{"id":29697,"date":"2026-10-28T09:30:00","date_gmt":"2026-10-28T07:30:00","guid":{"rendered":"https:\/\/patikimabuhaltere.lt\/?p=29697"},"modified":"2026-11-02T08:53:29","modified_gmt":"2026-11-02T06:53:29","slug":"darbuotojo-kaina-darbdaviui-2026","status":"publish","type":"post","link":"https:\/\/patikimabuhaltere.lt\/en\/darbuotojo-kaina-darbdaviui-2026\/","title":{"rendered":"How much an employee costs an employer in 2026: figures with examples"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"29697\" class=\"elementor elementor-29697\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2f077b pb-article-hero e-flex e-con-boxed sc_inner_width_none sc_layouts_column_icons_position_left e-con e-parent\" data-id=\"e2f077b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed82df3 elementor-widget elementor-widget-text-editor\" data-id=\"ed82df3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Business tips \u00b7 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e631659 elementor-widget elementor-widget-heading\" data-id=\"e631659\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">How much an employee costs an employer in 2026: figures with examples<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-244d7df pb-article e-flex e-con-boxed sc_inner_width_none sc_layouts_column_icons_position_left e-con e-parent\" data-id=\"244d7df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb8ca3d pb-article-body elementor-widget elementor-widget-text-editor\" data-id=\"fb8ca3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before hiring their first employee, people usually ask: \u201cIf I want to pay EUR 1,000 take-home, how much will it cost me?\u201d The answer depends on the salary, because the formula for the tax-free allowance (NPD) changed in 2026.<\/p>\n<h2>What is deducted from the employee<\/h2><ul>\n<li><strong>Sodra contributions \u2013 19.5 %:<\/strong> pension 8.72 %, sickness 1.99 %, maternity 1.81 %, health 6.98 %. An extra 3 % for those in the pension accumulation scheme.<\/li>\n<li><strong>Income tax \u2013 20 %<\/strong> of salary after deducting the tax-free allowance.<\/li>\n<li><strong>Tax-free allowance in 2026:<\/strong> EUR 747 if the salary does not exceed the minimum wage. For higher salaries, allowance = 747 \u2013 0.49 \u00d7 (salary \u2013 1,153).<\/li><\/ul>\n<h2>What the employer pays on top<\/h2><p>Employer contributions \u2013 about <strong>1,77 %<\/strong>: unemployment insurance 1.31 %, accidents at work insurance 0.14 %, Guarantee Fund 0.16 % and Long-term Employment Benefits Fund 0.16 %. For a fixed-term contract, unemployment insurance is higher at 2.03 %.<\/p>\n<h2>Examples for 2026<\/h2>\n<table><thead><tr><th>Gross salary<\/th><th>NPD<\/th><th>Sodra 19.5 %<\/th><th>GPM<\/th><th>Take-home<\/th><th>Employer contributions<\/th><th>Cost to employer<\/th><\/tr><\/thead><tbody>\n<tr><td>EUR 1,153.00 (minimum wage)<\/td><td>747,00<\/td><td>224,84<\/td><td>81,20<\/td><td><strong>846,96<\/strong><\/td><td>20,41<\/td><td><strong>1 173,41<\/strong><\/td><\/tr>\n<tr><td>EUR 1,500.00<\/td><td>576,97<\/td><td>292,50<\/td><td>184,61<\/td><td><strong>1 022,89<\/strong><\/td><td>26,55<\/td><td><strong>1 526,55<\/strong><\/td><\/tr>\n<tr><td>EUR 2,000.00<\/td><td>331,97<\/td><td>390,00<\/td><td>333,61<\/td><td><strong>1 276,39<\/strong><\/td><td>35,40<\/td><td><strong>2 035,40<\/strong><\/td><\/tr>\n<tr><td>EUR 2,500.00<\/td><td>86,97<\/td><td>487,50<\/td><td>482,61<\/td><td><strong>1 529,89<\/strong><\/td><td>44,25<\/td><td><strong>2 544,25<\/strong><\/td><\/tr><\/tbody><\/table>\n<p>Calculated for a permanent employment contract, accident risk group I, employee not in the extra pension accumulation scheme.<\/p>\n<h2>What else goes into the cost of an employee<\/h2><ul>\n<li><strong>Holiday pay.<\/strong> At least 20 working days of holiday a year (on a 5-day week), so it is worth budgeting for this cost in advance.<\/li>\n<li><strong>The first two days of sick leave.<\/strong> These are paid by the employer.<\/li>\n<li><strong>Health and safety and medical checks.<\/strong> These depend on the type of work.<\/li>\n<li><strong>Minimum hourly pay in 2026<\/strong> \u2013 EUR 7.05.<\/li><\/ul>\n<h2>Most common mistakes<\/h2><ul><li>The amount is agreed with the employee as take-home pay, although the employment contract states the gross salary.<\/li><li>The notice to Sodra before the start of work is forgotten. This can lead to a fine.<\/li><li>The tax-free allowance is not applied, or applied incorrectly, when the employee has several jobs.<\/li><\/ul>\n<blockquote><p><strong>Advice from Ana Baranova, director of Patikima buhalter\u0117:<\/strong> \u201cBefore you post a job ad, ask your accountant to calculate the full annual cost of the position, including holiday pay and contributions. It takes 15 minutes and saves you from unpleasant surprises.\u201d<\/p><\/blockquote>\n<h2>We run payroll from your very first employee<\/h2><p>We prepare the employment contract, file notices with Sodra, calculate salaries every month and submit the returns.<\/p><p><a href=\"https:\/\/patikimabuhaltere.lt\/en\/paslaugos\/darbo-uzmokescio-apskaita\/\">Payroll accounting<\/a> \u00b7 <a href=\"tel:+37063587770\">+370 635 87770<\/a><\/p>\n<p><em>Information valid for 2026. Figures are rounded to the cent and are for information only.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2edefd elementor-widget elementor-widget-html\" data-id=\"f2edefd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n\/* Straipsnis \u2013 stilius pagal pagrindin\u012f puslap\u012f *\/\nbody.single-post, body.single-post .page_content_wrap{background:#f5f9f9}\nbody.single-post .page_content_wrap{padding-top:0;padding-bottom:0}\n.pb-article-hero .elementor-widget-text-editor p{margin:0}\n.pb-article>.e-con-inner{max-width:860px!important;margin-left:auto;margin-right:auto}\n.pb-article .pb-article-body p,.pb-article .pb-article-body li{font-family:'Poppins',sans-serif;font-size:18px;line-height:1.7;color:#083733}\n.pb-article .pb-article-body p{margin:0 0 18px}\n.pb-article .pb-article-body h2{font-family:'Exo 2',sans-serif;font-weight:700;font-size:32px;line-height:1.2;color:#052624;margin:44px 0 16px;text-transform:none;letter-spacing:0}\n.pb-article .pb-article-body h3{font-family:'Exo 2',sans-serif;font-weight:600;font-size:24px;line-height:1.25;color:#17433f;margin:28px 0 12px;text-transform:none;letter-spacing:0}\n.pb-article .pb-article-body ul,.pb-article .pb-article-body ol{margin:0 0 22px;padding-left:24px}\n.pb-article .pb-article-body li{margin:0 0 10px}\n.pb-article .pb-article-body li::marker{color:#0f6a63;font-weight:600}\n.pb-article .pb-article-body strong{color:#052624}\n.pb-article .pb-article-body a{color:#0f6a63;font-weight:600;text-decoration:underline;text-underline-offset:3px}\n.pb-article .pb-article-body a:hover{color:#0a4843}\n.pb-article .pb-article-body blockquote{margin:36px 0;padding:28px 32px;background:#fff;border:0;border-left:5px solid #0f6a63;border-radius:20px;box-shadow:0 15px 40px 8px #e5e7eb;font-style:normal}\n.pb-article .pb-article-body blockquote::before,.pb-article .pb-article-body blockquote::after{display:none}\n.pb-article .pb-article-body blockquote p{margin:0;font-size:18px;line-height:1.7;color:#083733}\n.pb-article .pb-article-body em{color:#336659;font-size:15px}\n@media (max-width:767px){.pb-article .pb-article-body p,.pb-article .pb-article-body li{font-size:16px}.pb-article .pb-article-body h2{font-size:26px;margin-top:36px}.pb-article .pb-article-body h3{font-size:21px}.pb-article .pb-article-body blockquote{padding:22px 20px;border-radius:16px}}\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The minimum wage in 2026 is EUR 1,153. We calculated take-home pay and the employer's cost for gross salaries of EUR 1,153, 1,500, 2,000 and 2,500.<\/p>","protected":false},"author":24,"featured_media":29736,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-29697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"MMA 2026 m. \u2013 1 153 Eur. 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