Sodra 1-SD and 2-SD notices: deadlines and sick leave
1-SD at least one working day before work starts, 2-SD within one working day after dismissal, SAM by the 15th of the following month. How not to mix this with the VMI calendar.
File the 1-SD no later than one working day before the agreed start of work, and the 2-SD no later than the next working day after dismissal. For a company’s director the 1-SD may be filed at least one working hour before the start. SAM (monthly contributions) is due by the 15th of the following month, in the same rhythm as the GPM313.
These are not VMI returns. Sodra notices about the start and end of insurance follow the event. The monthly calendar (15 / 20 / 25) does not replace them. Official page: sodra.lt/sd-pranesimai.
1-SD – hiring
The notice of the start of state social insurance. Example: work starts on Thursday – file the 1-SD on Wednesday. File late and the person appears in the system too late, so contributions and cover do not line up with day one.
2-SD – dismissal
The notice of the end of insurance – within one working day of the dismissal date. A common mistake is to wait “until SAM on the 15th” and then list everyone who left. SAM does not report a dismissal on time.
SAM and GPM313
SAM for the current month is due by the 15th of the next month; contributions are due by the same date. The GPM313 is also due by the 15th. That is the only Sodra point that matches the VMI monthly rhythm. More on the GPM313 here.
Sick-leave certificates
Sodra sends the electronic sick-leave certificate to the employer. For the accountant it is a signal about sickness days, not a separate “return due on the 25th”. In a firm those emails mix with VMI confirmations: it is unclear whose employee it is and whether payroll already includes it.
Why this falls out of the VMI table
The VMI calendar holds VAT and PIT well. 1-SD and 2-SD are not on it – they happen on a Tuesday at 16:00. If the office only tracks the 15th / 20th / 25th, hiring and dismissal stay “in someone’s inbox”.
Žymeklis collects more than VMI and i.MAS mail: sick-leave and other Sodra notices appear on the client, not in a shared inbox. Still plan the monthly forms around the 15th and the 25th – but do not look for event notices at the end of the calendar.
This article is for general information only and is not individual tax or legal advice. For specific cases, rely on current information from VMI, Sodra and the Centre of Registers.
Read next
- How to forward VMI and i.MAS notifications to your accountantVMI sends the “new document” email to the confirmed Mano VMI address. The accountant needs that address – or a unique address per company.
- How an accounting firm tracks filings across dozens of clientsYou do not need a generic “the 25th is coming for someone”. You need a list: which companies still have no FR0600 or GPM313.
- FR0600 vs i.SAF mismatch: what to do when the return is “accepted with deficiencies”VMI compares FR0600 boxes 29–31 with VAT on issued invoices in i.SAF. A mismatch usually has to be cleared within 10 days.