The Lithuanian parliament approved measures for social security reform on 28 June 2018. The main changes include: The introduction of an annual social security contribution basis cap equal to 120 average monthly salaries in 2019, 84 average monthly salaries in 2020, and 60 average monthly salaries in 2020; The introduction of new social security contribution rates of 19.5% for employee contributions and 1.47% for employer contributions; and Allowing employers to pay contributions based on actual salary when below the minimum monthly salary instead of paying based on the minimum salary. The changes apply from 2019.