Greece: employee and employer social security contributions (e-EFKA), 2026

This skill covers the contributions a Greek employer withholds from an employee's pay and the contributions it pays on top, for pay periods in 2026. It links to the pack's other skills rather than repeating them:

• gr-efka: contributions of the self-employed, freelancers and farmers (the fixed monthly categories).
• gr-income-tax: income tax, including the deduction of employee contributions from taxable pay.
• gr-cross-border: tax residence, the 5C inbound regime and the EU social security rules (Regulation 883/2004, A1 postings).
• gr-company-formation: registering as an employer.

Who this applies to

Every employer with staff in a private-law employment relationship in Greece. The employer deducts the employee's share from pay and pays both shares to e-EFKA, declaring them in the monthly APD return (Αναλυτική Περιοδική Δήλωση) (Ministry of Labour, insurance contributions). The same rules cover company directors and general managers paid under a dependent employment relationship, and paid managers of companies other than the IKE (an IKE manager pays as self-employed, see gr-efka) (same page).

Board members of an AE. Since 1 January 2017, members of the board of directors of an AE (ανώνυμη εταιρεία) or of an agricultural cooperative are insured with e-EFKA on the fees they receive as board members, even where those fees have nothing to do with an employment relationship. The fees are insured under the rules for employees and declared by the company on its APD. If the board member also has an employment contract with the same or another employer, both the board fees and the salary are insured. A board member who is also self-employed still pays on the board fees through the APD, and declares the parallel employment when choosing a category in gr-efka (e-EFKA FAQ, contributions of the non-salaried, citing circulars 4/2017, 40/2022 and 31/2024). For insurance days, e-EFKA takes the main pension contribution, 20% of the monthly board fee (art. 34(3) ν. 4670/2020). If it equals or exceeds the contribution on an employee's basic wage, the month counts as 25 insurance days; if it is lower, the days are 25 times the ratio of the two, rounded to a whole day (same FAQ, citing circulars 40/2022 and 31/2024).

Which rates apply depends on the employee's coverage package code (Κωδικός Πακέτου Κάλυψης, KPK), which goes on the APD. The standard code for an ordinary private-sector employee is KPK 101. Other codes cover employees with an occupational risk charge, employees with no supplementary pension branch, BAE occupations and the former special funds of banks and utilities (e-EFKA circular 38/2024 and its KPK table).

Out of this skill:

• Public servants on public-law terms. Their main pension rate is the same 20% (6.67% employee, 13.33% employer), but health and other branches differ and the public sector files its own APD (Ministry of Labour).
• Employed lawyers and engineers, whose supplementary and lump-sum contributions are fixed monthly categories (2026 amounts in e-EFKA circular 4/2026).
• Construction works (Οικοδομοτεχνικά Έργα). They have their own APD and higher employer health rates (employer 6.312% health, against 4.05% for ordinary businesses) (circular 38/2024).
• Employees posted to or from Greece who hold an A1 from another state. See gr-cross-border.

Rates, bands and thresholds

Standard rates for KPK 101 (ordinary private-sector employee), in force from 1 January 2025 and still the rates in e-EFKA's published package table for 2026 pay periods.

Item	Employee	Employer	Total	Year	Source
Main pension (ΚΣΙ, former IKA-ETAM)	6.67%	13.33%	20.00%	2026	circular 38/2024, KPK table
Health, benefits in kind (ΑΕΙ, to EOPYY)	1.65%	3.80%	5.45%	from 1.1.2025	circular 38/2024
Health, cash benefits (ΑΧΡ)	0.40%	0.25%	0.65%	from 1.1.2025	circular 38/2024
Supplementary pension (ETEAEP, or TEKA for people first insured from 1.1.2022)	3.00%	3.00%	6.00%	from 1.6.2022	circular 38/2024; Ministry of Labour, TEKA
Unemployment (ΑΝΕ, DYPA, former OAED)	1.20%	1.20%	2.40%	2026	circular 38/2024
Workers' housing fund (ΕΡΕ, Εργατική Εστία)	0.35%	0.00%	0.35%	2026	circular 38/2024
LAEK (DYPA training fund)	0.10%	0.06%	0.16%	2026	circular 38/2024
LPEAE (DYPA)	0.00%	0.15%	0.15%	2026	circular 38/2024
Total, KPK 101	13.37%	21.79%	35.16%	2026	circular 38/2024
KPK 102: KPK 101 plus occupational risk (ΕΠΚ), employer only	13.37%	22.79%	36.16%	2026	circular 38/2024
KPK 103: no supplementary branch	10.37%	18.79%	29.16%	2026	circular 38/2024
KPK 105: BAE (heavy and unhealthy) occupation	16.82%	23.94%	40.76%	2026	circular 38/2024
BAE surcharge inside KPK 105: main pension (ΚΣΒ)	2.20%	1.40%	3.60%	2026	circular 38/2024
BAE surcharge inside KPK 105: supplementary (ΤΒΑ)	1.25%	0.75%	2.00%	2026	circular 38/2024
Maximum monthly insurable earnings (πλαφόν), art. 38(2) ν. 4387/2016	EUR 7,761.94 a month			from 1.1.2026	e-EFKA circular 4/2026
Children's camps account (ΕΛΠΚ), employer only		EUR 20 per employee a year		paid with August 2026 contributions	e-EFKA general document 2338673/01.09.2026

Notes on the table:

• The 2025 cut. The health in kind rate fell from 1 January 2025 under art. 12 of ν. 5162/2024, which amended art. 41(1) of ν. 4387/2016. Health in total is now 6.10% (employee 2.05%, employer 4.05%) (circular 38/2024). This is how KPK 101 reached 13.37% plus 21.79%.
• No 2026 rate change. e-EFKA's circulars and general documents published from January to 23 October 2026 contain no change to the KPK 101 rates (e-EFKA circulars list). The 2026 change was to the ceiling, which rose 2.5% (the 2025 consumer price index) to EUR 7,761.94 under ministerial decision Δ.15/Δ΄/1865/23.01.2026 (ΦΕΚ Β΄ 318/29.1.2026) (circular 4/2026).
• TEKA. Anyone who first takes up insurable work from 1 January 2022 has their supplementary contribution paid to TEKA, the funded supplementary scheme of ν. 4826/2021, at the same 3% plus 3% (Ministry of Labour, TEKA). The employer's total cost does not change.
• Lump-sum branch. KPK 101 has no lump-sum (εφάπαξ, πρόνοια) branch. Employees whose sector has one (former welfare funds) are on a different KPK. For people insured from 1 January 1993 in a lump-sum branch, the contribution is 4% of insurable earnings (Ministry of Labour). Check the employee's KPK before using the 101 rates.
• BAE occupations are those on the list of heavy and unhealthy occupations (ΚΒΑΕ). Whether a job is on the list is a separate question; this skill only gives the surcharge.

The taxable base

• What counts. Contributions are due on all pay of any kind, except social benefits for marriage, childbirth, death and severe disability (Ministry of Labour).
• Ceiling. Pay above EUR 7,761.94 in a month carries no contributions (circular 4/2026). The same ceiling caps the base for the supplementary branch (Ministry of Labour, which still quotes the old EUR 6,500 figure).
• Christmas bonus, Easter bonus and holiday allowance. All three are subject to contributions at the normal rates. The ceiling is applied to each of them on its own, separately from the month's salary (Ministry of Labour). An employee paid monthly for a full year usually receives 14 payments: 12 salaries, the Christmas bonus (one salary), the Easter bonus and the holiday allowance (half a salary each). Those amounts come from labour law, not from EFKA rules; check them against the employment contract and collective agreement.
• Exempt premiums. For full-time employees, the premium part of pay for night work, extra hours (υπερεργασία), overtime and work on Sundays and public holidays is exempt from contributions. The base pay is not exempt. The exemption also covers a premium above the legal rate, whether paid voluntarily or under a collective agreement (art. 41 ν. 5184/2025 as amended by art. 73 ν. 5239/2025). The share of those premiums that flows into the Christmas and Easter bonuses is exempt too (e-EFKA circular 21/2025). Only the subject amount goes on the APD.
• Income tax. Employee contributions are deducted from pay before income tax. See gr-income-tax.

Deadlines and filing

APD. Ordinary businesses file the monthly APD online in the period e-EFKA sets for each pay month (e-EFKA FAQ, ordinary businesses and construction works). For 2026 (e-EFKA general document 2034418/04.12.2025):

Pay month 2026	APD window opens	APD window closes
January	1 Feb 2026	2 Mar 2026
February	1 Mar 2026	31 Mar 2026
March	1 Apr 2026	30 Apr 2026
April	1 May 2026	2 Jun 2026
May	1 Jun 2026	30 Jun 2026
June	1 Jul 2026	31 Jul 2026
July	1 Aug 2026	31 Aug 2026
August	1 Sep 2026	30 Sep 2026
September	1 Oct 2026	2 Nov 2026
October	1 Nov 2026	30 Nov 2026
November	1 Dec 2026	31 Dec 2026
December	1 Jan 2027	1 Feb 2027

The filing date is the date e-EFKA accepts and records the APD (same document). The Christmas and Easter bonuses have their own APD periods, set by former IKA-ETAM general document Ε40/535/28-07-2015 (same document).

Payment. Ordinary businesses and construction works pay current contributions by the last working day of the month after the pay month. Public sector employers pay by the last working day of the month after that. Payment goes through banks (e-banking, IRIS, DIAS) using only the employer's 23-digit RF code, which replaced the old payment ID on 7 April 2025 (e-EFKA FAQ).

ΕΛΠΚ. The EUR 20 per employee goes with the August 2026 contributions. e-EFKA builds a separate APD for it centrally, so the employer files nothing extra (general document 2338673/01.09.2026).

Penalties and interest

• Late payment. Contributions not paid by the deadline carry additional charges (πρόσθετα τέλη) from the day after the deadline, at an annual interest rate equal to the European Central Bank refinancing rate plus a margin of 800 basis points (8 percentage points). The legal basis is art. 21 ν. 4075/2012 and case 11 of subparagraph ΙΑ.2 of art. 1 ν. 4152/2013, as replaced by art. 2(4) ν. 4158/2013, in force from 1 January 2013. e-EFKA applies the same rule to contributions declared on the APD and paid by the employer, which include the employer share (e-EFKA circular 24/2023, section 2.7), and to the contributions of the self-employed (e-EFKA circular 3/2020, section 6; see gr-efka). Contributions not paid at all, or paid only in part, are charged by an assessment (Πράξη Επιβολής Εισφορών) under art. 26 α.ν. 1846/1951 (circular 24/2023, section 2.7).
• Late APD. A late or supplementary APD is still filed online (e-EFKA FAQ).
• Missed instalments on a settlement. Under the ν. 4152/2013 settlement as amended by ν. 4997/2022, one late instalment in each twelve months of the plan costs a 15% surcharge on that instalment. Under the art. 54 ν. 4305/2014 settlement, a late instalment costs 2% a month. A late instalment can also cost the employer the whole settlement (e-EFKA FAQ for debtors, KEAO).
• Natural disasters. When a ministerial decision names a disaster area, the employer can apply to KEAO to settle contributions due up to the end of the month before the disaster, with the charges accrued to then, and no further surcharges run while current contributions are suspended (same FAQ).

Cross-border points

• One state at a time. Under Regulation (EC) 883/2004 an employee is insured in one EU/EEA or Swiss system at a time, normally the state where they work. A worker posted to Greece who holds an A1 from the home state stays in that system and is left off the Greek APD. A worker posted from Greece needs an A1 from e-EFKA to stay in Greek insurance. See gr-cross-border.
• Inbound workers on 5C. The 5C regime is an income tax relief (see gr-cross-border). Contributions on a 5C employee's pay follow this skill.

Worked examples

Example 1: ordinary employee, EUR 2,000 a month with two Sundays worked

Maria works full time for a private Athens company under KPK 101. Her monthly salary in March 2026 is EUR 2,000. She also works two Sundays and gets the legal 75% premium on her daily wage. Her daily wage is 2,000 / 25 = EUR 80, so the premium is 80 x 2 x 75% = EUR 120. Under circular 21/2025 the premium is exempt, so only the EUR 2,000 goes on the APD.

Her pay is below the EUR 7,761.94 ceiling. Employee contributions are 2,000 x 13.37% = EUR 267.40. Employer contributions are 2,000 x 21.79% = EUR 435.80, so EUR 703.20 is paid to e-EFKA in total. The March APD is filed between 1 and 30 April 2026, and payment is due by 30 April 2026. Her pay before income tax is 2,000 + 120 - 267.40 = EUR 1,852.60. The employer's cost is 2,000 + 120 + 435.80 = EUR 2,555.80. In August the employer also pays EUR 20 to ΕΛΠΚ for her.

name: KPK 101, EUR 2,000 salary plus exempt Sunday premium, March 2026
inputs:
  salary: 2000
  working_days_divisor: 25
  sundays: 2
  sunday_premium_pct: 75
  employee_rate_pct: 13.37
  employer_rate_pct: 21.79
  ceiling: 7761.94
steps:
  - daily_wage: salary / working_days_divisor
  - exempt_premium: daily_wage * sundays * sunday_premium_pct / 100
  - base: min(salary, ceiling)
  - employee_contrib: round(base * employee_rate_pct / 100, 2)
  - employer_contrib: round(base * employer_rate_pct / 100, 2)
  - total_to_efka: employee_contrib + employer_contrib
  - pay_before_income_tax: salary + exempt_premium - employee_contrib
  - employer_cost: salary + exempt_premium + employer_contrib
expected:
  exempt_premium: 120.00
  employee_contrib: 267.40
  employer_contrib: 435.80
  total_to_efka: 703.20
  pay_before_income_tax: 1852.60
  employer_cost: 2555.80

Example 2: high earner above the ceiling, December salary and Christmas bonus

Nikos is a KPK 101 employee on EUR 9,000 a month. In December 2026 he receives his December salary and a Christmas bonus, assumed under his contract to be one month's salary, EUR 9,000. The edge case is the ceiling. It applies to the salary and to the bonus separately, so each is capped at EUR 7,761.94. Contributions are not worked out on one combined EUR 18,000.

On each of the two amounts the employee pays 7,761.94 x 13.37% = EUR 1,037.77 and the employer pays 7,761.94 x 21.79% = EUR 1,691.33. For December that makes EUR 2,075.54 for the employee and EUR 3,382.66 for the employer. In total, 2 x (9,000 - 7,761.94) = EUR 2,476.12 of his December pay carries no contributions. The salary goes on the December APD (filed by 1 February 2027). The bonus goes on its own Christmas bonus APD.

name: KPK 101, EUR 9,000 salary and EUR 9,000 Christmas bonus, ceiling applied separately (2026)
inputs:
  salary: 9000
  christmas_bonus: 9000
  ceiling: 7761.94
  employee_rate_pct: 13.37
  employer_rate_pct: 21.79
steps:
  - salary_base: min(salary, ceiling)
  - bonus_base: min(christmas_bonus, ceiling)
  - employee_on_salary: round(salary_base * employee_rate_pct / 100, 2)
  - employer_on_salary: round(salary_base * employer_rate_pct / 100, 2)
  - employee_on_bonus: round(bonus_base * employee_rate_pct / 100, 2)
  - employer_on_bonus: round(bonus_base * employer_rate_pct / 100, 2)
  - employee_total: employee_on_salary + employee_on_bonus
  - employer_total: employer_on_salary + employer_on_bonus
  - pay_above_ceiling: (salary - salary_base) + (christmas_bonus - bonus_base)
expected:
  employee_on_salary: 1037.77
  employer_on_salary: 1691.33
  employee_total: 2075.54
  employer_total: 3382.66
  pay_above_ceiling: 2476.12

Ask the client first

1. What is each employee's KPK? Is the job a BAE occupation, does it carry occupational risk, and does the sector have a supplementary or lump-sum branch?
2. When was the employee first insured anywhere (before 1993, 1993 to 2021, or from 2022 for TEKA)?
3. What are the monthly salary, the bonuses and holiday allowance actually paid, and does any month go above EUR 7,761.94?
4. Is the employee full time, and how much of their pay is night, overtime, extra-hours or Sunday and holiday premium?
5. Is anyone posted to or from Greece, and do they hold an A1?
6. Does the employer have unpaid contributions or a settlement plan with KEAO?
7. Is the employer an AE, and does it pay fees to board members? If so, do any of them also have an employment contract or a self-employed activity?

Sources

Source	URL	Read on
e-EFKA circular 38/2024 (health contribution cut from 1.1.2025) and the attached table of active KPK rates by branch	https://www.efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/egkyklios-38-24122024	2026-10-23
e-EFKA circular 4/2026 (ceiling EUR 7,761.94 from 1.1.2026; lawyers' and engineers' categories)	https://www.efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/egkyklios-42026	2026-10-23
e-EFKA circular 21/2025 (exempt overtime, night, Sunday and holiday premiums)	https://www.efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/egkyklios-212025	2026-10-23
e-EFKA general document 2034418/04.12.2025 (APD periods for 2026)	https://www.efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/geniko-eggrafo-2034418-04122025	2026-10-23
e-EFKA general document 2338673/01.09.2026 (EUR 20 ΕΛΠΚ contribution)	https://www.efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/geniko-eggrafo-233867301-09-2026	2026-10-23
e-EFKA circulars and general documents list (no 2026 KPK rate change to 23 Oct 2026)	https://www.efka.gov.gr/el/egkyklioi-kai-genika-eggrapha	2026-10-23
e-EFKA FAQ, ordinary businesses and construction works (APD filing, payment deadline, RF code)	https://www.e-efka.gov.gr/en/node/129	2026-10-23
e-EFKA circular 24/2023 (tour guides on the APD; section 2.7 sets out the payment deadline and the late-payment rate for APD contributions)	https://www.efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/egkyklios-24-22032023 (PDF: https://www.efka.gov.gr/sites/default/files/2023-03/EGK_24_2023.pdf)	2026-10-23
e-EFKA circular 3/2020, section 6 (same late-payment rate for the self-employed, art. 2(4) ν. 4158/2013)	https://www.e-efka.gov.gr/sites/default/files/2021-08/%CE%95%CE%93%CE%9A%CE%A5%CE%9A%CE%9B%CE%99%CE%9F%CE%A3%203-2020.pdf	2026-10-23
e-EFKA FAQ, contributions of the non-salaried (board members of an AE insured under employee rules from 1.1.2017; insurance days at 20%)	https://www.e-efka.gov.gr/el/nees-eisphores-eleytheron-epaggelmation-aytotelos-apascholoymenon-kai-agroton	2026-10-23
e-EFKA FAQ for debtors, KEAO (settlement surcharges)	https://www.e-efka.gov.gr/el/sychnes-eroteseis/opheiletes-keao/themata-diakanonismoy-opheilon-sychn-erotapan-keao/genika	2026-10-23
Ministry of Labour, insurance contributions (base, bonuses, scope, lump sum; its ceiling figure of EUR 6,500 is out of date)	https://ypergasias.gov.gr/en/social-security/insured-persons/insurance-contributions/	2026-10-23
Ministry of Labour, TEKA start (first insured from 1.1.2022; 3% plus 3% from June 2022)	https://ypergasias.gov.gr/xekinise-i-leitourgia-tou-neou-tameiou-epikourikis-kefalaiopoiitikis-asfalisis-teka/	2026-10-23

Not yet confirmed: the ECB refinancing rate in force on the payment date, which sets the actual percentage of late-payment interest; any fine for a late APD (art. 7(1)(b) ν. 2972/2001, named in circular 24/2023, was not read); the KPK and branch rates for board fees of an AE (circulars 4/2017, 40/2022 and 31/2024 were not read); the 2026 APD periods for the Christmas and Easter bonuses (general document Ε40/535/28-07-2015 was not fetched); the statutory size of the Christmas bonus, Easter bonus and holiday allowance (labour law, not fetched); whether a cut from 1 April 2027 becomes law (press reports from October 2026 describe a Ministry of Finance bill cutting the employee unemployment contribution from 1.20% to 0.70%; no official text was found and it does not affect 2026); the contribution reductions listed on the Ministry of Labour page (50% of the employee share for a year after childbirth, art. 141(2) ν. 3655/2008; the employer reduction for employees under 25) were not checked for 2026.

Contributed by Ryan Duguid.