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Minimum wage 2026

Minimum wage in Lithuania 2026

The statutory minimum wage in Lithuania is €1,153 gross per month. A single employee without children takes home €846.97; the employer pays €1,173.41 in total.

Minimum wage in Lithuania 2026

Minimum wage, gross

€1,153per month

Take-home pay

€846.9773.46% · per month

Cost to the employer

€1,173.41per month

€13,836 a year

Where the minimum wage goes

Gross salary
€1,153
Employee contributions
− €224.84 · 19.50%
Income tax
− €81.20 · 7.04%
Net take-home
€846.97 · 73.46%
Employer contributions
+ €20.41 · 1.77%
Employer cost
€1,173.41

Minimum wages in all 27 EU countries Calculate any other salary in Lithuania

Frequently asked questions

What is the minimum wage in Lithuania in 2026?

€1,153 gross per month, or €13,836 a year, for full-time work.

How much is the minimum wage in Lithuania after tax?

A single employee without children takes home €846.97 per month: €224.84 in employee contributions and €81.20 in income tax are deducted.

How much does a minimum-wage employee cost the employer in Lithuania?

€1,173.41 per month: the gross wage plus €20.41 in employer contributions.

A sourced payroll calculator for the EU

Salary calculator Lithuania 2026
Gross, net or the total cost?

Type any one of the three and we fill in the other two, for all 27 member states, under each country’s 2026 rules. Every line names its legal rate, its source and how far it was checked.

Free · No account · Rules dated per country

Type in any one of the three

€
€
€

Gross salary plus the employer's own contributions

EUR · Per month

I pay into the 2nd-pillar pension fund (3%)

Voluntary from 2026; existing participants may keep, raise or pause contributions.

Employment contract

Fixed-term contracts carry a higher employer unemployment contribution.

Employer's accident-insurance group

Sodra assigns each employer to one of four risk groups; group I is the lowest.

Not included yet: Higher NPD for people with reduced working capacity (disability); Minimum contribution base of one minimum wage (€1,153) for part-time pay below it, and its exceptions; Child-related tax relief announced from 2027 (not in force in 2026).

Lithuania, per month

Some values unconfirmedRules checked 13 Oct 2026

Of every 100 of gross salary

73.46Net take-home
7.04Income tax
19.50Employee contributions
+1.77Employer contributions, on top of gross

Of the next 100 of gross, 50.70 reaches the employee. Headline top income-tax rate in Lithuania: 32% above 60 average wages (€138,729). Marginal and effective rates differ from it.

Calculation lines, per month
LineLegal rateAmount
Gross salary€1,153
Pension insurance8.72%Secondary source Aktuali informacija draudėjams 2026 · „Sodros“ įmokų atmintinė 2026 m. (rates by risk group and contract type, ceiling, floor)8.72%− €100.54
Sickness insurance1.99%Unconfirmed Aktuali informacija draudėjams 20261.99%− €22.94
Maternity insurance1.81%Unconfirmed Aktuali informacija draudėjams 20261.81%− €20.87
Compulsory health insurance (no ceiling)6.98%Secondary source Aktuali informacija draudėjams 2026 · „Sodros“ įmokų atmintinė 2026 m. (rates by risk group and contract type, ceiling, floor) · PwC Worldwide Tax Summaries, Lithuania: other taxes (19.5%, 1.77%–3.03%, 60-average-wage ceiling for both sides)6.98%− €80.48
Personal income tax (GPM) on gross pay (contributions not deductible)20%Secondary source Tax and legal newsletter, January 2026 · 2026 tax updates20%− €230.60
Tax-free amount (NPD)€747 a month − 0.49 × (monthly pay − €1,153)Secondary source Tax and legal newsletter, January 2026€747 a month − 0.49 × (monthly pay − €1,153)+ €149.40
Net take-home73.46% of gross€847
Unemployment insurance (open-ended contract)1.31%Secondary source Aktuali informacija draudėjams 2026 · „Sodros“ įmokų atmintinė 2026 m. (rates by risk group and contract type, ceiling, floor) · PwC Worldwide Tax Summaries, Lithuania: other taxes (19.5%, 1.77%–3.03%, 60-average-wage ceiling for both sides)1.31%+ €15.10
Accident and occupational-disease insurance (group I)0.14%Secondary source Aktuali informacija draudėjams 2026 · Tax and legal newsletter, January 2026 · „Sodros“ įmokų atmintinė 2026 m. (rates by risk group and contract type, ceiling, floor) · PwC Worldwide Tax Summaries, Lithuania: other taxes (19.5%, 1.77%–3.03%, 60-average-wage ceiling for both sides)0.14%+ €1.61
Guarantee fund0.16%Secondary source „Sodros“ įmokų atmintinė 2026 m. (rates by risk group and contract type, ceiling, floor) · PwC Worldwide Tax Summaries, Lithuania: other taxes (19.5%, 1.77%–3.03%, 60-average-wage ceiling for both sides)0.16%+ €1.85
Long-term employment fund0.16%Secondary source „Sodros“ įmokų atmintinė 2026 m. (rates by risk group and contract type, ceiling, floor) · PwC Worldwide Tax Summaries, Lithuania: other taxes (19.5%, 1.77%–3.03%, 60-average-wage ceiling for both sides)0.16%+ €1.85
Employer cost€1,173

Where the employer’s €1,173 goes

Employer cost €1,173Employer contributions €20 · 1.77% of grossGross salary €1,153Employee contributions €225 · 19.50% of grossIncome tax €81 · 7.04% of grossNet take-home €847 · 73.46% of gross

The 25% and 32% rates apply to aggregated annual income and are settled in the annual return; employers withhold 20% unless you ask them to apply the higher rates during the year.

Not included: Higher NPD for people with reduced working capacity (disability); Minimum contribution base of one minimum wage (€1,153) for part-time pay below it, and its exceptions; Child-related tax relief announced from 2027 (not in force in 2026).

A calculation under general rules, not individual tax advice.

Lithuania payroll in 2026 at a glance

Currency
EUR
Salary payments a year
12
Statutory minimum wage (full-time, monthly)
€1,153
Headline top income-tax rate
32% above 60 average wages (€138,729)
Calculation complexity
Low

Questions that change the result

  • I pay into the 2nd-pillar pension fund (3%)
  • Employment contract
  • Employer's accident-insurance group

Frequently asked questions

How much is €3,000 gross a month in Lithuania after tax?

A single employee with no children earning €3,000 gross a month in Lithuania takes home about €1,815 net under 2026 rules: €585 goes to employee social contributions and €600 to income tax. The employer pays €53 on top, so the total employer cost is €3,053.

How much does an employee cost an employer in Lithuania?

On a gross salary of €3,000 a month the employer pays €53 in contributions, 1.77% of gross, for a total cost of €3,053.

Which gross salary gives €2,000 net in Lithuania?

For €2,000 net a month a single employee needs about €3,306 gross, which costs the employer €3,364.

Are these figures exact?

They follow the general 2026 rules for Lithuania, with every legal rate and its source shown line by line. Personal circumstances, collective agreements and employer-specific rates can change the result, so treat them as a careful estimate, not individual tax advice.