Lithuania Minimum Wage 2026: €1,153 Salary and Employer Costs

Lithuania’s minimum monthly salary is €1,153 gross from 1 January 2026, with a minimum hourly rate of €7.05. For employers, the headline amount is only the starting point: payroll contributions, the worker’s classification, working time and overtime rules all affect the cost and compliance duties.

What is the minimum wage in Lithuania in 2026?

The Government approved a minimum monthly wage of €1,153 and a minimum hourly wage of €7.05 for 2026. The monthly figure applies to a worker’s full standard monthly working-time norm; it is not the amount paid after deductions. Part-time salary is generally calculated proportionally to the agreed hours, while actual hours and schedule must be recorded correctly.

A crucial qualification: Lithuania’s Labour Code reserves the minimum wage for unqualified work—work that does not require special qualifications or professional skills. A role requiring a qualification or professional competence should not automatically be paid at the statutory minimum merely because the employee accepts it. Set compensation with reference to the work actually performed and applicable agreements.

Gross pay, employee deductions and take-home salary

The €1,153 figure is gross pay. In 2026, Sodra lists the employee social-insurance contribution rate at 19.5%, with a further 3% for people participating in the additional second-pillar pension accumulation scheme. Personal income tax and the non-taxable income amount (NPD) also affect take-home pay. Because NPD and tax treatment depend on the employee’s circumstances and annual income, do not advertise a single “net minimum wage” as universal.

For an illustration only, 19.5% of €1,153 is about €224.84 in employee social contributions before considering any NPD or income-tax calculation. This is not a net-pay calculation. Use a current payroll calculator or ask a Lithuanian payroll professional to calculate a specific employee’s payslip.

Employer payroll contributions: an illustrative baseline

Sodra’s 2026 guidance lists employer contributions that include unemployment insurance, occupational-accident insurance and payments to the Guarantee Fund and Long-Term Employment Fund. For a typical indefinite-term employment contract, a simplified baseline is 1.31% unemployment insurance, the applicable occupational-accident rate (0.14% to 1.4%), plus 0.16% to each of the two funds where applicable. The accident rate depends on the employer’s assigned group; exclusions and special cases also apply.

Using the lowest accident rate of 0.14% and both 0.16% fund contributions, a simple illustration is 1.77% employer-side contributions. On €1,153 gross pay, that is about €20.41, or roughly €1,173.42 total monthly payroll cost before benefits, paid leave accrual, equipment, occupational-health obligations and other business costs. A fixed-term employment contract can have a different unemployment-insurance rate, and public-sector or otherwise exempt employers may be treated differently. Confirm the rate in Sodra before budgeting.

Working time, overtime and holiday pay

The standard working week is generally 40 hours unless the law provides reduced hours or the parties agree part-time work. Lithuania’s Labour Code requires increased pay for overtime, night work, work on rest days and public holidays. The applicable multiplier depends on the circumstances and schedule; do not budget a minimum-wage position as if every hour has the same rate.

Keep a written employment contract, clear job description, work schedule and accurate time records. If the business uses shift work, remote work or variable hours, establish a process to capture actual working time and approve overtime before it occurs.

Employer checklist for hiring in Lithuania

• Classify the role: is it genuinely unqualified work, or does it require specialised skills?
• Set gross pay at or above the applicable minimum and calculate part-time pay using agreed hours.
• Confirm the correct Sodra contribution rates for contract type, accident-risk group and employer category.
• Collect payroll details and register/report the employee as required before work starts.
• Agree the schedule, workplace, duties, pay date and overtime approval process in writing.
• Model the full employment cost, including paid leave, equipment, occupational safety and payroll administration.
• Recheck wage rates each year when the Government approves new figures.

Official sources

• State Labour Inspectorate: remuneration and the minimum wage
• Sodra: employer and employee contribution rates for 2026
• Sodra: principal social indicators, including minimum pay
• Ministry of Social Security and Labour: minimum-wage policy updates
• Lithuanian Labour Code: official legal text
• VMI: individual income tax information

Setting up a team in Lithuania?

Employment should be planned alongside company formation, accounting and payroll reporting. Read our Lithuanian company information or contact Eesti Consulting to discuss practical setup support. This article is general information, not individual payroll or legal advice; check current rates and the employee’s circumstances before calculating pay.

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