Social tax in Lithuania

Companies registered in Lithuania, including representative offices of foreign companies, are required to pay social tax for their employees. Currently the rate of this tax is 30.49%.

From 1 January 2023, the following minimum salary levels are in effect:
 - Minimum monthly salary: €840 (increased from €730)
 - Minimum hourly salary: €5.14 (increased from €4.47)
Under the Lithuanian Labour Code, only unskilled labor may be subject to a minimum wage.