The Hardest Market · Lithuania
Lithuania's HR data
The rules and costs of employing people in Lithuania (Vilnius), from official sources, in English and Japanese.
37.4%women in management (2024, ILO)
1.02×employer's total cost on €36,000 a year, as a multiple of salary
16public holidays (2026)
Employment rules
| Statutory annual leave | 20 working days |
|---|---|
| Public holidays (2026) | 16 days |
| Notice of dismissal | 1 month (2 weeks if under 1 year); employee 20 days |
| Severance required by law | 2 months' pay (0.5 if under 1 year) + 1-3 months from fund after 5 years |
| Typical negotiated exit | Employer's-will exit: at least 6 months' pay (art. 59) |
| Probation | Up to 3 months (6 if pay ≥ 2x average) |
| Working hours | 40 h/week; max 48 h average |
| How hard is dismissal? | Moderate: listed reasons, or employer's-will exit at 6+ months' pay |
Employer contributions
| Unemployment social insurance | 1.31% |
|---|---|
| Accidents at work and occupational diseases insurance | 0.14% |
| Guarantee Fund | 0.16% |
| Long-term Employment Benefit Fund | 0.16% |
Employee contributions
| Pension social insurance (VSD) | 8.72% |
|---|---|
| Sickness social insurance (VSD) | 1.99% |
| Maternity social insurance (VSD) | 1.81% |
| Compulsory health insurance (PSD) | 6.98% |
Take-home pay and employer cost by annual salary
| Annual salary | Employee contributions | Income tax | Take-home | Employer cost |
|---|---|---|---|---|
| €24,000 | €4,680 | €4,003 | €15,317 | €24,424 |
| €36,000 | €7,020 | €7,200 | €21,780 | €36,638 |
| €54,000 | €10,530 | €10,800 | €32,670 | €54,955 |
| €80,000 | €15,600 | €16,000 | €48,400 | €81,416 |
Employee in Vilnius, Lithuanian permanent resident and national, single with no children, full participation capacity, permanent (open-ended) employment contract, salary only paid evenly as monthly pay (no bonus), calendar tax year 2026, not in the optional additional 3% pension accumulation. Personal income tax (GPM) at the 2026 progressive rates (20% / 25% / 32%) after the non-taxable amount (NPD); State social insurance (VSD) and compulsory health insurance (PSD) at the 2026 employee rates; employer contributions for an open-ended contract in insurer group I.