New monthly transparent-wage report: file by month-end for prior month

Employers in Lithuania must file a new monthly Transparent Wage Report (Skaidraus darbo užmokesčio pranešimo, SDUP) with the Board of the State Social Insurance FundE TAR, no later than the last calendar day of each monthE TAR for the preceding calendar monthE TAR. The form-completion, submission and correction rules were approved by the Fund Board Director's Order No. V-500 of 5 October 2026.E TAR

The report covers employees broadly, including employees not subject to Lithuanian social-insurance lawE TAR and employees covered by 9-SD, 12-SD or NP-SD2 noticesE TAR. Two groups stay out: officers, professional-military servicemen, statutory civil servants and other persons whose data constitutes a state or service secret, and employees working under temporary employment contracts.E TAR Employers with fewer than 100 insured persons may consent in EDAS to the Labour Code Article 23(4) data-processing rules so their data feeds the statistical indicators.

For each employee the report carries personal identifiers — given name(s), surname(s), Lithuanian personal code, social-insurance (SD) number, ILTU code, birth date and sex (fields A1–A7)E TAR — and three monthly figures: gross (bruto) wage in euro (D4), gross additional wage in euro (D5), and paid working time in hours (D6)E TAR. On first reporting, or when the underlying data change, three more items are added: the job-group number from the employer's pay system (D1), the working-time norm in hours (D2), and the working-time regime (D3)E TAR from a five-item classifier — fixed working day, aggregate accounting, flexible schedule, split working day, or individual regime. An employee holding posts in different job groups is reported on separate lines; an employee whose employment ends is still reported for the month it ended.

The report is filed in EDAS or by JSON file matching the Fund Board's technical specification on Sodra's website — completed in EDAS, uploaded through EDAS, or transferred system-to-system automatically — and counts as filed once EDAS confirms receipt. In EDAS the form can be pre-filled from Sodra register data or from the last SDUP; where Sodra data is used, the employer must check the loaded insurable-income sum from its SAM and 2-SD notices against the gross wage and overwrite it where they differ, while additional-wage and working-time figures are entered manually. Wages are stated gross, covering every component except compensation-type payouts per point 4.4 of the Aprašas; additional wage follows point 4.5, working time point 4.6.

An employer that finds incorrect or incomplete data must file a corrected SDUP without delay, and no later than 2 working days after discovering the errorE TAR — on its own initiative for current-year data, or on demand of the Fund Board or another state institutionE TAR. A correction names the period and gives the correct data for all employees of that period; monthly indicators are recalculated automatically and updated on the 5th of each month, up to 5 February of the following calendar year.

The data feed pay-transparency analysis: they go to the State Labour Inspectorate (VDI) and the Office of the Equal Opportunities Ombudsman, and are used to calculate the Labour Code Article 23 indicatorsE TAR. VDI advises on the Aprašas concepts and fair-pay provisions; the Fund Board advises on the form and technical questions. Non-submission or incorrect data triggers liability under legislationE TAR. Employers file the first SDUP, for January 2027, by 28 February 2027E TARE TAR.

Legal basis: Article 9 of Directive (ES) 2023/970, Article 23(3) of the Labour Code, and points 6–9 of the Aprašas approved by the Minister of Social Security and Labour's Order No. A1-433 of 17 July 2026.