Working Life Barometer in the Baltic Countries 2002 (pdf) - mol.fi

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Recreation and culture 16.6 4.1
Alcoholic beverages and tobacco 15.3 3.7
Miscellaneous goods and services 14.3 3.5
Education 2.8 0.7
Data of the Department of Statistics by the Government of Lithuania Table 2.
For most goods and services standard value added tax (VAT) of 18% is
applied. Reduced 9% rate of VAT is applied to supplies of services relating to
construction, renovation, insulation and design of residential houses,
engineering network building and territorial management, which are financed
with state and municipal budget resources as well as with soft credits granted
by the state and resources of state special funds. Reduced 5% rate of VAT is
applied to passenger transport, press, pharmaceuticals and medicinal products,
accommodation at hotels, organic food products, and some meat products.
VAT is not applied to some goods and services related to health care, social
field, education and training, culture and sports, post, radio and television,
insurance, finances, special marks, betting, gambling and lotteries.
EMPLOYMENT AND REMUNERATION SYSTEM
According to the Labour law people in Lithuania can start working at the age
of 16, although there are exceptions for the light work of children under 16.
The minimum hourly wage (MHW) and the minimum monthly wage (MMW)
are set by the State and guaranteed for every employer. In 2002 the MMW is
430 Litas and MMW is 2.53 Litas.
The age for the social insurance old-age pension in 2001 was 57.5 years for
women and 61.5 years for men. The average annual number of persons
entitled to get old-age pension in 2001 was 636.9 thousand. The old-age
pension is made of two components: base pension and supplementary pension.
Base pension is of the same amount for every pensioner and in 2001 it was
138 Litas. The supplementary pension depends on the length of insurance and
income earned. All working pensioners get base pension and those who get
less than 645 Litas also get a part of supplementary pension (up to 100 Litas).
As pensions are not big (according to the data of the State Social Insurance
Fund the average old-age pension in 2001 was 306.47 Litas), part of