Lithuania sets monthly pay-transparency filing deadline and correction duty

All employers file a monthly Skaidraus darbo užmokesčio pranešimas (SDUP) to Sodra on employee pay, paid working time and job groups.E TAR The new routine applies from 1 January 2027Sodra, with the first submission in February 2027 for January 2027Sodra. Reports go through the employer's Sodra account in one of three ways: completing the SDUP form, uploading a JSON file, or transmitting data directly from the employer's own systemSodra; no electronic signature is required.

Each report is due by the last calendar dayE TAR of the month for the preceding calendar month.Sodra A report found to be wrong or incomplete must be corrected without delay and no later than two working days after the error is identifiedE TAR, by submitting correct data for all employees for the corrected periodSodra.

For every employee the monthly fields are gross (bruto) wage in euro, gross additional wage in euro, and paid working time in hours.E TAR Job-group number in the workplace pay system, working-time norm and working-time regime are supplied once and updated only when they changeSodra; employers transmitting from their own systems include them in every messageE TAR. Where an employee belongs to several job groups, or the group changes during the month, each group is reported on a separate line. A form may be pre-filled from the Sodra register or from the last SDUP; where Sodra data are used, the imported SAM or 2-SD income figure must be checked against the wage declared for SDUP purposes and replaced where it differsSodra, while additional pay and paid hours are always entered independently.

Wage is declared gross, before tax.Sodra It covers basic and additional pay as well as pay for annual leave, additional rest days for parents raising children, and downtime not attributable to the employee.Sodra Additional pay — bonuses, supplements, premiums and uplifts for overtime or night work — is also shown separately. Excluded are sickness benefits whether paid by the employer or by Sodra, material aid, compensation for unused annual leave, severance and other payments of a compensatory nature, and employee income not subject to social and health insurance contributions.Sodra Paid working time counts hours actually worked plus paid non-worked time such as annual leave and additional rest days; time of incapacity for work paid as sickness benefit is not counted.

Sodra uses the data to compute each employee's average monthly hourly wage and average male and female pay by job groupSodra; that information goes to the employer's private account and is not publishedSodra. Published every month is the employer's average hourly wage for men and for women where the workplace has at least eight employees including at least four men and four women.Sodra Other published indicators cover the overall pay gap, the additional-pay gap, median and additional-pay median gaps, the share of men and women receiving additional pay, and the distribution of men and women across four pay quartiles. Job-group splits of basic and additional pay stay private. Publication refresh is yearly for 250 or more employeesSodra, every three years for 100–249Sodra, and on request below thatSodra. No individual employee's pay is publishedSodra; employees receive the relevant indicators from the employer and may also approach the Valstybinė darbo inspekcija or the Lygių galimybių kontrolieriaus tarnyba.

Legal basis: 2023 m. gegužės 10 d. Europos Parlamento ir Tarybos direktyva (ES) 2023/970, 9 straipsnis; Lietuvos Respublikos darbo kodekso 23 straipsnis; Valstybinio socialinio draudimo fondo valdybos direktoriaus 2026 m. spalio 5 d. įsakymas Nr. V-500 Dėl Skaidraus darbo užmokesčio pranešimo pildymo ir juo pateiktų duomenų tikslinimo taisyklių patvirtinimo; socialinės apsaugos ir darbo ministro 2026 m. liepos 17 d. įsakymas Nr. A1-433.