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SODRA contributions

The procedure for the payment of state social insurance contributions and submission of social insurance notices will not undergo any major changes as a result of the euro adoption. All contributions, fines and default interest will be paid in litas until 31 December 2014 and in euro from 1 January 2015. All amounts in notices for the reporting periods until 31 December 2014 will be indicated in litas and in notices for the reporting periods after 1 January 2015 will be indicated in euro.

Submission of notices

In case of an employee’s sickness, maternity leave, wage calculation, dismissal and in other cases, the policyholder must provide respective notices to Sodra. Amounts in such notices, which must be indicated until the end of 2014, will have to be indicated in litas.

When submitting notices after 1 January 2015, the amounts will have to be indicated either in litas or in euro, depending on the tax period for which the respective notice has been submitted:

  • all amounts in notices for any tax period, which will end before 31 December 2014, will have to be indicated in litas;
  • all amounts in notices for any tax period, which starts on 1 January 2015, will have to be indicated in euro.

For example, in January 2015, the policyholder submits a notice on the insured for the reporting period, i.e. December 2014 (the so-called SAM notice). It must specify the amounts calculated for employees and payable social insurance contribution amounts for December 2014.

All amounts in notices submitted to Sodra in February 2015 and subsequent months for the reporting periods of January 2015 and subsequent months will have to be indicated in euro.

Payment of contributions

All social insurance contributions, debts, default interest and fines will have to be paid in litas until 31 December 2014 and in euro after 1 January 2015.

All amounts payable to Sodra and all amounts overpaid until 31 December 2014 will be converted into the euro by applying the irrevocably fixed conversion rate on 1 January 2015. From this date all payments will have to be made in euro, and overpaid amounts will be refunded in euro as well.

Should any questions arise as to the payment of contributions and completion of notices, policyholders are welcome to contact the Sodra information centre at 1883 or (8 5) 250 0883, or the specialist assigned to the policyholder, whose contact details are available by logging into the policyholder’s account in the Electronic Service System for Policyholders.