Lithuania

• New Year’s Day
• Independence Day
• Restoration of Independence Day
• Easter Sunday
• Easter Monday
• Labour Day
• St. John’s Day
• Anniversary of the Coronation of King Mindaugas
• Assumption Day
• All Saints’ Day
• All Souls’ Day
• Christmas Eve
• Christmas Day
• Second Day of Christmas

Working Hours

Employees can work up to eight hours a day, or 40 hours per week. This can be extended to 48 hours including overtime.

Minimum Wage

In 2024, the national minimum wage in Lithuania is €924 per month, and a €5.65 hourly rate.

In 2025, the amount is set to increase to €1,038 monthly, and a €6.35 hourly rate.

Employee Tax

Annual income	Tax rate
Up to EUR 101,094	20%
More than EUR 101,094	32%
Social security contribution	Variable rate*

*Rate depends on source and amount of income.

Bonuses

There are no statutory bonus schemes in Lithuania.

Employment contracts must be written in accordance with the model form established by Lithuanian law. The parties must agree on the place of work, job title and responsibilities, and salary.

In addition to indefinite and fixed-term contracts, the following are recognised:

• Project-based employment contract
• Job-sharing employment contract
• Employment contract for several employers
• Apprenticeship employment contract

Annual Leave

Employees are entitled to 20 working days (for those working five (5) days per week), or 24 working days (for those working six (6) days per week) of paid annual leave. For some employees, annual leave is 25 working days (for those who work five (5) days per week) or 30 working days (for those who work six (6) days per week). These employees are:

• single parents with a child under the age of fourteen (14), or a disabled child under the age of eighteen (18),
• disabled employees, and
• employees under 18 years.

Sick Leave

Employees can retain their position for up to 140 consecutive days. If they are unable to work after this period, the contract can be terminated with notice.

Some employees can claim state social insurance benefit when they are unwell.

Parental Leave

Employees are entitled to at least 126 calendar days of paid maternity leave.

Employees are entitled to 30 calendar days of paternity leave.

Termination Process

Employers in Lithuania can terminate a contract, provided they give notice in line with legal requirements.

Employers can dismiss employees without notice on grounds of misconduct and negligence, provided disciplinary sanctions have been imposed at least once in the last year.

Employees can also terminate a contract by giving at least 14 days' notice.

Severance Pay

Employees are entitled to one month's average wage if they have less than one month's service, rising incrementally to six months' average wage after 240 months.

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