Lithuanian salary calculator

What does a salary really cost the employer?

Between 1.77% and 3.75% on top of the gross salary, depending on the contract and the accident-insurance group. Enter a gross salary to see the whole chain: what the employer pays, what is on paper, and what the employee takes home.

Employee salary

Enter the gross salary, then choose the contract type and your accident-insurance group

Contract type

Most employers are in group I. Sodra assigns the group each year from the employer’s record of workplace injuries and occupational disease, and publishes the lists for groups II and III. Check your group on sodra.lt

Employer cost breakdown

Enter a gross salary at or above the minimum monthly wage to see the full cost.

How employer cost is calculated

Employer contributions are charged on top of the gross salary and never reduce the employee’s pay. They consist of:

  • Unemployment social insurance: 1.31% (open-ended) / 2.03% (fixed-term)
  • Accident and occupational-disease insurance: I 0.14% / II 0.49% / III 0.70% / IV 1.40%
  • Guarantee fund: 0.16%
  • Long-term employment benefit fund: 0.16%

In total, the employer pays 1.77% on top of the gross salary for an open-ended contract and 2.49% for a fixed-term contract. Total employer cost = gross salary × (1 + rate).

The totals above assume group I, the default that covers most employers. Sodra assigns higher-risk employers to groups II to IV, where the accident rate is up to ten times higher.

Frequently asked questions

How much does an employee cost the employer in Lithuania in 2026?

The employer pays 1.77% on top of the gross salary for an open-ended contract at accident group I, and 2.49% for a fixed-term contract. Total employer cost = gross salary × (1 + rate).

How much does a €3,000 gross salary cost the employer?

€3,053.10 per month for an open-ended contract at accident group I: €3,000 gross plus €53.10 in employer contributions. The employee takes home €1,815.00 without 2nd or 3rd pillar pension contributions.

What does the employer pay on top of the gross salary?

Four contributions: unemployment insurance 1.31% (2.03% for fixed-term contracts), accident and occupational-disease insurance 0.14% at group I (up to 1.40% at group IV), the guarantee fund 0.16%, and the long-term employment benefit fund 0.16%.

Does a fixed-term contract cost the employer more?

Yes. Unemployment insurance rises from 1.31% to 2.03%. The other contributions stay the same.

Is there a ceiling on employer contributions?

Partly. Unemployment and accident insurance stop above 60 VDU (€138,729 per year in 2026). The guarantee fund and the long-term employment benefit fund apply to the full gross salary.

Do employer contributions reduce the employee’s net pay?

No. The employer pays them on top of the gross salary; they never reduce take-home pay. The taxes deducted from gross pay (income tax and the employee’s Sodra contributions) are a separate calculation in the salary calculator.

Please note that this calculator is universal. To get accurate information about your salary, you should contact your employer or the company’s accounting specialist.