2023-02-01

Certificates of incapacity for work and sickness benefits

State subsidies

Other measures of support

CERTIFICATES OF INCAPACITY FOR WORK AND SICKNESS BENEFITS CAN BE ISSUED TO INDIVIDUALS WHO HAVE BEEN COVERED BY SOCIAL INSURANCE:

  • at least 3 months during the last year
  • at least 6 months during the last two years

Certificates of incapacity for work can also be issued backwards, but only up to 5 workdays

How are they issued?

Given you need to get a certificate of incapacity for work during the period of extreme situation or quarantine, you must remotely contact your family doctor or healthcare facility.  

Do you work on the basis of D visa?

Just like other individuals covered by social insurance, you can be issued a certificate of incapacity for work and receive sickness benefits. i vieta

More information about getting a certificate of incapacity for work and receiving sickness benefits can be accessed: here

CURRENT TYPES OF CERTIFICATES OF INCAPACITY FOR WORK

For individuals infected with coronavirus

For individuals who take care of an infected family member

For individuals infected with coronavirus due to professional activity

Due to temporary closure of day centers for senior individuals or for the disabled

Due to taking care of a healthy child

Due to chronic diseases

Due to mandatory adult isolation

Due to mandatory child isolation

Certificates are issued when an adult employed individual:

  • has recently visited a country affected by Covid-19 or had a contact with an infected person
  • cannot work remotely and was not declared downtime

Generally, National Public Health Center announces mandatory isolation and issues reference for person health care facility.

Certificate is valid during the period of mandatory isolation, but no longer than 14 days since the moment of arrival to Lithuania or last contact with an infected person.

62,06 percent of salary (before taxes)

Certificates and sickness benefits are not issued if you have to self-isolate after visiting a country which was included into the list of countries affected by Covid-19 by the time of your departure.

Exceptions apply if a person was visiting an affected country for professional or service-related reasons.

Instead of getting a certificate of incapacity for work, individuals in mandatory self-isolation can also apply for a medical certificate. It will justify absence from work, however they will not be candidates for sickness benefits.

Back to previous

Certificates are issued for parents, guardians, guardians on duty or working grandparents who take care of:

  • children up to (and including) the 4th grade
  • disabled children who are enrolled in general or special training program

Condition only applies given children from the above-mentioned groups have recently visited a country affected by Covid-19 or had contact with an infected person. Certificates are issued if at that time children were not accompanied by their parents or guardians.

 

Certificate is valid during the period of mandatory isolation, but no longer than 14 days since the child has arrived to Lithuania or had last contact with an infected person.

65,94 percent of salary (before taxes)

Back to previous

Certificates are issued:

  • when an education institution announces a regime to limit the spread of infections, or due to the quarantine is obliged to organize its training remotely (the list of such education institutions can be accessed: here)
  • when as a consequence of this situation a person has to take care of a child up to (and including) the 4th grade or of a disabled child who is enrolled in general or special training program

Certificates can be issued to parents, guardians, guardians on duty, or working grandparents who provide the care.

DURING THE PERIOD OF A REGIME AGAINST THE SPREAD OF INFECTIONS

Certificates are only valid during the period of a regime aimed at limiting the spread of infections. The documents are first issued for up to 28 calendar days and later might be periodically extended to a period of 14 calendar days.

DURING THE QUARANTINE PERIOD DUE TO WHICH TRAINING IS ORGANIZED REMOTELY

Certificates are first issued for up to 60 calendar days and later might be periodically extended.

65,94 percent of salary (before taxes)

Back to previous

Certificates are issued when:

  • an extreme situation or the quarantine determines the closure of day centers for seniors or people with disabilities - given such centers provide day-long or short-term social care
  • when as a consequence of this situation an individual has to take care of a dependent person

WHEN CARE IS PROVIDED FOR A PERSON WITH DISABILITIES

Certificates of incapacity for work can be issued for his (her) parents or guardians.

WHEN CARE IS PROVIDED FOR A DEPENDENT SENIOR

Certificates of incapacity for work can be issued for his (her) spouse, children or guardians.

Certificates are valid during the period of an extreme situation or the quarantine, and as long as day centers remain closed. The documents are first issued for up to 28 calendar days and later might be periodically extended to a period of 14 calendar days.

65,94 percent of salary (before taxes)

Back to previous

Certificates are issued for workers who provide services in the areas of medicine, public security, and education and who got infected with Covid-19 due to their professional activity, where contact with other infected people is necessary or inevitable.

Certificate is valid until the moment a person is able to come back to work.

77,58 percent of salary (before taxes)

From July 1, 2021, this sickness benefit will be paid regardless of whether a worker who provide services in the areas of medicine, public security, or education caught the disease from a co-worker or from another person. Previously, workers in the above-mentioned areas were issued with common size sickness benefit – 62,06 percent of salary (before taxes) – provided they caught the disease from a co-worker.

Back to previous

Certificates are issued when:

  • a person suffers from a severe chronic disease listed in the registry of the Minister of Health
  • a person cannot work remotely
  • a person is not declared downtime

Certificates are valid during the period of an extreme situation or the quarantine. The documents are first issued for up to 60 calendar days and later might be periodically extended. 

62,06 percent of salary (before taxes)

Back to previous

Certificates are issued when an employed person gets infected with coronavirus.

Certificate is valid until a person is able to come back to work.

62,06 percent of salary (before taxes)

Back to previous

Certificates are issued when:

  • a child under 14 years old
  • a family member

of an employed person gets infected with coronavirus.

INFECTED CHILD UNDER 14 YEARS OLD

Certificate is valid for up to 14 calendar days. The document is issued for parents, guardians, guardians on duty, or working grandparents of an infected child.

INFECTED FAMILY MEMBER

Certificate is valid for up to 7 calendar days. The document is issued for a spouse, children, adopted children, parents or adoptive parents of an infected family member.

 

 

INFECTED CHILD UNDER 14 YEARS OLD

65,94 percent of salary (before taxes)

INFECTED FAMILY MEMBER

65,94 percent of salary (before taxes)

 

 

Back to previous

FOR EMPLOYEES

FOR EMPLOYERS

FOR THE UNEMPLOYED

FOR COMPANIES

For self-employed individuals

For individuals employed under contracts

A one-time subsidy

A monthly benefit

Do you work under individual activity certificate?

Do you work under business certificate?

Do you work under both individual activity and business certificate?

Who is eligible to apply?

You are a candidate for a one-time subsidy if:

  • in 2020, you were engaged in individual activity, registered in the list of activities restricted by Covid-19
  • from January 1, 2020, you have registered no less than 3 months of individual activity (continuously or with a break), which was not unregistered by November 6, 2020
  • along with new exceptions (see here), in 2019, you declared no more than 6 660 EUR of taxed income for non-individual activity, and in 2020, no more than 21 852 EUR of taxed income for both individual and non-individual activity
  • you have declared personal income tax (gyventojų pajamų mokestis, GPM) for 2019 and 2020
  • you have not received subsidies for creative downtime

Size of the subsidy

You can receive a subsidy that comprises of 100 percent of calculated personal income tax (gyventojų pajamų mokestis, GPM) for individual activity in 2019.

The subsidy is limited to: no less than 100 EUR and no more than 10 926 EUR.

When and where can I apply?

Upload your application to the State Tax Inspectorate electronic system by November 22, 2021.

More information can be accessed on the website of State Tax Inspectorate.

Who is eligible to apply?

You are a candidate for a one-time subsidy if:

  • in 2020, you were engaged in individual activity, registered in the list of activities restricted by Covid-19
  • from January 1 to November 6, 2020, you have been in possession of a business certificate for at least 3 months (continuously or with a break)
  • along with new exceptions (see here), in 2019, you declared no more than 6 660 EUR of taxed income for non-individual activity, and in 2020, no more than 21 852 EUR of taxed income for both individual and non-individual activity
  • you have declared personal income tax (gyventojų pajamų mokestis, GPM) for 2019 and 2020
  • you have not received subsidies for creative downtime

Size of the subsidy

You can receive a subsidy that comprises of 100 percent of personal income tax (gyventojų pajamų mokestis, GPM) paid for your business certificate in 2019.
 
The subsidy is limited to: no less than 100 EUR and no more than 10 926 EUR.

When and where can I apply?

Upload your application to the State Tax Inspectorate electronic system by November 22, 2021.

More information can be accessed on the website of State Tax Inspectorate.

Who is eligible to apply?

You are a candidate for a one-time subsidy if:

  • in 2020, you were engaged in individual activity, registered in the lists of activities restricted by Covid-19
  • from January 1, 2020, you have registered no less than 3 months of individual activity (continuously or with a break), which was not unregistered by November 6, 2020
  • from January 1 to November 6, 2020, you have been in possession of a business certificate for at least 3 months (continuously or with a break)
  • along with new exceptions (see here), in 2019, you declared no more than 6 660 EUR of taxed income for non-individual activity, and in 2020, no more than 21 852 EUR of taxed income for both individual and non-individual activity
  • you have declared personal income tax (gyventojų pajamų mokestis, GPM) for 2019 and 2020
  • you have not received subsidies for creative downtime

Size of the subsidy

You can receive a subsidy that comprises of:

  • 100 percent of calculated personal income tax (gyventojų pajamų mokestis, GPM) for individual activity in 2019
  • 100 percent of personal income tax (gyventojų pajamų mokestis, GPM) paid for your business certificate in 2019.

    The subsidy is limited to: no less than 100 EUR and no more than 10 926 EUR.

When and where can I apply?

Upload your application to the State Tax Inspectorate electronic system by November 22, 2021.

More information can be accessed on the website of State Tax Inspectorate.

Who can apply?

From June 30, 2021, Lithuania revoked the nationwide quarantine on the grounds of which monthly benefits of 260 eur for self-employed individuals are no longer issued

If your professional activity has been restricted due to extreme situation and (!) quarantine:

Continue working remotely
(unless it is not possible) svg vieta

During that time you are entitled to receive salary set under your employment contract

Your employer can declare you
full or partial downtime
svg vieta

During that time you are entitled to receive no less than a minimum monthly wage 

Downtime

An employee is entitled to receive no less than a minimum monthly wage.

An employee is allowed to work under additional employment contracts, however there is a limit to maximum
working hours agreed.svg vieta

During downtime, an employer does not have a right to ask his (her) employees to come to work.

Access additional information on the website of: Ministry of Social Security and Labour

If your professional activity has been restricted due to extreme situation and (!) quarantine:

  • Your employees are allowed to work remotely. During that time, you are obliged to pay them salaries set under employment contracts.
  • You are allowed to declare full or partial downtime.

Downtime

No longer compensated

The subsidies for workers in or reinstated to work after downtime were paid until August 31, 2021.

Corresponds to the minimum monthly wage

During downtime, employee is entitled to receive no less than a minimum monthly wage.

More information:

Who can apply?

From August 31, 2021, the job-search allowances are no longer issued.

More information can be accessed via:

From June 30, 3031, the one-time subsidies for companies are no longer issued.

More information:

On the website of State Tax Inspectorate

By phone 1882

Permission to defer insurance payments

Useful information for insurers who wish to defer their social insurance payments, penalties or interest on arrears: here

Tax reliefs

Useful information about temporary tax reliefs for business: here

Other forms of business support

Useful information about support measures for business affected by Covid-19: here