VDI expands FAQ: per-diem advances, remote work abroad, dispute fines

Lithuanian employers pay business-trip per diems (dienpinigiai) under clarified VDI guidance. Unless a collective or employment agreement or a state or municipal body's local act provides otherwise, the employee receives an advance of at least 50 per cent of the calculated per diemsLRV no later than the last working day before the trip startsLRV, with a recalculation on return and the unpaid balance paid no later than paydayLRV. Agreed lower per-diem rates must be differentiated by objective criteria and may not fall below 50 per cent of the Government-set maximum daily ratesLRV. Where an event organiser covers part of the per diems, the combined payments may not fall below the per diems calculated for that trip; where the organiser covers all of them, the employer need not pay per diems.

Remote work from another state is a matter of agreement: the parties to every employment contract agree on the workplace, and may agree that some or all functions are performed remotely in another stateLRV — labour rules on remote work do not prohibit itLRV. Such an arrangement is not treated as work in another stateLRV, so Article 107 on postings does not applyLRV. A tax-residency caution applies alongside: many states treat a person present at least 183 days a year as tax residentLRV, so an employee of a Lithuanian company working remotely from another country for over half a year may become that country's tax residentLRV, with adverse consequences for the employee and the employerLRV — and the employer should therefore limit the period the employee may spend in another state.

Every employer sets a procedure for filing and examining violence and harassment reports under Article 30 of the Darbo kodeksasLRV, and an employer averaging more than 50 employees regulates it in a prevention policy applying to all staffLRV. An employee suffering psychological violence or harassment raises it first inside the organisationLRV; absent local acts, the recommendation is a written request to the head to investigate, with supporting evidenceLRV; where the employer takes no action or the head is the perpetrator, the employee may complain to VDILRV.

A change of owner of a potentially hazardous device (potencialiai pavojingas įrenginys) does not require re-registrationLRV: only the new owner's details are enteredLRV, after both the former and the new owner notify the register manager in writing within 14 working days of the transferLRV. A leased registered device is likewise not re-registered in the lessee's nameLRV. A labour dispute participant applies to the labour-disputes commission within three months of learning of the rights violation, or within one month for unlawful suspension, unlawful dismissal and collective-agreement breachesLRV. Where an employer does not execute a commission or court decision, the commission fines the employer up to 500 Eur for each week of delayLRV, capped at six monthsLRV, payable to the employeeLRV.

Legal basis: VDI Dažniausiai užduodami klausimai page (updated 14 July 2026), restating Articles 30, 52 and 107 of the Darbo kodeksas; Government resolutions No 523 of 28 June 2017 and No 526 of 29 April 2004 on per-diem rates and payment; and Article 232(1) of the Darbo kodeksas on non-execution fines.