For users of Alga HR and Profit-Web personnel and payroll management and accounting system

January 28, 2021

We kindly remind you that the following changes in the calculation of salaries and related benefits became effective as of January 1:

  • Minimum monthly wage/salary amount – EUR 642 
  • Minimum hourly wage/salary – EUR 3.93 
  • Tax-exempt income amount calculation coefficient – 0.18 
  • Basic official salary amount – EUR 177
  • SODRA pension accumulation percentage – 2.4%

NUMBER OF ANNUAL AVERAGE MONTHLY WORKING DAYS AND AVERAGE MONTHLY WORKING HOURS IN 2021:

  • Annual average number of working days per month in 2021, when working five days a week – 21 working days
  • Annual average number of working days per month in 2021, when working six days a week – 25.2 working days
  • Annual average number of working hours per month in 2021, when working six days a week – 167 working hours
  • Annual average number of working hours per month in 2021, when working five days a week – 167.4 working hours 

We also remind you that it is necessary to update the public holiday directory in the personnel and payroll management and accounting system. A video is provided on how to do this in the Profit-Web personnel and payroll management and accounting system:

Public holidays in 2021 according to Article 123 of the Labour Code:

1. The following public holidays are generally non-working days:

1) 1 January – New Year’s Day

2) 16 February – Day of Restoration of the State of Lithuania;

3) 11 March – Day of Restoration of the Independence of Lithuania;

4) Easter Sunday and Easter Monday (in the tradition of Western Christianity);

5) 1 May – International Labour Day;

6) First Sunday of May – Mother’s Day;

7) First Sunday of June – Father’s Day;

8) 24 June – Day of Dew and St. John's Day;

9) 6 July – Statehood (Coronation of Mindaugas, King of Lithuania) and National Song Day;

Article paragraph amendments:

No XIII-2092,2019-04-26, published on the Register of Legal Acts on 2019-05-07, identification code 2019-07402

10) 15 August – Assumption Day (The Feast of the Assumption of the Blessed Virgin Mary);

11) 1 November – All Saints’ Day;

12) 2 November – Commemoration of All the Faithful Departed (All Souls' Day);

Supplemented with paragraph:

No XIII-2415,2019-08-20, published on the Register of Legal Acts on 2019-08-30, identification code 2019-13753

13) 24 December – Christmas Eve;

Amendment to article paragraph numbering:

No XIII-2415,2019-08-20, published on the Register of Legal Acts on 2019-08-30, identification code 2019-13753

14) 25 and 26 December – Christmas.

Amendment to article paragraph numbering:

No XIII-2415,2019-08-20, published on the Register of Legal Acts on 2019-08-30, identification code 2019-13753

You can change the values in the Alga HR and Profit-Web personnel and payroll management and accounting system based on the news and instructions sent in November.

Please note that it is necessary to change the payroll calculation parameters for 2020.12 in the Profit-Web personnel and payroll management and accounting system. 

  1. 2020.12 period, menu InterAlga -> Darbiniai (Performance) -> Apskaitomi periodai (Accounting periods).When selecting 2020.12 period in the section"Kiti" (Others), it is necessary to mark parameter"NPD taikomas tik metų laikotarpyje" (Tax-exempt income amount applied for a period of one year only).This parameter must be marked to apply the annual tax-exempt income amount for employees. 

This parameter only needs to be marked for the 2020.12 period, while the parameter for the 2021.01 period must be left unmarked.

  1. In the personnel and payroll management and accounting system module InterAlga -> Nustatymai (Settings) -> Įmonės parametrai (Company parameters) -> in section"Pagrindiniai (Main)"“, if accruals are paid in 2020.12 – before opening the 2020.12 period, it is necessary to mark the parameter "Išmokėjimo periodas pagal nutylėjimą vienetu didesnis" (Default payment period is higher by one unit).

If the parameter is not marked for the 2020.12 period, then salary accruals, annual leave, incapacity for work slips, payments and payment periods will be generated for the 2021.01 period.  

If you previously unmarked the parameter in the personnel and payroll management and accounting system, before opening the 2021.01 period, it is necessary to mark the InterAlga ->Nustatymai (Settings) -> Įmonės parametrai (Company parameters) in section"Pagrindiniai (Main)"parameter"Išmokėjimo periodas pagal nutylėjimą vienetu didesnis" (Default payment period is higher by one unit)once again. 

If the parameter has not been marked before, skip this step.

Note: If you do not apply the tax-exempt income amount to December salary amounts paid in January (i.e. by calculating the income tax from first euro), after calculating January income, December salary amounts paid in January + all January amounts received shall be the income of January and the entire amount shall be subject to the tax-exempt income amount of January.  

  1. Tax-exempt income amount 

When the coefficient changes in the calculation of the tax-exempt income amount,      you can change its value in the personnel and payroll management and accounting system as follows:

  • InterAlga -> Darbiniai (Performance) -> Apskaitomi periodai (Accounting periods).. By selecting the 2021.01 period, in section"Kiti" (Others)“ -> „"NPD skaičiavimo koeficientas" (Tax-exempt income amount calculation coefficient)(from 2021.01 – 0.18)

If the minimum wage/salary changes, the amount to which the full tax-exempt income amount applies must also be changed. You can change this constant in the personnel and payroll management and accounting      system as follows:

  • InterAlga -> Darbiniai (Performance) -> Apskaitomi periodai (Accounting periods).. By selecting the 2021.01 period, in section"Kiti" (Others)“ ->  „Mėnesio pajamos, kurioms taikomas pilnas NPD (Monthly income subject to full tax-exempt income amount)(Enter minimum monthly wage/salary. From 2021.01 – 642

Also, if the size of the tax-exempt income amount is changed, you can adjust it in the personnel and payroll management and accounting      system as follows - InterAlga -> Žinynai (Directories) -> Neapmokestinami Minimumai (Tax-exempt minimum amounts)..

Select the entry you want to adjust and click onRodyti dydžius (Display values)“ (). In the window that opens, click onNaujas įrašas (New entry)", enter the date from which the new value will apply, as well as enter the size of the tax-exempt income amount. Be sure to check the box underPagal sumas (By amounts)“. (applied tax-exempt minimum amount – 400)

If necessary, you can adjust the tax-exempt minimum amount in other directories in the personnel and payroll management and accounting system. 

  1. Minimum monthly and hourly wages/salaries

If the minimum monthly wage/salary changes, you can adjust it in the personnel and payroll management and accounting  system as follows:

  • InterAlga -> Darbiniai (Performance) -> Apskaitomi periodai (Accounting periods).. By selecting the 2021.01 period, in section"Pagrindiniai (Main)"“-> "Min.mėn. atl. (Min. monthly salary). (from 2021.01 – 642)

If the minimum hourly wage/salary changes, you can adjust it in the personnel and payroll management and accounting system as follows:

  • InterAlga -> Darbiniai (Performance) -> Apskaitomi periodai (Accounting periods).. By selecting the 2021.01 period, in section"Pagrindiniai (Main)"“-> "Valandinis įkainis" (Hourly rate) (from 2021.01 – 3,93)

If you have any questions or need assistance, please contact the personnel and payroll management and accounting system Alga HR and ProfitWeb consultation department by calling 852675333 and pressing 4.