Lithuanian Law for the State Social Insurance Fund Budget for 2026

Lithuania has published Law No. XV-632 of 9 December 2025 in the Official Gazette, the Law for the State Social Insurance Fund Budget for 2026. This includes the applicable contribution rates for various social insurance contributions:

• Employer contributions
  • Unemployment insurance - 1.31% (2.03% for employees with fixed-term contracts)
  • Work accident and occupational disease insurance - 0.16% general rate, with specific group rates of 0.14% for Group I, 0.49% for Group II, 0.7% for Group III…