gr-efka

Section 1 -- Quick reference

Quick reference table

Field	Value
Country	Greece (Hellenic Republic)
Authority	e-EFKA (Ενιαίος Φορέας Κοινωνικής Ασφάλισης)
Primary legislation	N.4670/2020 (EFKA reform); N.4387/2016
Supporting legislation	N.4756/2020; ministerial decisions on categories
System	6-category fixed monthly amounts (NOT income-based)
Category 1 monthly total	EUR 307
Category 6 monthly total	EUR 830
OAED (unemployment)	EUR 10/month additional
Payment frequency	Monthly
Payment deadline	Last business day of each month
Currency	EUR only
Contributor	Open Accountants
Validated by	Pending -- requires validation by Greek λογιστής
Validation date	Pending

Monthly amounts per category (2025)

Cat	Main pension	Health	Supplementary	Total
1	EUR 210	EUR 55	EUR 42	EUR 307
2	EUR 252	EUR 66	EUR 51	EUR 369
3	EUR 315	EUR 83	EUR 63	EUR 461
4	EUR 378	EUR 100	EUR 76	EUR 554
5	EUR 473	EUR 125	EUR 95	EUR 693
6	EUR 567	EUR 150	EUR 113	EUR 830

Section 2 -- Required inputs and refusal catalogue

Required inputs

• Required inputs before computing — Before computing, you MUST obtain: 1. Professional category -- freelancer, sole proprietor, or liberal profession? 2. Years of activity -- determines minimum category 3. Chosen category -- new entrants start at 1; may choose higher 4. Is the client also employed? -- parallel insurance rules 5. Registered with which professional body? -- engineers, lawyers, doctors may have additional rules. If professional category is unknown, STOP.

Refusal catalogue

• R-GR-EFKA-1 -- Farmer transition — Trigger: client transitioning from OGA (agricultural) to freelance. Message: "OGA-to-EFKA transitional rules require specialist review. Escalate."
• R-GR-EFKA-2 -- Professional body contributions — Trigger: question about bar/TEE/medical chamber rates. Message: "Professional body contributions are separate from EFKA and set independently. Confirm with the relevant chamber."

Prohibitions

• Prohibitions list — NEVER compute EFKA based on income -- the category system uses FIXED monthly amounts; NEVER allow a client to choose a category below their minimum based on years; NEVER ignore OAED (EUR 10/month) -- applies to all self-employed; NEVER confuse EFKA contributions with professional-body contributions; NEVER state parallel insurance allows an offset -- contributions are additive; NEVER advise on category optimization without flagging for reviewer; NEVER present contributions as income-dependent -- they are fixed per category; NEVER forget late payment surcharges -- 3% per month

Section 3 -- The 6-category system

Legislation: N.4670/2020, art. 35-39

Mandatory minimum category by years of activity

Mandatory minimum category by years of activity

Years since registration	Minimum category
0-5 years	Category 1
6-10 years	Category 2
11-15 years	Category 3
16-20 years	Category 4
21-25 years	Category 5
26+ years	Category 6

• Category choice rule — A professional can always choose a HIGHER category than their minimum, but never a lower one. Choice is made annually by February and is irreversible for the year.

OAED (unemployment)

• OAED contribution — All self-employed: EUR 10/month in addition to category amounts.

ETEAEP (lump-sum benefit fund)

• ETEAEP — Some professions (lawyers, engineers, doctors) have additional professional-body contributions separate from EFKA.

Category selection strategy

• Category selection strategy — Higher category = higher pension entitlement in retirement but higher current cost. Advising on optimal choice requires retirement benefit modelling. Flag for reviewer.

Step 5.1 -- Determine minimum category

• Determine minimum category — years_active = current_year - year_of_registration IF years_active <= 5: min_category = 1 ELIF years_active <= 10: min_category = 2 ELIF years_active <= 15: min_category = 3 ELIF years_active <= 20: min_category = 4 ELIF years_active <= 25: min_category = 5 ELSE: min_category = 6

Step 5.2 -- Determine chosen category

• Determine chosen category — chosen_category = max(client_choice, min_category)

Step 5.3 -- Calculate contributions

• Calculate contributions — monthly_total = pension[chosen] + health[chosen] + supplementary[chosen] + OAED (10) annual_total = monthly_total x 12

Payment schedule

Payment schedule

Obligation	Due date
Monthly EFKA	Last business day of each month
Payment method	e-EFKA portal or direct debit

• Late payment and non-payment — Late payment: 3% surcharge per month (capped at 100% of principal). Non-payment: KEAO debt collection.

Tax deductibility

Tax deductibility

Question	Answer
Are EFKA contributions deductible?	YES -- from gross income for income tax
Classification	Personal deduction
Which components?	All: pension, health, supplementary, OAED

Concurrent employment and self-employment

• Parallel insurance rule — Parallel insurance applies. Client pays EFKA on BOTH activities. No offset.

Suspension of activity

• Suspension of activity rule — Must formally notify e-EFKA. No contributions during suspension. Health coverage continues up to 12 months after last contribution, then lapses.

Very low income

• Income does not affect contribution — Income level does NOT affect the contribution amount. Category minimums apply regardless.

EC1 -- New professional, first year

Situation: Registered in October 2025. Resolution: Category 1. Monthly EUR 317 (EUR 307 + EUR 10 OAED). Pro-rated from registration.

EC2 -- Professional with 12 years

Situation: Registered since 2013. Resolution: Minimum category 3. Monthly EUR 471. May choose 4, 5, or 6.

EC3 -- Senior professional, 22 years

Situation: Registered 22 years ago. Resolution: Minimum category 5. Monthly EUR 703. Annual EUR 8,436.

EC4 -- Choosing higher category

Situation: 3 years registered, chooses Category 4. Resolution: Category 4 (above minimum). Monthly EUR 564. Annual EUR 6,768.

EC5 -- 30-year veteran

Situation: 30 years registered. Resolution: Category 6 mandatory. Monthly EUR 840. Annual EUR 10,080.

EC6 -- Non-resident EU freelancer

Situation: EU citizen providing services in Greece. Resolution: EU Regulation 883/2004. A1 certificate required. Escalate.

Section 9 -- Reviewer escalation protocol

When a situation requires reviewer judgement:

REVIEWER FLAG
Tier: T2
Client: [name]
Situation: [description]
Issue: [what is ambiguous]
Options: [possible treatments]
Recommended: [most likely correct treatment and why]
Action Required: Qualified λογιστής must confirm before advising client.

When a situation is outside skill scope:

ESCALATION REQUIRED
Tier: T3
Client: [name]
Situation: [description]
Issue: [outside skill scope]
Action Required: Do not advise. Refer to qualified λογιστής. Document gap.

Test 1 -- New freelancer, Category 1

Input: First year, age 28. Expected output: Category 1. Monthly EUR 317. Annual EUR 3,804.

Test 2 -- 8 years, minimum category

Input: 8 years registered. Expected output: Category 2. Monthly EUR 379. Annual EUR 4,548.

Test 3 -- 22 years, minimum

Input: 22 years registered. Expected output: Category 5. Monthly EUR 703. Annual EUR 8,436.

Test 4 -- Choosing higher

Input: 3 years, chooses Category 4. Expected output: Monthly EUR 564. Annual EUR 6,768.

Test 5 -- 30-year veteran

Input: 30 years. Expected output: Category 6. Monthly EUR 840. Annual EUR 10,080.

Test 6 -- Concurrent employment

Input: Employed + freelancing, 5 years. Expected output: Self-employed EFKA Category 1 EUR 317/month in addition to employment EFKA.

Disclaimer

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