Country Hiring Guide

Discover & Hire Top Talents in Lithuania

Everything you need to know about the country's employment laws, culture, and workforce insights.

Capital

Vilnius UTC+2 to UTC+3

Economic Hubs

Vilnius, Kaunas, Klaipėda

Currency

Euro (EUR)

Languages

Lithuanian, Russian, English

Payroll

monthly or semi monthly

Employer Tax

1.77%

Workforce Insights

Talent Landscape in Lithuania

Lithuania has an estimated labor force of about 1.53 million (2025), with talent demand concentrated in fintech, shared services, software, manufacturing and logistics. International employers are most likely to find relevant candidate pools for Software Development, FinTech, and BPO. The market is well suited to focused hiring, while niche roles benefit from targeted sourcing and a clear employer value proposition.

Major Economic Hubs

Vilnius, Kaunas, Klaipėda

Skills In-Demand

Software Development

Working Culture

Direct Practicality and Growing Openness

Lithuanian workplaces often value concise communication, competence and practical solutions. Younger and technology led firms can be relatively informal and internationally minded.

Defined Authority with Independent Work

Senior leaders retain decision rights, but employees generally expect autonomy once responsibilities are clear.

Punctuality and Gradual Relationship Building

Meetings and deadlines are taken seriously, while personal trust develops through consistency rather than extensive early socialising.

Average Salary

Job Title	Avg Monthly Salary (EUR)
Accounting & Finance
Administrative Executive, Junior (1-3 years)	1,650 EUR	S$2,244
Administrative Executive, Mid (3-5 years)	2,200 EUR	S$2,992
Book Keeper, Junior (1-3 years)	1,450 EUR	S$1,972
Book Keeper, Mid (3-5 years)	2,000 EUR	S$2,720
Finance Executive, Junior (1-3 years)	1,900 EUR	S$2,584
Finance Executive, Mid (3-5 years)	2,500 EUR	S$3,400
Creatives
Graphic Designer, Junior (1-3 years)	1,900 EUR	S$2,584
Graphic Designer, Mid (3-5 years)	2,750 EUR	S$3,740
UI/UX Designer, Junior (1-3 years)	2,000 EUR	S$2,720
UI/UX Designer, Mid (3-5 years)	3,450 EUR	S$4,692
Data Analytics
Data Analyst, Junior (1-3 years)	2,750 EUR	S$3,740
Data Analyst, Mid (3-5 years)	3,550 EUR	S$4,828
Data Engineering
Data Engineer, Junior (1-3 years)	2,750 EUR	S$3,740
Data Engineer, Mid (3-5 years)	4,400 EUR	S$5,984
AI & Machine Learning
Data Scientist, Junior (1-3 years)	2,750 EUR	S$3,740
Data Scientist, Mid (3-5 years)	3,700 EUR	S$5,032
Machine Learning Engineer, Junior (1-3 years)	2,300 EUR	S$3,128
Machine Learning Engineer, Mid (3-5 years)	3,450 EUR	S$4,692
Digital Marketing
Content Marketing, Junior (1-3 years)	2,200 EUR	S$2,992
Content Marketing, Mid (3-5 years)	3,250 EUR	S$4,420
Digital Marketing, Junior (1-3 years)	2,200 EUR	S$2,992
Digital Marketing, Mid (3-5 years)	3,250 EUR	S$4,420
Growth Marketing, Junior (1-3 years)	2,300 EUR	S$3,128
Growth Marketing, Mid (3-5 years)	3,450 EUR	S$4,692
Software Development
Backend Developer, Junior (1-3 years)	2,850 EUR	S$3,876
Backend Developer, Mid (3-5 years)	4,200 EUR	S$5,712

Job Title	Avg Monthly Salary (EUR)
DevOps
DevOps Engineer, Junior (1-3 years)	2,750 EUR	S$3,740
DevOps Engineer, Mid (3-5 years)	3,700 EUR	S$5,032
Site Reliability Engineer, Junior (1-3 years)	2,750 EUR	S$3,740
Site Reliability Engineer, Mid (3-5 years)	3,900 EUR	S$5,304
Customer Support
Customer Service Officer, Junior (1-3 years)	1,350 EUR	S$1,836
Customer Service Officer, Mid (3-5 years)	1,800 EUR	S$2,448
Customer Experience
Customer Success Manager, Junior (1-3 years)	2,000 EUR	S$2,720
Customer Success Manager, Mid (3-5 years)	2,850 EUR	S$3,876
HR Operations
HR Executive, Junior (1-3 years)	1,800 EUR	S$2,448
HR Executive, Mid (3-5 years)	2,400 EUR	S$3,264
FinTech
Blockchain Developer, Junior (1-3 years)	2,200 EUR	S$2,992
Blockchain Developer, Mid (3-5 years)	3,250 EUR	S$4,420
Payments Engineer, Junior (1-3 years)	2,200 EUR	S$2,992
Payments Engineer, Mid (3-5 years)	2,950 EUR	S$4,012
Cloud Computing
Cloud Engineer, Junior (1-3 years)	2,500 EUR	S$3,400
Cloud Engineer, Mid (3-5 years)	3,700 EUR	S$5,032

Hiring Guide

Hiring Guide in Lithuania

This guide highlights the fundamental rules employers must know to hire compliantly, covering pay structures, leave policies, termination procedures, and compliance requirements.

For details, browse the topics through the tabs below.

Payroll in Lithuania

Payroll Cycle

Salary is commonly paid around the 25th or 30th.

Minimum Wage

A statutory national monthly minimum wage applies.

Overtime Pay

- Generally 8 hours per day and 40 hours per week. - Average working time including overtime is generally limited to 48 hours per week, with absolute limits.

- Ordinary overtime: Hourly Rate × 1.50. - Night overtime: Hourly Rate × 2.00. - Rest day or public holiday overtime: Hourly Rate × 2.50.

Bonus

13th Month

Lithuania does not impose a general statutory 13th month salary on private sector employers. Private sector employees therefore have no automatic entitlement to an additional annual salary unless a binding employment contract, collective agreement, wage order, employer rule, or special sector law provides one.

No statutory private sector calculation applies. Where a binding instrument grants an annual bonus or 13th salary, the amount must be calculated under that instrument; there is no legal default that it equals 1 month of salary.

No private sector employee in Lithuania qualifies automatically under the general labour law. Eligibility is limited to employees expressly covered by the applicable contract, collective agreement, wage order, employer rule, or special sector provision. The general law does not prescribe a universal minimum service period, prorating method, payment deadline, or entitlement after resignation or dismissal for a 13th salary. Those points must be determined from the specific binding instrument. Statutory leave pay, severance, end of service benefits, profit sharing, and public sector payments are separate benefits and should not be recorded as private sector 13th month salary unless the local rule expressly treats them that way.

Employees Benefits

Types of Benefit	Details
Mandatory
Statutory termination or end of service entitlement in Lithuania	Termination payments in Lithuania depend on the Labour Code, the dismissal ground and the employee’s service. Employers must settle notice or pay in lieu, earned salary, unused leave and any statutory severance, gratuity or indemnity that the local rules attach to redundancy, employer initiated dismissal or contract expiry. A resignation does not automatically produce the same entitlement.
Public healthcare or mandatory medical coverage in Lithuania	Health protection in Lithuania is delivered through the medical or sickness branch of State Social Insurance Fund Board contributions and compulsory health insurance. Employers must register employees who meet the scheme’s coverage tests and remit the required payroll contribution on the prescribed wage base. The programme commonly provides medical treatment and cash sickness or maternity benefits, while eligibility for dependants, expatriates and higher earners follows the local institution’s rules.
Work injury protection under State Social Insurance Fund Board contributions and compulsory health insurance	In Lithuania, occupational injury protection is tied to State Social Insurance Fund Board contributions and compulsory health insurance. The employer must complete the applicable registration or insurance arrangement before exposure begins, report workplace accidents within the legal deadline, and fund the employer portion. Benefits generally cover treatment, temporary incapacity, permanent disability and survivor payments, but the responsible institution and assessable wage follow the local scheme.
State Social Insurance Fund Board contributions and compulsory health insurance	The core employer obligation in Lithuania is registration and payroll remittance under State Social Insurance Fund Board contributions and compulsory health insurance. This is not a general allowance: it is the named statutory arrangement for the pension, retirement, unemployment, medical or related branches stated in the programme title. Coverage must be checked against establishment size, employee status, nationality and earnings limits, and contributions must be paid to the relevant authority by its filing deadline.
Optional
Supplementary private medical insurance in Lithuania	Private medical insurance in Lithuania should be designed around the gaps left by State Social Insurance Fund Board contributions and compulsory health insurance. Employers commonly add faster outpatient access, private hospital treatment, dental, optical, mental health and dependant cover. The policy remains optional unless a visa, emirate, collective agreement or sector rule makes insurance compulsory, and any taxable benefit treatment should be processed through payroll.
Performance or profit sharing bonus in Lithuania	A performance or profit sharing bonus in Lithuania is optional unless promised by contract, collective agreement or an established plan. The rules should specify the performance period, measurable targets, proration for joiners and leavers, and treatment during protected leave. Payroll must apply local income tax and social contribution rules to the payment.
Meal, commuting and business travel support in Lithuania	Meal, commuting and business travel support in Lithuania should be split between fixed cash allowances and reimbursements supported by receipts. That distinction determines whether the amount is taxable salary, exempt expense repayment or part of the contribution wage. The policy should state limits, eligible journeys and the treatment of remote work.
Housing, relocation and remote work support in Lithuania	Housing, relocation and remote work support in Lithuania is normally contractual rather than statutory. The policy should identify covered costs, taxable benefit treatment, repayment conditions for early departure and whether the support is temporary or continues throughout the assignment.

Taxes

Country Tax

Lithuania's country tax is known as Value-Added Tax (VAT) 21%

Individual Tax

Tax Component	Contribution Rate (%)	Details
Income Tax Structure
Resident Tax Rates	Up to 32%	Lithuania applies Up to 32% to taxable employment income. The employee’s final liability depends on taxable pay, permitted deductions or credits, and any local surtaxes stated in the cited source.
Non-Resident Employment Income	See local nonresident rules	Nonresident individuals are generally taxed only on local source employment income. The applicable rate can differ from resident rates and depends on source, presence, payroll withholding, and treaty relief. Confirm the cited country summary before payroll implementation.
Taxable Income Adjustments
Main Deductions and Allowances	See details	In addition, the total amount of deductible expenses regarding life insurance premiums and pension contributions to pension funds may not exceed EUR1,500. As of 1 January 2025, the amended Law on Personal Income Tax provides a transitional period of 10 years, after which Lithuanian residents will no longer be able to deduct expenses regarding life insurance premiums and contributions to pension funds.
Taxable & Exempt Components
Bonuses and Cash Allowances	Generally taxable at marginal employment rate	In Lithuania, cash salary, commissions, performance bonuses, and recurring cash allowances are generally taxable employment income and subject to payroll withholding at the applicable marginal rate unless a specific statutory exemption applies.
Benefits in Kind	Taxable value at marginal rate where applicable	In Lithuania, employer provided housing, vehicles, meals, insurance, equity, and other noncash benefits may be taxable under local valuation rules. Business reimbursements and de minimis exemptions require local support.

More Countries

Explore hiring in other countries

Indonesia

CapitalJakarta

Employers Tax10.24% – 11.74%

Employers Tax13.95% – 14.95%

Employers Tax7.75% – 17.25%

Australia

CapitalCanberra

Employers Tax12.00% + variable

Bahrain

CapitalManama

Employers Tax7.20% – 18.00%

Bangladesh

CapitalDhaka

Employers TaxVariable

Brunei

CapitalBandar Seri Begawan

Employers Tax8.50% – 10.50% or BND 57.50

Employers Tax5.00% + variable

India

CapitalNew Delhi

Employers Tax15.75% + variable

Israel

CapitalJerusalem

Employers Tax17.01% – 20.10%

Japan

CapitalTokyo

Employers Tax16.46% – 25.21%

Employers Tax17.50% – 22.50%

Kuwait

CapitalKuwait City

Employers Tax0.00% – 11.50%

Employers Tax12.50% – 14.50%

Nepal

CapitalKathmandu

Employers Tax20.00% or scheme specific

New Zealand

CapitalWellington

Employers Tax3.50% + variable

Employers Tax11.00% + variable

Employers Tax0.00% – 14.00%

Employers Tax10.53% – 29.12%

Sri Lanka

CapitalSri Jayawardenepura Kotte

Employers Tax15.00%

Thailand

CapitalBangkok

Employers Tax5.20% – 6.00%

Employers Tax12.00% – 25.00%

Employers Tax16.40% – 19.40%

Botswana

CapitalGaborone

Employers TaxVariable

Employers Tax13.95% – 17.20%

Chad

CapitalN'Djamena

Employers Tax16.50%

Democratic Republic of the Congo

CapitalKinshasa

Employers Tax14.20% – 16.20%

Employers Tax5.00% + variable

Ivory Coast (Côte d’Ivoire)

CapitalYamoussoukro

Employers Tax15.45% – 18.45%

Kenya

CapitalNairobi

Employers Tax7.50% + variable

Lesotho

CapitalMaseru

Employers Tax1.00% + variable

Employers Tax10.00% + variable

Mali

CapitalBamako

Employers Tax17.90% – 20.90%

Employers Tax0.90% + variable

Employers Tax19.40% – 23.40%

Employers Tax2.00% + variable

Employers TaxAt least 22.50%

Employers Tax6.50% + variable

Zimbabwe

CapitalHarare

Employers Tax5.50% + variable

Employers Tax25.00% + variable

Bosnia and Herzegovina

CapitalSarajevo

Employers Tax0.00% – 6.00%

Bulgaria

CapitalSofia

Employers Tax18.92% – 19.62%

Employers Tax15.40% + variable

Employers TaxFixed amounts + variable

Employers Tax19.32% – 20.24% + variable

France

CapitalParis

Employers Tax25.00% – 45.00%

Employers Tax21.20% + variable

Employers TaxAt least 17.95%

Ireland

CapitalDublin

Employers Tax9.00% – 11.25%

Employers Tax7.20% + variable

Luxembourg

CapitalLuxembourg

Employers TaxAt least 12.57%

Employers TaxAt least 6.10% + variable

Employers Tax2.00% – 16.10% + variable

Poland

CapitalWarsaw

Employers Tax20.98% – 23.64%

Employers Tax2.25% – 10.25%

Employers Tax30.65% + variable

Employers Tax7.40% – 9.90% + variable

Ukraine

CapitalKyiv

Employers Tax8.41% – 22.00%

United Kingdom

CapitalLondon

Employers Tax18.00% – 18.50% + 15.00% on taxable benefits

Argentina

CapitalBuenos Aires

Employers Tax24.00% – 26.40% + variable

Employers Tax31.70% – 39.30%

Canada

CapitalOttawa

Employers Tax8.12% – 12.23% + variable

Chile

CapitalSantiago

Employers Tax5.87% – 6.47% + variable

Colombia

CapitalBogotá

Employers Tax30.02% – 36.46%

Costa Rica

CapitalSan José

Employers Tax26.83% + variable

Employers Tax11.15% + variable

CapitalGuatemala City

Employers Tax17.25% – 43.48% + 20.40% of UMA

Nicaragua

CapitalManagua

Employers Tax23.50% – 24.50%

Panama

CapitalPanama City

Employers Tax14.31% – 19.42%

Employers Tax9.75% + variable

Suriname

CapitalParamaribo

Employers Tax15.15% + variable

Trinidad and Tobago

CapitalPort of Spain

Employers TaxApproximately 8.80% + variable

United States

CapitalWashington, D.C.

Employers Tax8.25% + variable

Uruguay

CapitalMontevideo

Employers Tax12.60% + variable

Saudi Arabia

CapitalRiyadh

Employers Tax2.00% – 12.25%

United Arab Emirates

CapitalAbu Dhabi

Employers Tax0.00% – 15.00% + variable GCC rate

Let's Talk

Explore Lithuania's Employment Essentials

Glints specializes in Southeast Asia, making us the ideal partner for your expansion. Let's work together to simplify hiring and ensure compliance in Lithuania.