Sodra Releases SDUP JSON Technical Specification for Pay Transparency

On September 1, 2026, the State Social Insurance Fund Board (Sodra) officially released the technical data structure description and JSON validation schema for the electronic Transparent Remuneration Report (SDUP). This reporting obligation transposes the EU Pay Transparency Directive (EU 2023/970) into national law alongside corresponding amendments to the Lithuanian Labour Code. Mandatory data submission takes effect on January 1, 2027, requiring employers to submit their first SDUP report for January 2027 in February 2027.

According to the published specification, reportable metrics are divided into static employee parameters and recurring monthly figures. Static fields, which only require updating upon changes, include a gender-neutral job group identifier ("profGroupNum", up to 15 characters), the working time rate ("workTimeRate"), and the working time regime code ("workTimeMode", values 01 through 05). On a monthly basis, employers must submit actual paid working hours, accrued basic gross remuneration, and variable compensation components, including bonuses, supplements, and paid passive on-call hours.

Data submission will be supported via automated API integrations, JSON file uploads, or manual data entry via the draudejai.sodra.lt portal. Submitting the SDUP form will not require a qualified electronic signature, and Sodra will pre-fill specific parameters automatically based on previous filings. The rollout schedule for the testing sandbox environment for software developers has not yet been announced.

By December 31, 2026, all employers must review and update their remuneration systems in compliance with Article 140 of the Labour Code, categorizing roles into gender-neutral job groups. Accounting and time-tracking records must systematically separate paid hours, basic gross salaries, and supplementary pay components to ensure valid JSON export. The formal recurring monthly filing deadline will be determined in secondary legislation, with the date anticipated to fall later than the standard 15th-day SAM submission deadline.