How the Lithuania atlyginimas į rankas calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Bruto atlyginimas / mėn (EUR) | grossMonthly | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Sodra (19,5%) | sodra | $round(grossMonthly * $const.sodraRate, 2) |
| NPD | npd | ($w := grossMonthly; $n := $w <= $const.mma ? $const.npdMax : $const.npdMax - $const.npdTaper * ($w - $const.mma); $round($n > 0 ? $n : 0, 2)) |
| Tax Base | taxBase | ($b := grossMonthly - npd; $round($b > 0 ? $b : 0, 2)) |
| GPM (20%) | pit | $round(taxBase * $const.pitRate, 2) |
| Į rankas / mėn | netMonthly | $round(grossMonthly - sodra - pit, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
sodraRate | 0.195 |
pitRate | 0.2 |
mma | 1153 |
npdMax | 747 |
npdTaper | 0.49 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 1,500 EUR
given grossMonthly | 1500 |
|---|---|
expect sodra | 292.5 |
expect npd | 576.97 |
expect pit | 184.61 |
expect netMonthly | 1022.89 |
Case 2 — S3 5,000 EUR — NPD phased to zero
given grossMonthly | 5000 |
|---|---|
expect npd | 0 |
expect pit | 1000 |
expect netMonthly | 3025 |
Sources
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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