Company in Lithuania UAB

Company in Lithuania UAB provides payroll services for companies operating in Lithuania. The service covers the full monthly payroll cycle: collecting salary data, calculating gross-to-net pay after personal income tax (GPM) and the employee's SoDra social insurance contributions, applying the non-taxable income allowance where applicable, calculating the employer's SoDra contribution, and preparing individual payslips.

The firm files the monthly GPM declaration (FR0573) with VMI and the SoDra monthly earnings report (SAM), which are due by the 15th of the following month, and supplies the employer with bank payment instructions. Payslips are prepared in English and Lithuanian, and payroll materials are delivered by the 10th of each month so that payments can be made before the filing deadline. The fee is EUR 70 per employee per month, fixed, with no extra charge for routine monthly processing.

The service is built around Lithuanian employment rules, including the requirement under Article 67 of the Labour Code that every employee has a signed employment contract before their first working day, and the obligation to register employees with SoDra before they start. The company also advises on requirements affecting non-EU employees, who need a valid work permit before being added to a Lithuanian payroll.