Flag of Greece

Greece

Europe

Running Payroll in Greece with Rippling

Greece has a 22.29% employer EFKA social insurance rate, mandatory Easter and Christmas bonuses (equivalent to 14 months' salary), and ERGANI pre-clearance for all employment events. Rippling handles AADE, EFKA, and ERGANI compliance.

Compliance Complexity
Medium
Understanding contractor classification rules is critical before engaging independent contractors.
Rippling Availability
Full
Understanding contractor classification rules is critical before engaging independent contractors.

Location Overview

Greece is a Southern European EU economy with strengths in shipping (largest merchant shipping fleet globally), tourism, agriculture, financial services, and a growing technology sector in Athens. Greece has been recovering strongly from its sovereign debt crisis, with GDP growth outpacing the EU average in 2022–2024. Athens is the primary business hub; Thessaloniki is the second-largest market. Greece uses the Euro and is an EU member.

Entity Requirement

What You Need Before Running Payroll Here.
  • Greek legal entity (IKE or AE) or branch registered with the General Commercial Registry (GEMI)
  • EFKA employer registration for social insurance
  • Registration with the Information System Ergani (ERGANI) — mandatory electronic submission of all employment contracts, changes, and terminations before they take effect
  • Tax registration with AADE (Independent Authority for Public Revenue)

Rippling Payroll Notes

How Rippling Handles Payroll Here.

Payroll Compliance at a Glance

A quick view of the core payroll requirements, statutory rules, and operating details for this location.
Flag of Greece
Euro (EUR)
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    Minimum Wage

    €910/month gross (employees aged 25+, 2024). €728/month for employees under 25. Greece has been raising its minimum wage steadily since 2019.
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    Payroll Cycle

    Monthly. Salary paid by the last working day of the month. Easter bonus before Easter Sunday; Christmas bonus before December 21.
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    Working Hours

    40 hours/week standard. Overtime: first 2 hours/day at 40% premium; additional hours at 60% premium. Sunday work at 75% premium. Annual overtime limit: 120 hours.
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    Payroll Tax

    <p>Employer EFKA: 22.29% of gross salary. Total employer on-cost approximately 22–24% of gross. Monthly EFKA remittance and quarterly income tax prepayment to AADE.</p>
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    Compliance Complexity

    Medium
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    Country Code

    Euro (EUR)
  • Employer & Employee Contributions

    A side-by-side view of employer obligations and employee payroll deductions.

    Employer Contributions

    ContributionRateNotes
    EFKA (employer share)22.29%Covers pension, health, unemployment, and auxiliary branches

    Employee Contributions

    ContributionRateNotes
    EFKA (employee share)13.87%Covers pension (6.67%), health (2.55%), unemployment (1.83%), and other branches
    Income tax (ENFIA)9–44%Progressive 5-bracket system

    Tax, Leave & Termination

    Key employment information to help you understand your obligations and Employee rights

    Income Tax Summary

    Annual IncomeRate
    Up to €10,0009%
    €10,001–€20,00022%
    €20,001–€30,00028%
    €30,001–€40,00036%
    Above €40,00044%

    Employer withholds income tax monthly and remits to AADE. Annual income tax return filed by June 30.

    Leave Entitlements

    • Annual leave: 20 working days in year 1; 21 days after year 1; 22 days from year 3 onwards (5-day week basis).
    • Public holidays: 12 national holidays.
    • Maternity leave: 17 weeks (8 pre-birth + 9 post-birth) at full salary via EFKA; additional special maternity leave of 6 months at €528/month.
    • Sick leave: First 3 days at 50% (employer); EFKA pays from day 4 at 50–70% of salary.

    Termination Rules

    Notice periods: 1 month (1–2 years), scaling to 24 months (20+ years). Dismissal must be in writing. Severance: 1–2 months' salary (1–4 years) scaling to 12 months (16+ years). Unfair dismissal: additional compensation. ERGANI termination notification required before the termination date.

    Year-End Filings

    • Annual income tax return: Submitted by June 30 via AADE.
    • EFKA annual reconciliation.
    • ERGANI annual employment status declarations.

    Benefits Overview

    • EFKA (social insurance): Covers pension, health, and unemployment. Employer contributes ~22.29% of gross.
    • Market standard: Private health insurance, meal allowance, transport allowance, performance bonus. Athens and Thessaloniki are primary markets.

    FAQ

    What is ERGANI and why is it critical?

    ERGANI is Greece's mandatory electronic employment register. All employment contracts, hours changes, terminations, and overtime declarations must be submitted to ERGANI before they take effect — not after. Failure to submit on time attracts fines of €300–1,000 per employee per infringement. The Labour Inspectorate (SEPE) actively audits ERGANI compliance.

    What are Greece's Easter and Christmas bonus obligations?

    Greece requires a mandatory Easter bonus (dōro Pascha) equal to 15 days' salary, paid before Easter Sunday, and a Christmas bonus (dōro Christougennon) equal to 30 days' salary, paid before December 21. Together these constitute Greece's 14th-month salary obligation (half month at Easter + full month at Christmas). Employees who leave before the bonus dates receive a pro-rated amount.

    What is the Greek minimum wage?

    Greece's national minimum wage is €910/month (gross) for employees aged 25+, and €728/month (80% of the adult minimum) for employees under 25. Greece has been increasing its minimum wage as part of post-crisis recovery — from €650/month in 2019 to €910/month in 2024.

    How do Greek collective agreements work?

    Greece uses a sectoral collective agreement (SCA) and national general collective agreement (EGSSE) framework. The EGSSE sets national minimum wages and basic employment conditions. Sectoral agreements (e.g. for construction, banking, IT) set higher minimums and additional conditions for employees in those sectors. Where no sectoral agreement applies, the EGSSE governs.

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