Vacation Pay Calculator 2026

How is vacation pay calculated?

In Lithuania, vacation pay is calculated based on average daily earnings. Step by step: 1. Add up gross salaries for the 3 months before the vacation. 2. Count all actual working days in those 3 months (sick days, vacations, or prastovos are excluded). 3. Divide the total gross salary by the total actual working days to get the average daily earnings rate (VDU). 4. Multiply the daily rate by the number of working days during the planned vacation — this gives the vacation pay before tax. Important factors: • Bonuses and premiums: Quarterly premiums are divided by 3, and annual premiums by 12, then added to the VDU base of the corresponding month, increasing your vacation pay. • VDU comparison rule: The calculated VDU cannot be lower than the employee's average salary in the month of vacation. If your salary was raised recently, your vacation pay will be calculated based on the new, higher wage. • Best time to take a vacation: It is financially most profitable to take a vacation in months with the highest number of working days (e.g. July, August). Because your fixed salary is divided by more days, an individual working day is cheaper than your 3-month average VDU. Thus, the total amount (vacation pay + salary for worked days) will be higher. • Calendar vs. Working days: Annual leave is requested in calendar days, but vacation pay is paid only for working days that fall within that vacation period.