In what way and how many health insurance contributions should be paid?
The tariffs/amounts of (compulsory) health insurance contributions are as follows:
- Persons working under an employment contract and civil servants pay 6 percent of their income, on the basis of which social insurance contributions are calculated (i.e., on the basis of remuneration and other job-related earnings) whereas 3 percent of this income is paid for the above mentioned persons by the insurance payer (provider) which is a a legal entity. In total, 9 percent of income is deducted. This amount is included in your tax amount payable, which is deducted from your remuneration by the employer before taxes (pre-tax).
- Self-insured persons, as of January 1, 2018, pay contributions in the amount of 36 Euros (9 percent of the minimum wage);
- Individuals working under a self-employment certificate pay 9 percent of the obtained income, but no more than 36 Euros per month (9 percent of the minimum earnings)
- Self-employed persons working under a business license pay fixed monthly compulsory health contributions of 9 percent of the minimum monthly earnings (36 Euros), except in cases when holders of a business license work at the same time under an employment contract (more information available)
Remember that coverage will only take effect after the whole amount of contribution has been paid (payment in installments is not allowed). In the case of contributions being paid by the individuals themselves, the payment should be made before the last day of the current month.
All persons residing in Lithuania are obliged to obtain health insurance coverage. On declaring departure, the person is not required to pay compulsory health insurance contributions. In the case of a person who lived abroad without declaring his departure, he/she is obliged to continue to pay compulsory health contributions on their own. Departure from a country may also be declared at a later time, retroactively. That notwithstanding, a person is regarded as having left the country from the day of submission of the declaration.
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