在立陶宛雇佣员工必须先设立本地公司吗？

不一定。通过名义雇主（EOR）模式，可由立陶宛本地持牌雇主代为签署劳动合同、缴纳社保与个税，企业无需先设实体即可合规用工，适合市场验证期与小型团队。

立陶宛的雇主社保成本大概是多少？

雇主法定社保合计约 2.1%，法定最低月薪参考约 2,800 EUR。雇主社保合计约 1.77%-2.55%（养老主缴在雇员侧）+ 工伤小额。具体比例会随薪资基数与年度政策调整浮动，建议用成本计算器按实际薪资测算。

外籍员工在立陶宛工作需要办理签证吗？

需要。工作许可豁免情形多（紧缺清单），居留卡审理约 1-2 个月。由雇主或名义雇主担保办理，建议在 offer 阶段即启动材料准备。

在立陶宛用工有哪些容易忽略的合规风险？

雇主社保低，总成本结构友好；外籍紧缺职业清单更新频繁。试用期最长 3 个月；年假 20 天起；解雇需理由与通知金。落地前建议由本地合规团队复核合同条款与解雇程序。

立陶宛雇佣成本与用工政策指南

Lithuania (EUR) Global Employment Overview

Low employer social security contributions; favorable total cost structure.

Settlement Currency

EUR

Minimum Monthly Salary Reference

2,800 EUR

Employer Social Security Contribution Rate

Approximately 2.1%

Work Visa

Need employer sponsorship

Employer statutory cost components

Employer Social Security Contribution: 1.77%–2.55%
Minor Work Injury

The above outlines key statutory employer cost factors; actual ratios fluctuate based on the salary base and annual policy adjustments.Global Expansion Cost CalculatorEstimate total hiring costs based on monthly salary and headcount.

Key Points of Lithuania's Employment Regulations

Probation period up to 3 months; annual leave starts at 20 days; termination requires cause and severance pay.

Key Points for Lithuanian Work Visas

Multiple exemptions to work permits apply (shortage occupation list); residence card processing takes approximately 1–2 months.

Key Points on Lithuanian Social Security and Housing Fund

Employer social security total: approximately 1.77%-2.55% (pension primarily paid by employees) + minor work injury coverage.

Key Points on Lithuanian Personal and Corporate Income Tax

Individual income tax brackets: 20%–32%; corporate income tax rate: 15% (small enterprises: 5%).

Practical Tips

Lower employer social security contributions, favorable total cost structure
The list of foreign紧缺 occupations is updated frequently.

Compliance Considerations

Lithuania's labor laws, visa regulations, and tax rules are subject to annual budget updates and government announcements. Before finalizing hiring structures and compensation packages, have them reviewed by your local compliance team. NAZAR can assume employer responsibilities through its Employer of Record (EOR) model, enabling companies to hire Lithuanian employees quickly and compliantly.

Estimate employment costs in Lithuania View Export Guide Tools

Common Questions About Hiring in Lithuania

Do I need to set up a local company in Lithuania before hiring employees?

Not necessarily. With an Employer of Record (EOR) model, a licensed Lithuanian employer can handle employment contracts, social security contributions, and income tax withholding on your behalf. This allows you to hire compliantly without establishing a local entity first—ideal for market validation phases and small teams.

Approximately how much do employer social security costs amount to in Lithuania?

Employer's statutory social security totals approximately 2.1%, with a minimum monthly salary reference of about 2,800 EUR. Employer social security contributions range from 1.77% to 2.55% (pension is primarily paid by the employee) plus minor work injury insurance. Specific rates may fluctuate based on the salary base and annual policy adjustments; we recommend using our cost calculator to estimate costs for your actual salary.

Do foreign employees need a visa to work in Lithuania?

Required. Work permit exemptions apply in many cases (shortage list). Residence card processing takes approximately 1–2 months. Applications are sponsored by your employer or nominal sponsor; we recommend starting document preparation at the offer stage.

What compliance risks in Lithuania are often overlooked when hiring?

Lower employer social security contributions and a cost-friendly total compensation structure; frequent updates to the紧缺 foreign talent occupation list. Probation period up to 3 months; annual leave starts at 20 days; termination requires valid reason and severance payment. Before onboarding, have local compliance teams review contract terms and termination procedures.