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Salary · Lithuania · 2026
Pension contributions: cash and retirement savings in Lithuania
This article was created with artificial intelligence support.
A pension contribution can build retirement savings while reducing cash available today. In Lithuania, check who pays it and what the quoted salary includes.
Identify the contribution being changed
Adds an employee pension contribution of 3% of gross salary, up to the annual contribution base ceiling of 60 VDU. It does not reduce income tax.
Separate employee cash from retirement money
Employee pension deductions reduce your spendable salary and fund retirement saving. Employer contributions may also be taxed. Count them in the employer’s costs and keep them separate from your cash net pay.
Compare the supported pension settings
For 2026, €23,208.00 with Contribute to the second pension pillar?: No leaves €14,915.18 annual net; Contribute to the second pension pillar?: Yes leaves €14,218.94. The annual cash difference is -€696.24. Read the salary and employer-contribution assumptions before comparing the figures.
Example assumptions
Annual model estimate
Salary example for a tax resident. Eligibility and actual payment dates may differ.
Illustrative salary levels, not measured local earnings benchmarks.
- Model year
- 2026
- Currency
- EUR
- Age
- 35
- Capital Gains
- €0.00
- Children
- 0
- Settings
- Contribute to the second pension pillar?: No / Contribute to the second pension pillar?: Yes
- Joint assessment (splitting)?
- No
- Church Tax
- No
Annual net pay (EUR)
- €18,000.00 · Contribute to the second pension pillar?: No
- €12,274.73
- €18,000.00 · Contribute to the second pension pillar?: Yes
- €11,734.73
- €23,208.00 · Contribute to the second pension pillar?: No
- €14,915.18
- €23,208.00 · Contribute to the second pension pillar?: Yes
- €14,218.94
- €36,000.00 · Contribute to the second pension pillar?: No
- €21,780.00
- €36,000.00 · Contribute to the second pension pillar?: Yes
- €20,700.00
| Scenario | Annual gross salary | Annual net pay | Monthly average net pay | Net difference | Employee and employer retirement contributions · Employee contributions | Employee and employer retirement contributions · Employer Contributions |
|---|---|---|---|---|---|---|
| Contribute to the second pension pillar?: No | €18,000.00 | €12,274.73 | €1,022.89 | €0.00 | €1,569.60 | €0.00 |
| Contribute to the second pension pillar?: Yes | €18,000.00 | €11,734.73 | €977.89 | -€540.00 | €2,109.60 | €0.00 |
Calculator estimate · Annual
| Scenario | Taxes | Employee contributions | Student-loan repayments | Paid tax credits | Employer cost |
|---|---|---|---|---|---|
| Contribute to the second pension pillar?: No | €2,215.27 | €3,510.00 | €0.00 | €0.00 | €18,318.60 |
| Contribute to the second pension pillar?: Yes | €2,215.27 | €4,050.00 | €0.00 | €0.00 | €18,318.60 |
| Scenario | Annual gross salary | Annual net pay | Monthly average net pay | Net difference | Employee and employer retirement contributions · Employee contributions | Employee and employer retirement contributions · Employer Contributions |
|---|---|---|---|---|---|---|
| Contribute to the second pension pillar?: No | €23,208.00 | €14,915.18 | €1,242.93 | €0.00 | €2,023.74 | €0.00 |
| Contribute to the second pension pillar?: Yes | €23,208.00 | €14,218.94 | €1,184.91 | -€696.24 | €2,719.98 | €0.00 |
Calculator estimate · Annual
| Scenario | Taxes | Employee contributions | Student-loan repayments | Paid tax credits | Employer cost |
|---|---|---|---|---|---|
| Contribute to the second pension pillar?: No | €3,767.26 | €4,525.56 | €0.00 | €0.00 | €23,618.77 |
| Contribute to the second pension pillar?: Yes | €3,767.26 | €5,221.80 | €0.00 | €0.00 | €23,618.77 |
| Scenario | Annual gross salary | Annual net pay | Monthly average net pay | Net difference | Employee and employer retirement contributions · Employee contributions | Employee and employer retirement contributions · Employer Contributions |
|---|---|---|---|---|---|---|
| Contribute to the second pension pillar?: No | €36,000.00 | €21,780.00 | €1,815.00 | €0.00 | €3,139.20 | €0.00 |
| Contribute to the second pension pillar?: Yes | €36,000.00 | €20,700.00 | €1,725.00 | -€1,080.00 | €4,219.20 | €0.00 |
Calculator estimate · Annual
| Scenario | Taxes | Employee contributions | Student-loan repayments | Paid tax credits | Employer cost |
|---|---|---|---|---|---|
| Contribute to the second pension pillar?: No | €7,200.00 | €7,020.00 | €0.00 | €0.00 | €36,637.20 |
| Contribute to the second pension pillar?: Yes | €7,200.00 | €8,100.00 | €0.00 | €0.00 | €36,637.20 |
Open the salary scenarios, check the displayed scheme and package assumptions, and compare spendable net pay with your current budget.
Check eligibility and scheme terms
Check the scheme rules for eligibility, opt-out conditions and contribution treatment. Fund returns, charges and future benefits are outside the salary model; assess those separately when choosing a fund or contribution level.
Budget with spendable net pay
Use net pay to check rent, recurring costs and savings outside the pension. Record employer and employee retirement contributions separately when assessing the offer.
Before comparing pension settings
- Confirm the supported scheme and your eligibility.
- Check whether salary includes employer retirement contributions.
- Keep employee net and employer costs separate.
- Assess cash affordability separately from retirement returns.
See your own numbers
The articles use example figures. Enter your salary in the calculator to see your own result.
Sources and model coverage
What the estimate covers
The calculator estimates employment income using its supported country rules and selected inputs. Benefits, collective agreements and personal circumstances that are not modelled are excluded. Official rules determine your actual liability.
- The model reduces the maximum NPD as annual salary plus entered taxable gains and dividends rise. It assumes equal monthly pay. Other taxable income can further reduce your actual annual NPD; additional disability allowances are outside scope.
- Adds an employee pension contribution of 3% of gross salary, up to the annual contribution base ceiling of 60 VDU. It does not reduce income tax.
- Select Yes only if a statutory exemption applies, for example you are insured through another employer or the state, receive a qualifying old-age/disability pension, or receive maternity, paternity or childcare benefit. Employees under 24 are exempt automatically. Otherwise the employer pays the contribution top-up to the minimum wage base.