Lithuania Introduces New Social Security Contribution Rules for Individuals with Multiple Employers

Lithuania has published Law XV-1065 of 25 June 2026, which introduces new rules for the payment of social security contributions when an individual employee is employed by multiple employers. The new rules specifically address situations where an employee works for multiple employers during a given month, and their combined total wage from all employers is less than the government-approved minimum monthly wage (salary). In such cases, any employer who paid less than their proportionate share…