ Compensation Insurance
Workers’ Compensation Insurance
0.14% - 1.4%
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Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.
Hiring in Lithuania is modelled by Lerio; reach out to compliance for the current Employer-of-Record path.
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Acting as the recognized employer, an Employer of Record takes charge of ensuring full compliance with Lithuanian employment regulations. This involves tasks ranging from processing payroll and filing seasonal taxes to providing employees with accurate payslips and managing employment agreements.
What Lerio handles
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Compliant local contract
Drafted to Lithuania labour law, in Lithuanian and English, with the statutory clauses pre-filled.
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Onboarding & payroll setup
Tax registration, social-security enrolment and the first pay cycle, configured in EUR.
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Ongoing compliance
Document expiries, minimum-wage changes and Europe regulatory updates watched continuously.
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Statutory benefits
Leave, public holidays and mandatory contributions administered automatically.
Typical timeline
via EORDay 0
Offer accepted. Candidate details enter Lerio; the contract drafts itself from the Lithuania template.
Day 1–3
Contract signed. Local registrations and benefit enrolment begin in parallel.
Day 3–7
Ready to work. Equipment, access and the first payroll run are scheduled.
Monthly
Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.
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Not yet live for EOR. Lerio models Lithuania, but direct hiring may need setup — the compliance agent can confirm the path.
Statutory benefits in Lithuania, plus the supplemental coverage teams usually add.
Mandatory
✓
Health insurance
✓
Pension
✓
Education after 5 years of employment
✓
Unemployment insurance
Commonly added
optional✓
Private health & dental
Top-up plans on local carriers, deducted and reported through payroll.
✓
Equity & allowances
Stock, stipends and remote-work allowances modelled into EUR comp.
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Lerio benchmarks each package against live Europe data — open the comp agent to see where an offer lands.