Workation: Part VI – Remote Working in Lithuania

by | Nov 9, 2022


Is your employee asking to remote work from abroad? Technologies make it possible, but what are the legal implications?


Our Labor & Employement Practice Area Group shared their insights and experiences on topic of “workaction”, i.e work-from-anywhere in the different jurisdictions outlining the main issues that an employer should take into consideration. We have created a seven part series on this topic.


Part VI of VII explains Lithuanian position on this topic.





The legal regulation of the remote work

The Labour Code indicates that the remote work is a form of work organization or a method of work performance, when an employee regularly performs the work functions (all or part of the working time) in a remote manner (other than in regular workplace, also using information technologies). Remote work should be acceptable to the parties and agreed in the employment contract.




Organization of the remote work

Remote work can be organized at the employee’s request or by written agreement between the parties.The employer must comply with the employee’s request to work remotely for at least one-fifth of the total working time, if he does not prove that due to production necessity or the peculiarity of the work organization, this would cause excessive costs. This applies to the following categories: a pregnant, recently given birth or breastfeeding employee; an employee raising a child up to three years of age; an employee, who alone raising a child under the age of fourteen years or a disabled child under the age of eighteen years; or upon the employee’s submission of a request based on a health care institution’s conclusion about his health condition.

If working remotely is assigned at the employees’ request, then the employee himself must ensure that the remote workplace he has chosen is suitable and safe to perform the work. Therefore, the responsibility to ensure safe working conditions lies not only with the employer, but also with the employee himself.

If working remotely is assigned by agreement of the parties, then the parties can agree on various aspects of work performance, compensation mechanisms, amount of compensation, etc.

The time worked by the employee is calculated according to the procedure established by the employer.

If, while working remotely, the employee incurs additional costs related to his work, the purchase, installation and use of work tools, they must be compensated.

The employer may not assign remote work if the intended workplace does not meet the requirements of legal acts or it may result in higher compensation costs, especially if the work is done from a foreign country.

Social security and public insurance against accident at work

Safety at the workplace

Law on Occupational Safety and Health stipulates the duty of the employer to create safe and health-friendly working conditions for employees in all aspects related to work. In all cases, the employer must assess the occupational risk in each workplace.

The same occupational safety and health conditions are applicable for employees working remotely as for other employees of the company. In case of the remote work, the employer, if necessary, provides the employee with work and personal protective equipment.

Social security and insurance against accidents at work

The Law he the Accidents at work and professional diseases stipulates that only accidents at work and occupational diseases can be insured, while remote employee works on behalf of employer and if these accidents/diseases were caused by materials or work tools provided by the employer, as well as the production process itself.



Remote work in or out Lithuania

An employee of a foreign company asks to work remotely from Lithuania. No special rules in Lithuanian legislation.  The origin law of employee’s labour contract shall be applicable in principle. In addition, EU regulation can be applicable (in regard to migrant workers, posting rules, work time, remuneration, taxation, social security – depending on the type of activities).

An employee hired in Lithuania asks the employer to work remotely from another country (EU or extra-EU).    No special regulation in Lithuania, same as for employees remotely working in Lithuania and all elements shall be agreed in the labour contract. However, it shall be taken into consideration:

a)  if the remote work is upon the will of the Lithuanian employee only (no representation/commercial activities in foreign country), the same conditions as remote work from Lithuania is applicable. The rule of 183 days is applicable as well

b) if the employee is sending upon the request of the employer (no representation/commercial activities in foreign country), it can be considered as a business mission as well or the rule of 183 days shall be taken into consideration (including rules in the EU legislation). Therefore, all elements shall be clearly defined in the labour contract. Similar to the Italian case.

Please follow these short series for final Part VII where we will explore Israel’s position here

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