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In order to implement a new version of State Social Insurance Law, since 28.02.2017 SODRA has started to publish new public information - average income insured by Lithuanian insurers (employers, companies). SODRA is publishing the average salary data only of the companies, which have more than three employees in the reporting period. The published data is only summarized information, i.e. the average salary of all employees, not personal salary. The number of insured workers is estimated according to the data of SODRA register: all insured persons, who have worked at least one day during the reporting period and received any income, are counted. Thus, the employees on childcare leave or leave of absence, are not included into the calculations. The employees are divided in two groups: employees working under the employment contracts, also the civil servants (1st group) and persons receiving income of other kind - bonuses or rewards for the activities of the Supervisory Board, Board, as well as the loan committee, directors of small partnership enterprises, who are not their members under the law, as well as employees who receive remuneration under authors' or performers' contracts (2nd group). The average salaries are provided for both groups of employees separately. However, these groups have to meet the same requirements: more than three employees have to be in the company and they have to receive at least some income per month. The average salaries of both groups are calculated based on income and provided as salary before taxes. Also, the total social insurance taxes for all employees are presented. |