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LithuaniaLietuvos buhalterių ir auditorių asociacija

Sodra base rises to 90% for author's fees, owner withdrawals

The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.

By Taxxa AI OyPublished 8 September 2026

Payroll & Labour Tax Audit

From 1 July 2026 the social insurance (VSD) contribution base for author's remuneration and for code-02 personal-needs withdrawals of individual enterprise (IĮ) owners, small partnership (MB) members and true members of general and limited partnerships (TŪB/KŪB) is 90% of the income, replacing the former 50% baseE TAR Lbaa Lbaa. The change follows Articles 10(2) and 10(3) of the Valstybinio socialinio draudimo įstatymas as amended by the Seimas on 9 December 2025 (Nr. XV-633)E TAR, and payers computing, withholding and paying VSD contributions on these payments now apply the higher base to periods from 1 July 2026Lbaa.

The 90% base applies to 90% of amounts the IĮ owner, MB member or TŪB/KŪB true member declares to the Valstybinė mokesčių inspekcija as employment-related income withdrawn for personal needs (code 02)E TAR, and to 90% of the contracted fee for working-age persons with Meno kūrėjas status and Article 5(1) persons receiving author-contract, sport or performer incomeE TAR. Self-employed persons compute on 90% of taxable individual-activity income; farmers on 90% of taxable agricultural income, or 12 minimaliosios mėnesinės algos (MMA) where farm income is not subject to gyventojų pajamų mokestis and undeclaredE TAR. The 2026 outlook adds that the maximum VSD and PSD base rises 9.6% on the higher vidutinis darbo užmokestis (VDU)Lbaa: the 43-VDU ceiling rises by EUR 8,740, from EUR 90,682 to EUR 99,422Lbaa Lbaa, on a 2026 VDU of EUR 2,312.15 against EUR 2,108.88 in 2025, while a 60-VDU ceiling continues to apply to employment and employment-related income.

For author's remuneration, the illustration assumes a resident receiving EUR 3,500 per month from which Sodra charges have not been deducted, with the commissioning legal entity withholding them, and the resident not accumulating an additional 3% pension contribution; with pension accumulation the total burden is higher.

Separately, auditors and audit firms in EU member states may apply for inclusion in the European Parliament's approved external auditors list for political-group audit services; the list established under the 28 February 2024 call runs four years from publication and applications for the current list close on 16 October 2026Lbaa. A draft amendment to the Akcinių bendrovių įstatymas registered on 11 August 2026Lbaa would give a company carrying on licensed activity as auditor, financial broker, insolvency administrator or bondholders' trustee that loses the right to that activity the legal status of a bankrupt or liquidated legal entity automaticallyLbaawith the Registrų centras informing about the changed company status within one working day.

Legal basis: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas, Articles 10, 11 and 12, as amended 9 December 2025 (Nr. XV-633)E TAR, Articles 10(2) and 10(3) applying to periods from 1 July 2026E TAR.

Recalculate projected 2026 Sodra liabilities on the 90% base for affected recipients and owner withdrawals, and diary the 16 October 2026 auditor-list application deadline where relevant.

Sources