How much does an employee actually cost a business beyond gross salary?

On top of gross salary, the employer additionally pays unemployment insurance, Guarantee Fund, Long-Term Employment Benefit Fund and accident insurance contributions. In 2026 these total roughly 1.77% (permanent contract) or roughly 2.49% (fixed-term contract) on top of gross - excluding accident insurance, which depends on the company's risk group.

Why does a fixed-term contract cost the employer more?

Fixed-term employment contracts carry a higher unemployment insurance contribution rate - 2.03%, versus 1.31% for permanent contracts.

What determines the accident insurance rate?

This rate depends on the company's assigned risk group and ranges from 0.14% to 1.4%. You can find your company's exact rate in a Sodra notice or the Sodra self-service system.

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Lithuania employer cost calculator 2026

How much an employee actually costs a company beyond gross salary - all employer contributions in one place.

This calculator is indicative, based on 2026 rates published by Sodra (national average wage €2,312.15, social security ceiling 60 × national average wage per year). The social security base is capped at the ceiling. The accident insurance rate depends on your company's specific risk group - check the exact rate in Sodra self-service.

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Results

Gross salary €0

Unemployment insurance contribution €0

Guarantee Fund contribution €0

Long-Term Employment Benefit Fund contribution €0

Accident insurance contribution €0

Total employer contributions €0

Cost to business per month €0

Cost to business per year €0

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Lithuania employer cost calculator 2026

Need something similar - or completely different?Let's talk custom.

Need something similar - or completely different?
Let's talk custom.