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Empower your HR team with Lerio's in-depth knowledge of employment laws.

Hiring in Lithuania at a glance


€ / EUR

Working Hours

40 hours / week

Public Holidays

15 holidays / year

Payment Frequency allowed

The most common payment frequency is monthly.
By law, the default frequency is bimonthly but can be amended to monthly based on the contract between company and employee.

Local Language




Minimum Salary

€5.65 / hour

Tax Year

1st Jan – 31st Dec

Employment Tax

Employee Taxes
  • Social insurance: 19.5%
  • Pension: 8.72%
  • Health insurance: 6.98%
  • Sickness leave: 2.09%
  • Motherhood social insurance: 1.71%

Income tax:

  • €0 – €90 246: 20%
  • €90 246 +: 32%
Employer Taxes
  • Employment tax: 2.07% – 4.05%
  • Social security: 1.77% – 2.49%
  • Guarantee fund: 0.16%
  • Workers’ compensation insurance: 0.14% – 1.40%
  • Long-term employment fund: 0.16%

(funds retirement, unemployment, sickness, and maternity leave)

Employee Tax rates (if any)


Employer of Record
in Lithuania

Acting as the recognized employer, an Employer of Record takes charge of ensuring full compliance with Australian employment regulations. This involves tasks ranging from processing payroll and filing seasonal taxes to providing employees with accurate payslips and managing employment agreements.

Employer of
Record works Process

  • Company
  • Finds their perfect hire and provides Lerio with all the information required to prepare an employment agreement. For Australia, that includes:

    • Full legal name of prospective employee
    • Employee contact details
    • Employee nationality and residency status
    • Proposed start date
    • Right to work status
    • Job title
    • Working hours
    • Job description and deliverables
    • Salary information
    • Benefit information
    • Intellectual property and confidentiality agreement
    • Terms of termination (e.g. notice period)
    • Probation period
    • EMployee bank details
    • All other company-specific requirements (e.g. non-compete, intellectual property clauses, etc.)

  • Lerio
  • Prepares the employment agreement and shares with the prospective employee for signing. Requests all additional documents such as identity documents, proof of right to work in Australia, tax information, etc.

  • Employee
  • Signs employment agreement and submits required documents.

Umbrella Process

  • Employee
  • Now no longer a prospective employee but simply an official employee, who ensures to keep Lerio updated on any personal information changes.

  • Lerio
  • Onboards employee to payroll and benefit programs to get started ensuring that salaries are paid every month and benefits are administered. Tax contributions and benefit fees are paid and payslips are provided to the employee.

    Lerio provides an invoice and statement to the company for each month.

  • Company
  • Receives monthly invoice, reviews and processes. Provides information on whether anything has changed in their relationship with the employee, the employee’s role or the company that will have an effect on the upcoming payroll run.

Employee Benefits

  • Health insurance
  • Education after 5 years of employment
  • Pension
  • Unemployment insurance

Employee Benefits

  • Extended pension
  • Extended health care
  • Training
  • Time off

Employee Rights

  • Equal and equitable treatment and payment
  • Protection from bullying and discrimination
  • A safe and healthy work environment free from risk
  • Right to join and belong to a labour union
  • Remote work where appropriate for the role, especially in the case of parents
  • Fair and just dismissals
  • Protection of personal information


Paid time off

20 days available after 6 months for the year. Mandatory to take at least 14 consecutive days annually.

25 days if you’re underage, disabled or a single parent with a child under 14 or disabled under 18.

After 10 years of employment at a company, 3 days are added and an additional 1 year for every 5 years’ of employment after that.

*Some jobs get up to 41 days if they’re classified as being emotionally, mentally or physically dangerous or particularly taxing

Sick leave

Leave entitlement depends on the reason for leave and payment % also differs based on reason for leave:

  • 1 – 2 days: Minimum 62.06% of salary paid by employer
    3rd day + : 62.06% of salary paid through social insurance, capped at €89,01 daily.
  • 65.94% of salary is paid if caring for a sick close relative
    77.58% of salary is paid if leave is due to an organ or tissue donation.
  • Employees must have made social security contributions for at least 3 months in the previous 12 months, or 6 months in the previous 24 months to be entitled to paid sick leave.
Maternity leave

18 weeks paid by social security at 77.58% of the standard salary salary (minimum €240). Required to take 70 days of leave prior to due date and the remaining after birth.

14 additional days are added in the case of multiple births or complicated births.

Paternity leave

30 days of paid leave paid at 77.58% of standard salary through social insurance with the minimum payment being €240 and €2 336.56 maximum. Leave should be used before a child turns 1 year old.

Parental leave

2 years paid at different rates through social insurance depending on when it’s taken:

  • 1st year: 77.58%
  • 2nd year: 54.31%
  • 3rd year: 31.02%

In addition:

  • Raising a child with a disability under the age of 18: 1 day
  • Raising two children under the age of 12: 1 day
  • Raising three or more children under the age of 12: 2 days

3 calendar days


5 calendar

Raising a child under 14

14 calendar days

Raising a child with a disability under 18

30 calendar days

Creative leave

Up to 12 months to explore a creative or scientific endeavour.

Notice Period

Less than 1 year of employment: 2 weeks
More than 1 year of employment: 30 days


Probationary periods are optional in Lithuania and cannot exceed 3 months.

What is a work permit in Lithuania?

Third-country nationals generally require two documents to work in Lithuania: a work permit and a visa to enter and remain in the country.

To be employed in Lithuania, the worker needs one of the following (these are the most common permits/visas):

  • A work permit
  • A ‘Decision on the Compliance of Foreign Work with Labour Market Needs’ permit
  • EU Blue Card
  • Intra-Corporate Transfer (ICT) Card

The employer applies on the employee’s behalf for each type of permit.

In most cases, after obtaining a work permit, the worker still needs to apply for a long-term National Type D visa to legally stay in Lithuania (if not working on a three-month Schengen visa).

Together, these documents enable foreign workers to engage in legal employment within Lithuania.

Who needs a work visa in Lithuania?

Third-country nationals who don’t have permanent residency in Lithuania, need to obtain a work permit to be legally employed in the country.

However, there are several exceptions:

  • Citizens of EU/EEA member states, citizens of Switzerland, and their families.
  • Third-country nationals holding a permanent residence permit.
  • Third-country nationals who are family members of citizens of the Republic of Lithuania and have a residence permit issued for family reunification.
  • Third-country nationals who have obtained residence permits to study.
  • Third-country nationals whose profession is included in the list of professions for which there is a shortage of workers.
  • Third-country nationals who intend to work as a trainee or an intern.
  • Third-country nationals who work remotely in Lithuania under an employment contract with a company that operates in Lithuania.
  • Those applying for a Blue Card.

A visa (to live in Lithuania) or residence permit is also required.

When you send an offer letter to a new hire in Lithuania, it should include a clause about the offer being contingent on their eligibility to legally work in Lithuania.

How long does it take to get a work permit in Lithuania?

Employers should be aware of the processing times for various documents. A work permit usually takes two weeks. National Visas (D) are processed in 15 to 30 days and a temporary residence permit can take two to four months.

Types of work visas in Lithuania

There are several types of work permits and work visas in Lithuania. These vary by the nationality of the employee, the length of employment, and the type of employment. These are the most common:

Work Permit/Visa:

A work permit allows a foreigner to work in Lithuania for up to one year and apply for a National Visa (D). A work permit also allows a third-country national to be employed for a maximum duration of three months under a Schengen visa or visa waiver.

A ‘Decision on the Compliance of Foreign Work with Lithuanian Labour Market Needs’ Permit:

This is used for the hiring of workers in underserved labor categories and is valid for up to two years. With this document, a third-country national can apply for a residence permit in Lithuania. The foreigner can only start working after obtaining a residence permit.

The Intra-Corporate Transfer (ICT) Card:

This is a work-residence permit that is valid across all European Union countries. Qualified third-country nationals may obtain it in any EU member country. It permits workers of companies operating in both the EU and a third country to temporarily relocate workers to an EU country—in this case Lithuania—for work. The ICT Mobility Card allows ICT transferees to move between EU countries for the same purpose.

Seasonal Work Permit:

This permit is for temporary seasonal workers and allows them to work for six months per year in Lithuania. Workers will also need to obtain a Schengen Visa (short-term EU visa) for work contracts of less than 90 days. For periods of more than 90 days, a National Visa (D) is required.

EU Blue Card:

The EU Blue Card is granted to highly qualified non-EU workers, allowing them to live and work in an EU country. Eligibility requires professional qualifications and an employment contract or firm job offer with a duration of at least one year. Lithuania applies a Labour Market Test (LMT) that ensures third-country nationals are only admitted after employers have unsuccessfully searched for national workers, EU/EEA citizens, or legally residing third-country nationals with access to the labor market according to national legislation. There is also a salary threshold of 1.5 times the average monthly salary in Lithuania.

National Type D Visa:

Third-country nationals who possess a National Type D visa can enter Lithuania and remain in the country for a duration specified in the visa, up to 12 months. Typically, the National Type D visa is issued to individuals who come to Lithuania for purposes such as work, study, or scientific research.

To qualify for an EU Blue Card in Lithuania, you need to meet the following requirements to be considered a highly skilled worker:

  • You have a higher education.
  • You have at least five years of professional experience equivalent to higher education.
  • You have an employer in Lithuania who needs to hire you for your skills.
  • You will be paid at least 1.5 times the average monthly salary in Lithuania.
  • Your profession is listed in the list of professions that require a high skilled qualification which is lacking in Lithuania.

If you qualify for an EU Blue Card, you will receive a temporary residence permit, usually valid for two years— you will be required to apply via MIGRIS (Lithuanian Migration Information System). In addition, your employer may be required to apply to the Employment Service’s territorial division to make sure your employment meets the requirements of the Labor Divison.

Remember that residents of the EU are not covered by these permits as they automatically have authorization to work in Lithuania and other EU states.

Application Process for Work Permits in Lithuania

These are the steps required to obtain the most common work permits and work visas in Lithuania:

Work Permit and ‘Decision on the Compliance of Foreign Work with Lithuanian Labour Market Needs’:

  • The employer collects the necessary documents from the foreign worker to file the application. This includes a copy of a passport, personal information, proof that the work is required in the Lithuanian labor market, and other relevant documentation (see below).
  • The employer files the application with the Lithuanian Labour Exchange.
  • A decision is usually made within seven business days.
  • Upon approval, the Labour Exchange issues the work permit.
  • The employer fills out a mediation letter in the MIGRIS system. This means workers can apply for a National Visa (D) and a residence permit.
  • The employment contract is finalized.
  • The employee applies for a National Visa (D) at the diplomatic mission in their country.
  • Once the employee has a National Visa (D) and a residence permit, they can enter the country and start working.

Blue Card

  • The employee must have a valid work contract or binding job offer for highly qualified employment lasting at least one year and meet the salary threshold.
  • The employer files an application at the Labour Exchange for a Labour Market Test (LMT) to ensure that no residents, EU nationals, or other authorized workers are available for the position.
  • The employee applies online using the Lithuanian Migration Information System (MIGRIS).
  • The employee books an appointment to submit biometric data and documents. This can be done in person at a Lithuanian Embassy/Consulate or online.
  • Allow 30 to 90 days for processing.
  • The employee picks up the card at the Lithuanian Embassy/Consulate.

National Visa (D)

  • The worker makes an appointment at a Lithuanian Embassy/Consulate.
  • The worker files an application online.
  • The worker gathers the required documents.
  • The worker submits the documentation to the Lithuanian Embassy/Consulate. At the same time, they pay the fee and include proof of payment with the other documents.
  • Upon approval, the applicant can pick up the visa at the Lithuanian Embassy/Consulate. The process takes 15-30 days.

What documents are required to apply for a Lithuanian work permit and visa?

When applying for a Lithuanian work permit on behalf of a worker, the employer will need:

  • An application form
  • Proof of fee payment
  • Copy of the worker’s valid passport or travel document
  • Photograph
  • Proof of the worker’s qualifications
  • Copy of the document entitling the third-country national to stay in Lithuania (if available)
  • Employer information
  • Copy of the employment contract
  • Other documents as required

When applying for a Lithuanian work visa (Type D), the applicant will need:

  • Visa application form
  • Passport or travel document
  • Photograph
  • Proof of financial resources/income needed to support staying in Lithuania
  • Proof of health insurance
  • A valid work permit
  • Copy of the work contract
  • Additional documents as required

When applying for an EU Blue Card the applicant will need:

  • Blue Card application form
  • Proof of fee payment
  • Passport (must be valid for 15 months after departure from the EU and contain at least two blank pages)
  • Copies of the passport’s information page
  • Expired passports, if available
  • Photographs
  • Proof of medical insurance
  • Employment contract with an EU employer
  • Letter from employer explaining the reason for the hire and the benefits
  • Salary details
  • Proof of qualifications and higher education
  • Resume/work experience
  • Additional documents as required