Ieva Klimašauskė Head of Private Forests Division Forests Department

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1 Ministry of Environment Jakšto 4/9, Vilnius LT-01105, Lithuania. web: Ieva Klimašauskė Head of Private Forests Division Forests Department

2 illegal work in agriculture and forestry sectors complicated and lengthy procedures of employment for a short term jobs high unemployment rate of low-skilled workers low economic activity of people in rural areas long-term unemployment

3 Agricultural and forestry service provider natural person, recipient natural or legal person. 2/3 of recipients natural persons

4 Paid services Temporary or one time services No special skills, qualifications, permits, certificates, training or courses needed

5 List of agricultural and forestry services is confirmed by the Government 18 groups of services, 5 groups of forestry services done by hand and/or using special tools

6 Forest seedlings planting, afforestation, reforestation, plantation maintenance services Assurance of forests protection and proper forest management Forest inventory auxiliary services Forest resources preparation, forest mushrooms and berries preparation Game management services

7 provide information about services exact services needed, their terms and expected results remind service provider, that he/she could provide services up to 60 days or up to 90 days in a calendar year, if services are provided for 2 or more recipients, and ensure, that service provider will not exceed these limits explain to service provider, that annual earnings from provided agricultural and forestry services, that exceeds 1750 EUR, will be taxed for income tax and included in the income for calculation of finansial social support (social benefits)

8 fill the necessary service receipt data before the start of the services and give one copy of the receipt to service provider pay to the service provider remuneration, indicated in the receipt, the same day or at the end of services time period, which could not be longer than one week. If agreed with service provider, service recipient could pay off within 5 working days after the end of services time period by 15th day of the month provide information to the State Social Insurance Fund Board about agricultural and forestry services, received last month service providers personal data, amount of services providing days, remuneration, mandatory health insurance payments (9% from remuneration), that must be paid by 15th day of the month

9 one service provider could provide services up to 60 days in a calendar year if the same service provider provides services for 2 or more service recipients, services could be provided up to 90 days in a calendar year

10 no employment contract agricultural and forestry services receipt (form determined by the State) no labour law provisions and requirements legal relations between service provider and recipient is a subject of a civil law recipient of the services must pay mandatory health insurance to the State budget for the service provider

11 Non-taxable amount for the income tax 1750 EUR per calendar year Service provider does not loose social support (social benefits), if annual income from agricultural and forestry services does not exceed 1750 EUR

12 Service providers Unemployed Service recipients 2200 Legal persons Natural persons

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