SAM notification deadlines in Lithuania

Check applicability and the reporting period

SAM reports calculated remuneration and social insurance contributions for the relevant insured employees. Confirm the employer’s applicable notifications and current Sodra instructions. This guide covers monthly SAM planning, not all employment-event notifications.

Separate the obligation from the workflow

Keep the notification separate from the social insurance contribution payment. Preserve approved payroll inputs, review variances and retain submission acceptance. The reporting deadline alone is not evidence that a payment was made.

Sources and the covered calendar

Rule source: Sodra: SAM notification, consulted on 8 October 2026. This is a source consultation, not a recorded specialist approval of this new guide. The dated rows below come from the existing Lithuania calendar; their verification dates remain separate.

The table covers filing months November 2026–December 2027. Future dates apply the recorded rules and holiday logic; they do not establish that future legislation cannot change. VMI deadline adjustments use Tax Administration Law, article 162(6). Sodra caveats are shown on affected rows rather than silently applying the tax rule to every institution.

Work backwards from the deadline

Set an internal input cut-off, preparation date and review slot before the statutory date. Keep unresolved questions with an owner, and record accepted submission evidence after filing. The calendar download contains this form’s dates only; it does not include its separate payment obligations or create tasks in Claister.