Greece Statutory social-insurance contributions

What this value means

What a payroll engine gets wrong in Greece, in order of how much money it costs: 1. THE RATE IS DETERMINED BY THE Κ.Π.Κ., NOT BY THE COUNTRY. Greece does not have one contribution rate; it has a table of Κωδικοί Πακέτων Κάλυψης (coverage package codes), each with its own employee, employer and total percentage, and the correct code depends on the employee's occupation, insurance history, employer type and whether the work is classified as arduous. The ordinary private-sector code is ΚΠΚ 101 (ΜΙΚΤΑ, ΙΚΑ-ΤΕΑΜ) at 13,37 % employee / 21,79 % employer / 35,16 % total, and that is what this record serves. Neighbouring codes are materially different: ΚΠΚ 102 adds a further 1,00 % on the employer (36,16 %); ΚΠΚ 103 drops the auxiliary pension entirely (10,37 / 18,79 / 29,16); ΚΠΚ 105 applies the arduous-occupation loading (16,82 / 23,94 / 40,76). An engine that hardcodes one Greek rate will be wrong for a large minority of employees. 2. THE 2025 CUT FELL ON ONE BRANCH ONLY. Άρθρο 12 του ν. 5162/2024 reduced the HEALTH CARE IN-KIND sub-branch by one point in total from 1 January 2025 — employee 2,15 % to 1,65 %, employer 4,30 % to 3,80 % — and left the pension, auxiliary and co-collected branches untouched. Any model that distributes the cut proportionally across branches produces correct totals and incorrect branch figures. 3. THE CEILING IS MONTHLY, AND IT MOVED ON 1 JANUARY 2026. EUR 7.761,94 per month from 1 January 2026, up 2,5 % from EUR 7.572,62, uprated by reference to the 2025 average annual consumer price index. It applies to EVERY branch, on both sides, and it is applied SEPARATELY TO EACH MONTHLY PAYMENT PERIOD — there is no annual reckoning and no carry-forward, so an employee paid unevenly across the year pays more in total than one paid the same annual sum evenly. 4. THE STATUTORY BONUSES ARE IN THE BASE. Greek private-sector employees receive a Δώρο Χριστουγέννων (one month), a Δώρο Πάσχα (half a month) and an επίδομα αδείας (half a month), and contributions are due on all of them, subject to the ceiling applied to the period in which they are paid. Effectively 14 months of contributions per year, not 12. 5. TWO BRANCHES ARE EMPLOYEE-WEIGHTED, WHICH IS UNUSUAL. Sickness cash benefits: 0,40 % employee against 0,25 % employer. Co-collected contributions: 1,65 % employee against 1,41 % employer. Only the main pension (6,67 / 13,33) is heavily employer-weighted, and the auxiliary pension is split exactly evenly (3,00 / 3,00). A generic employer-weighted assumption misprices three of the five branches. 6. CONSTRUCTION IS A DIFFERENT REGIME. For ΟΙΚΟΔΟΜΟΤΕΧΝΙΚΑ ΕΡΓΑ the health branch alone is 8,362 % (in kind 1,650 / 4,750; in cash 0,400 / 1,562) against 6,10 % for ordinary businesses, and construction employers are additionally subject to the ΕΦΚΑ notional-days (τεκμαρτές ημέρες) assessment rules rather than to actual payroll. Do not apply the ordinary rates to a building site. 7. THE AUXILIARY PENSION FUND DEPENDS ON THE EMPLOYEE'S FIRST DAY OF INSURANCE, EVER. Persons first insured from 1 January 2022 are in ΤΕΚΑ, a funded scheme under ν. 4826/2021; everyone insured before that remains in the pay-as-you-go e-ΕΦΚΑ auxiliary branch. The rate is 3 % + 3 % either way, but the fund, the ΚΠΚ and the reporting differ, and the test is the employee's lifetime insurance history rather than anything the current employer can see on hiring. 8. THE CO-COLLECTED CONTRIBUTIONS ARE PUBLISHED AS ONE NUMBER AND SHOULD BE MODELLED AS ONE NUMBER. e-ΕΦΚΑ reports ΚΠΚ 135 as a single 1,65 / 1,41 / 3,06 line covering unemployment benefit, the ΛΑΕΚ training account and the former workers' housing and welfare accounts. Older tables that break these out into four or five separate percentages describe a structure that the current Κ.Π.Κ. system no longer reports. 9. DEDUCTIBILITY. Compulsory employee social insurance contributions are deducted from gross before the income-tax scale is applied, so taxable employment income is gross less 13,37 %. Employer contributions are a deductible business expense and are not a deduction from the employee. 10. WHAT DOES NOT EXIST. There is no separate work-injury branch: occupational accidents and diseases are covered inside the main pension and health branches, with the arduous-occupation loading (ΒΑΡΕΑ) standing in for risk rating in the occupations to which it applies. There is no separate long-term-care contribution and no separate family-allowance contribution — family benefits are tax-financed and administered by ΟΠΕΚΑ. There is no separate employer accident-insurance premium as in Belgium, Denmark or Finland. 11. TOTALS. For ΚΠΚ 101, the employee pays 13,37 % of gross up to EUR 7.761,94 a month and the employer 21,79 %, giving 35,16 % combined and a maximum monthly contribution of about EUR 1.037,77 employee and EUR 1.691,32 employer. Greece has come down a long way: the total was 40,56 % in 2019 and has been cut four times — 0,9 points in 2020, 3 points in 2021, 0,5 points in 2022 and 1 point in 2025. SUB-NATIONAL VARIATION: none. Greek social insurance is national and administered by a single institution, e-ΕΦΚΑ; rates, the ceiling and the Κ.Π.Κ. table are uniform across all regions and islands. The reduced VAT rates on certain Aegean islands have no contribution counterpart. The only differentiation is by ΚΠΚ — occupation, sector (notably construction), arduous-occupation classification and insurance history — never by geography. WHAT WE DO NOT PUT A NUMBER ON: 1. The internal allocation of the 3,06 % co-collected contributions between unemployment benefit, ΛΑΕΚ and the former workers' housing and welfare accounts — not split. e-ΕΦΚΑ publishes it as a single Κ.Π.Κ. line and the sub-allocation is not stated in the current tables; splitting it would be reconstruction, not reporting. 2. The nature of the additional 1,00 % employer element that distinguishes ΚΠΚ 102 from ΚΠΚ 101 (and 104 from 103, 106 from 105, 108 from 107) — recorded as an observed one-point employer difference in the Κ.Π.Κ. table, not characterised, because the circular's table gives totals without describing that component. 3. Construction-sector notional-day (τεκμαρτές ημέρες) assessments — not modelled. Building and technical works are assessed on notional insurance days derived from the works' technical characteristics rather than on actual payroll, which is a different computation entirely, not a different rate. The construction health percentages are reported in the branch notes so the divergence is visible. 4. The ΒΑΡΕΑ ΚΑΙ ΑΝΘΥΓΙΕΙΝΑ loading — the combined ΚΠΚ 105 figures (16,82 / 23,94 / 40,76) are reported in the pension branch notes, but the loading is not decomposed into its pension and auxiliary components here. 5. Occupational and professional funds outside e-ΕΦΚΑ, and the many legacy Κ.Π.Κ. for former bank, utility and press funds shown in the circular's table — not priced. They apply to closed populations. ALREADY LEGISLATED, NOT YET IN FORCE: 1. THE UPRATING MECHANISM FOR THE CEILING CHANGES ON 1 JANUARY 2027. e-ΕΦΚΑ Εγκύκλιος 4/2026 states that the 2026 figure was set by applying the 2025 average annual consumer price index change of 2,5 %, and that the wage-index adjustment mechanism begins on 01.01.2027. The 2027 ceiling therefore CANNOT be projected by applying an inflation figure. RE-VERIFY FROM 2026-12-15. 2. NO FURTHER CONTRIBUTION REDUCTION IS ENACTED FOR 2026. The Ministry of National Economy and Finance's own consolidated list of tax and contribution reductions for 2019–2026 shows contribution cuts first applying in 2020 (0,9 points), 2021 (3 points), 2022 (0,5 points) and 2025 (1 point), and lists no contribution reduction with 2026 as its first year of application. Government statements have signalled a further half-point reduction, originally trailed for 2027 and since discussed for 2026, but nothing is on the statute book as at this record's date and nothing is served. RE-VERIFY FROM 2026-11-01 and again after each annual budget. 3. The Κ.Π.Κ. table is reissued whenever any rate changes, with a fresh Πίνακας Ενεργών Κ.Π.Κ. attached to the relevant circular. RE-VERIFY WHENEVER a new e-ΕΦΚΑ circular on μισθωτοί contributions appears. SOURCING CAVEATS: VERIFIED BY FETCHING AND READING THE PRIMARY DOCUMENT — e-ΕΦΚΑ Εγκύκλιος 38/2024 was retrieved as a PDF and its text extracted in full. From it were read verbatim the substituted άρθρο 41 παρ. 1 του ν. 4387/2016 quoted above (health branch 6,10 %, in kind 5,45 % split 1,65 / 3,80, in cash 0,65 % split 0,40 / 0,25), the two health-branch tables for ΚΟΙΝΕΣ ΕΠΙΧΕΙΡΗΣΕΙΣ and ΟΙΚΟΔΟΜΟΤΕΧΝΙΚΑ ΕΡΓΑ, and the attached Πίνακας 1 of active Κ.Π.Κ. from 1/1/2025, which gives ΚΠΚ 101 as 13,37 / 21,79 / 35,16, ΚΠΚ 102 as 13,37 / 22,79 / 36,16, ΚΠΚ 103 as 10,37 / 18,79 / 29,16, ΚΠΚ 105 as 16,82 / 23,94 / 40,76, ΚΠΚ 133 (ΕΤΕΑΕΠ) as 4,65 / 4,41 / 9,06 and ΚΠΚ 135 (ΣΥΝΕΙΣΠΡΑΤΤΟΜΕΝΕΣ ΕΙΣΦΟΡΕΣ) as 1,65 / 1,41 / 3,06. The 20 % main pension split of 6,67 / 13,33 was read from multiple Κ.Π.Κ. rows in the same table. e-ΕΦΚΑ Εγκύκλιος 4/2026 was read for the EUR 7.761,94 ceiling, its legal basis in άρθρο 38 παρ. 2 του ν. 4387/2016 as amended by άρθρο 55 του ν. 5255/2025, the 2,5 % price-index uprating and the 2027 switch to a wage index. The Ministry of National Economy and Finance's published table of reductions 2019–2026 was retrieved as a PDF and read for the history of contribution cuts and for the absence of a 2026 cut. INFERRED, NOT READ AS A STATED FIGURE: the 6,00 % auxiliary pension rate and its 3,00 / 3,00 split are derived by subtracting ΚΠΚ 135 from ΚΠΚ 133 in the same table (4,65 − 1,65 = 3,00; 4,41 − 1,41 = 3,00); the arithmetic reconciles exactly to the ΚΠΚ 101 totals (6,67 + 1,65 + 0,40 + 3,00 + 1,65 = 13,37 and 13,33 + 3,80 + 0,25 + 3,00 + 1,41 = 21,79), which is a strong internal check but is a derivation rather than a quoted figure. The pre-2025 health rates of 2,15 % and 4,30 % are inferred from the stated one-point reduction. The maximum monthly contribution amounts and the 40,56 % 2019 starting total are arithmetic. COULD NOT READ: kepea.gr, the e-forologia commentary and several e-ΕΦΚΑ web pages returned HTTP 403 or 404 during this pass; the e-ΕΦΚΑ site's own μισθωτοί section does not publish a contribution table in HTML, only the circulars. The excel file of active Κ.Π.Κ. referred to in Εγκύκλιος 38/2024, which contains the per-branch breakdown of every code, was not retrieved — the per-branch figures served here come from the circular's own tables and from arithmetic on its Πίνακας 1. Reported branches are those applying to an ordinary private-sector employee under ΚΠΚ 101. Not covered: construction and technical works assessed on notional days, arduous and unhealthy occupations, the many legacy Κ.Π.Κ. for former bank, utility, press and transport funds, ελεύθεροι επαγγελματίες and αυτοαπασχολούμενοι (who pay flat insurance-category amounts rather than percentages), farmers under the former ΟΓΑ, seafarers under ΝΑΤ, and posted workers whose applicable law is determined by Regulation (EC) No 883/2004. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://euroref.dev/v1/gr/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/gr/social-contributions/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gr/social-contributions

Other Greece series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Foros Prostithemenis Axias, FPA) · VAT registration threshold · Statutory Minimum Wage (Katotatos Misthos) · Public Holidays · Consumer Price Inflation (Deiktis Timon Katanaloti, year-on-year) · Corporate Income Tax (Foros Eisodimatos Nomikon Prosopon) · Withholding tax rates · Personal Income Tax (Foros Eisodimatos Fysikon Prosopon) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (τόκος υπερημερίας)

The same figure elsewhere: Hungary · Iceland · Ireland · Italy · Latvia · all 34