Lithuania
Regulations for Working in Lithuani
Overview
Lithuania combines a modern, digitally driven work environment with clearly structured labor law requirements. Employers who temporarily send staff to Lithuania—whether for a business trip, a posting, or a workation – should familiarize themselves in advance with the country’s legal framework. In addition to the obligation to register foreign workers, specific rules apply regarding working hours, payroll documentation, tax liability, and social security. Although Lithuania is part of the EU, the country imposes its own clear requirements for cross-border employment. This page offers a structured overview of the key legal aspects of working in Lithuania – reliable, up-to-date, and focused on what matters most.
EU Posted Workers Directive
What are the requirements?
Foreign employers posting employees to Lithuania must notify the Lithuanian labor authorities before the employee begins work. The notification must be submitted via the official link provided by the authorities.
Required Documents
The following documents must be retained and made available to the Lithuanian authorities upon request:
- Employment contract
- Documents confirming the agreed remuneration, its calculation, and payment
- Timesheets
The Lithuanian authorities may also request other documents not listed above. All documents must be retained for 10 years after the end of the posting. They must be available in Lithuanian, although a certified translation is not required.
Legal Representative
Foreign employers must appoint a contact person in Lithuania (an authorized third party acting on behalf of the employer). This person is responsible for communication with Lithuanian authorities and for providing required documents to them.
Failure to register posted workers may result in a fine of up to €1,320.
Failure to meet wage requirements may result in a fine of up to €1,680.
Fines are imposed on the foreign employer.
Labor Law
Minimum Wage
In 2025, the gross minimum wage in Lithuania is €1,038 per month, or €6.35 per hour. The minimum wage is not dependent on profession, sector, or age—it applies universally to all employees.
Working Time
Standard working hours are 8 hours per day and 40 hours per week.
The maximum working time, including overtime (but excluding work under additional agreements), must not exceed 48 hours over a 7-day period.
The total working time including overtime and additional agreed work must not exceed 12 hours per day or 60 hours per 7-day period.
Failure to comply with national labor laws can result in financial liabilities, fines, or legal claims under Danish rules on termination and working time.
Social Security
For employees posted to Lithuania from another EU country, EU Regulation 883/2004 on the coordination of social security systems applies:
- A1 certificate provided: The worker remains covered by the social security system of their home country.
- No A1 certificate: Lithuanian social security rules apply, and the foreign employer must act like a local Lithuanian employer.
Violations can lead to significant administrative obligations, back payments (with interest), audits, and substantial penalties. Reputational damage is also possible.
Income Tax
- If the employee becomes liable for taxation in Lithuania and the foreign employer does not have a permanent establishment there, the employee is responsible for reporting and paying tax in Lithuania—annually for tax residents, or at the time of income receipt for non-residents.
- There is no “de minimis” threshold that exempts posted workers from income tax.
- In general, income earned from work performed in Lithuania is taxable in Lithuania, subject to any applicable double taxation agreement.
Violations may trigger immediate obligations to file a tax return in Denmark, often leading to significant consequences for both the employee and the employer.
Immigration & Visas
International activities require exact compliance with international visa and entry requirements. The traveler, the type of activity, the purpose of stay and the duration are decisive for this, whether a business visa, a work visa or other special permits are required.
The consequences in case of infringement may include entry bans and associated loss of revenue, sanctions, fines and reputation damage.
Permanent Establishment
Employees working abroad can establish a permanent establishment through their activities in the target country and thus trigger a chain of financial and administrative consequences for companies
The consequences of a violation may vary depending on the situation, but each establishment entails a significant administrative burden. In addition to registration, profit allocation and filing of the corporate income tax return, income tax obligations usually also arise.
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