{"id":112662,"date":"2026-04-15T19:26:15","date_gmt":"2026-04-15T19:26:15","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/supplementary-health-insurance-for-employees\/"},"modified":"2026-04-17T19:00:33","modified_gmt":"2026-04-17T19:00:33","slug":"supplementary-health-insurance-for-employees","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/supplementary-health-insurance-for-employees\/","title":{"rendered":"Supplementary health insurance for employees"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">From 1 January 2026, amendments to the Law on State Social Insurance (LSSI) on supplementary (voluntary) health insurance for employees come into force.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>What&#8217;s changing?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>The social security benefit for<\/strong> supplementary health insurance premiums <strong>is reduced<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">From 1 January 2026, only the part of the employer&#8217;s contributions paid on behalf of the employee that is exempt from GPT, i.e. up to \u20ac350 per year, will be exempted from Sodros contributions.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>What is taxed?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The part of the contribution exceeding \u20ac350 per year will be:<\/p>\n\n<ol class=\"wp-block-list\">\n<li>Subject to GST,<\/li>\n\n\n\n<li>Included in the SSD and PSD contribution base.<\/li>\n<\/ol>\n\n<p class=\"wp-block-paragraph\"><strong>What is important for employers to consider?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">It is recommended to review the employee benefit packages and the projected supplementary health insurance contributions for 2026, taking into account the potential additional tax burden.<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/sveikatos-draudimas-2-724x1024.png\" alt=\"\" class=\"wp-image-112132\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/sveikatos-draudimas-2-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/sveikatos-draudimas-2-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/sveikatos-draudimas-2-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/sveikatos-draudimas-2-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/sveikatos-draudimas-2.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n<\/div>","protected":false},"featured_media":112136,"parent":0,"template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"class_list":["post-112662","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.7.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"From 1 January 2026, amendments to the Law on State Social Insurance (LSSI) on supplementary (voluntary) health insurance for employees come into force. 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