Can not find what you are looking for? If you agree, click the "Agree" button or continue browsing. The website cannot function properly without these cookies. DISCLAIMER: This document is for general guidance only. Functional cookies enable a website to remember information that changes the way the website behaves or looks, like your preferred language or the region that you are in. 6.1. Please use this identifier to cite or link to this item: VDU Research Management System Built with, 1. It needs to be noted that after the said amendments of the Law on Sickness and Maternity Social Insurance and the Labour Code had been made, the Law on Personal Income Tax (wording of 2 July 2002), It has been mentioned that, under the impugned provision of Item 2 (wording of 2 July 2002) of Paragraph 1 of Article 17 of the Law, the benefits paid, On 23 December 2008, the Seimas adopted the Republic of Lithuania Law on Amending and Supplementing Articles 2, 3, 5, 6, 7, 8, 9, 10, 12, 13. While summarising the aforesaid legal regulation, it needs to be noted that the persons insured by sickness and maternity social insurance were entitled to receive, On 8 June 2006, the Seimas adopted the Republic of Lithuania Law on Amending and Supplementing Articles 2, 3, 5, 6, 7, 8, 10, 16, 17, 19, 20, 21, 22 of the Law on Sickness and Maternity Social Insurance, Amending the Title of the Third Chapter and Supplementing the Law with Articles 18, It needs to be mentioned that, on 8 June 2006, the Seimas also adopted the Republic of Lithuania Law on Amending Articles 170 and 178 of the Labour Code and Supplementing the Code with Article 179.
pursuant to Articles 102, 105 of the Constitution of the Republic of Lithuania and Article 1 of the Law on the Constitutional Court of the Republic of Lithuania, on 12 December 2012, in the Court’s public hearing considered constitutional justice case No. Thus, Item 2 (wording of 2 July 2002) of Paragraph 1 of Article 17 of the Law established a general rule that benefits paid from the state and municipal budgets and the budget of the State Social Insurance Fund are not subject to personal income tax save the exceptions specified in the same item, which were sickness benefits, maternity and maternity (paternity) benefits. +44-8000-318-521. Abstract. The Constitutional Court of the Republic of Lithuania, composed of the Justices of the Constitutional Court Egidijus Bieliūnas, Toma Birmontienė, Pranas Kuconis, Gediminas Mesonis, Ramutė Ruškytė, Egidijus Šileikis, Algirdas Taminskas, Romualdas Kęstutis Urbaitis, and Dainius Žalimas. Consequently, there are not any differences in their character and extent between the persons receiving maternity, maternity (paternity) benefits and the persons receiving paternity benefits so that such uneven treatment of those persons, where maternity, maternity (paternity) benefits are subject to personal income tax, whereas paternity benefits are not, could be objectively justified. While establishing taxation of payments, the legislator must heed the norms and principles of the Constitution, inter alia the principle of equality of persons consolidated in Article 29 of the Constitution, the constitutional imperatives of a state under the rule of law, justice, reasonableness, proportionality and social harmony. Sickness and maternity social security benefits.
An application for granting the paternity benefit. 4.1. Employee shall be granted 30 calendar days following the birth of a child uninterrupted parental leave. Paternity benefit is paid to the father up until a child is one month old. Most Lithuanian men regard parental leave as something for women, and only those with a university degree and "a contemporary perception" exercise their paternity leave. the income received from the person’s activity related with labour relations or relations conforming to the substance of the latter (taxable income). It has been mentioned that the doubts of the petitioner regarding the compliance of the impugned provision of the Law with the Constitution are substantiated by the fact that, under this provision, sickness, maternity, maternity (paternity) benefits are taxable income, whereas the paternity benefit is not attributed to taxable income. If you agree, please press the “Accept” button or continue browsing. It has been mentioned that the legislator enjoys the exceptional constitutional powers to establish taxes. Universiteto mokslo publikacijos / University Research Publications, Universiteto mokslo publikacijos / University Research Publications, https://hdl.handle.net/20.500.12259/53939, The article examines how Lithuanian fathers construct their masculinity when they take on the role of primary caregiver for their children. The petition of the Vilnius Regional Administrative Court, the petitioner, is substantiated by the following arguments. It is also needed to know the details of the personal account to which the benefit will be paid. The legislator, by means of the said legal regulation, does not treat all the persons, whose situation is in substance similar (especially, if one compares persons receiving maternity or maternity (paternity) benefits with persons receiving paternity benefits), in the same manner: persons receiving maternity or maternity (paternity) benefits pay the personal income tax on those benefits, whereas persons receiving paternity benefits pay no such tax, i.e. While deciding whether Item 2 (wording of 2 July 2002) of Paragraph 1 of Article 17 of the Law, insofar as it did not establish that the paternity benefit (unlike the maternity, maternity (paternity) benefits) is attributed to non-taxable income exemptions, was not in conflict with the Article 29 of the Constitution and the constitutional principle of a state under the rule of law, it needs to be noted that, as mentioned before, from the aspect of the personal income tax, Item 2 (wording of 2 July 2002) of Paragraph 1 of Article 17 of the Law assessed the paternity benefit differently from the maternity and maternity (paternity) benefits. Maternity leave from the moment of adoption up to the child is seventy days of age. With offices in Tallinn and Vilnius and its headquarters in Riga, The Baltic Times remains the only pan-Baltic English language newspaper offering complete coverage of regional events.Publisher: Gene ZolotarevEditor in chief: Linas JegeleviciusCulture editor: firstname.lastname@example.orgOnline editor: email@example.com. The Lithuanian Department of Statistics publishes the data on average monthly wages in the domestic economy every quarter. Subscribe Now! At the Constitutional Court hearing, the judge E. Spruogis, the representative of the Vilnius Regional Administrative Court, the petitioner, virtually reiterated the arguments set forth in the petition and answered the questions of the justices of the Constitutional Court.
During the paternity leave, one can receive paternity benefit. Adoptive parents or foster caregivers have the same rights to Parental leave … Leave generally available to fathers only, usually to be taken soon after the birth of a child, and intended to enable the father to spend time with his partner, new child and older children. Vilniaus universitetasVytauto Didžiojo universiteta Topics: Paternity, Men, Lithuania, Sociologija / Sociology (S005) Year: 2017. In the course of the preparation of the case for the Constitutional Court hearing written explanations were received from Ingrida Šimonytė, Minister of Finance of the Republic of Lithuania. It needs to be noted that, on 21 December 2000, the Seimas adopted the Law on Sickness and Maternity Social Insurance, which came into force on 1 January 2001. Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.
The leading inter-governmental organization in the field of migration. The Constitutional Court’s ruling of 27 February 2012 also held the following: – the state guarantee of care and support for the families that raise and bring up children at home is entrenched in Paragraph 1 of Article 39 of the Constitution; the legislator may establish various forms of implementation thereof, inter alia: provide for rendition of financial support; ensure a possibility for parents to make use of leave for raising and upbringing children at home; give an opportunity not only to the mother, but also to the father to raise and bring up the child at home.
100% paid up to one year of parental leave. Login, Tel: +0044 203 807 9205 / +00357 222 56381. This size is calculated according to the personal insurable income received in 12 consecutive calendar months until the calendar month preceding the month when the right to paternity benefit appeared. TheÂ paternity benefit equals to 77.58 percent of the compensated recipientâs wage. All the said benefits—maternity, paternity, maternity (paternity) benefits—are paid from the budget of the State Social Insurance Fund.
it was attributed to the income subject to personal income tax. Thus, the amendment to the Law included the paternity benefit, along with sickness, maternity, maternity (paternity) benefits, to the list of non-taxable income exemptions, i.e. It has been held in the Constitutional Court’s acts more than once that such essential elements of the tax as the object of the tax, subjects of tax relations, their rights and duties, sizes (tariffs) of the tax, payment terms and exceptions must be provided for by the law (the Constitutional Court’s rulings of 15 March 2000, 3 June 2002, 17 November 2003, 2 September 2004, 24 January 2006, 26 September 2006 and 29 November 2007). 17.1.
It needs to be noted that the legal regulation established in Item 2 (wording of 23 December 2008) of Paragraph 1 of Article 17 of the Law was analogous to the one established in Item 2 (wording of 2 July 2002) of Paragraph 1 of Article 17 of the Law. On 2 July 2002, the Seimas adopted the Law on Personal Income Tax which came into force on 1 January 2003.
The Vilnius Regional Administrative Court, the petitioner, requests investigation into whether the provision “Non-taxable income shall include the following: <...> 2) benefits paid from the state and municipal budgets and the budget of the State Social Insurance Fund, with the exception of sickness benefits, maternity and maternity (paternity) benefits” of Paragraph 1 of Article 17 (wordings of 2 July 2002 and 23 December 2008) of the Law on Personal Income Tax insofar as, according to the petitioner, it does not establish that the paternity benefit is attributed to non-taxable income exemptions, was not in conflict with Paragraph 1 of Article 29 of the Constitution and the constitutional principle of a state under the rule of law. Upon the adoption of two or more children, this leave is granted within 6 months from the date of the entry into force of the court decision on the adoption (in the case of urgent enforcement - within 6 months from the date of enforcement of the decision). The maximal paternity benefit is EUR 2089,54 (before taxes). Lithuania 1 Ruta Braziene (Lithuanian Social Research Centre, Institute of Labour and Social ResearchSocial Research Centre, Institute of Labour and ) Social Research) April 2018 .
Article 2 (wording of 8 June 2006) of the Law on Sickness and Maternity Social Insurance provides that sickness and maternity social insurance shall compensate the insured in the cases prescribed by law for a part of the lost income from work under this insurance scheme not only inter alia due to maternity, maternity (paternity), but also due to paternity. The benefit is paid if the father has a record of social security payments for at least 12 of the previous 24 months, until the first day of the paternity leave. (Fiona Goodall/Getty Images) The share of moms who are working either full … After the said law had amended the articles of the Labour Code of the Republic of Lithuania (wording of 4 June 2002 with subsequent amendments and supplements) and supplemented this law with a new article, the legal regulation was entrenched whereby one established a new type of targeted leave—paternity leave. The ruling is promulgated in the name of the Republic of Lithuania.
The paternity leave is granted at any time from the birth of a child until the child reaches one year. First of all, you should request a paternity leave from your employer.