Calculate average wage (VDU) and gross/net vacation pay based on your last 3 months' salary and days worked.
| Step | Formula |
|---|---|
| VDU/day | Gross sum over 3 months ÷ days worked |
| Gross vacation pay | VDU/day × number of vacation days |
| PSD | Gross × 6.98% |
| VSD | Gross × 12.52% |
| GPM | (Gross − PSD − VSD) × 20% |
| Net | Gross − PSD − VSD − GPM |
Simplified calculation: the tax-free income allowance (NPD) is not applied here, because in a real month the NPD depends on total income for that month (salary + vacation pay combined). For a more precise amount including NPD, use the salary calculator (Lithuanian), entering the combined monthly gross sum. Not labor law advice.
VDU (average wage) is calculated from the actual salary accrued over the last 3 full calendar months before the vacation, divided by the actual working days worked during that period.
Under the Lithuanian Labor Code, vacation pay must be paid no later than the last working day before the vacation starts.
Yes, the VDU calculation base includes all payments related to the pay system (bonuses, allowances), except one-off payments not linked to a systematic pay arrangement.
e-Buhalteris automatically calculates salaries, vacation pay and prepares VMI/Sodra reports.
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