Greece: running payroll, 2026

Source-cited draft. Built by Michael Cutajar and the OpenAccountants team.

This skill is the employer's monthly and yearly payroll routine in Greece for pay periods in 2026. It links to the pack's other skills instead of repeating them:

• Contribution rates by branch, the KPK codes, the EUR 7,761.94 ceiling and the APD rules in detail: gr-employee-contributions
• The employee's own annual income tax return (E1), the scale, the art. 16 reduction and card spending: gr-income-tax
• Self-employed EFKA contributions (for an IKE manager or a freelancer, not an employee): gr-efka
• Postings, A1 certificates, non-resident employees and the 5C inbound relief: gr-cross-border

The tax law is the Income Tax Code (Κώδικας Φορολογίας Εισοδήματος, ΚΦΕ, ν. 4172/2013), read in the Ministry of Finance codification up to ν. 5264/2025. Fines and interest are in the Tax Procedure Code (ΚΦΔ, ν. 5104/2024), read in AADE codification Ε.2109/2025. Labour rules come from the Ministry of Labour (ypergasias.gov.gr). Withholding tax goes to AADE; social contributions go to e-EFKA.

Who this applies to

Every employer that pays salaries or wages in Greece: companies, sole traders with staff, and non-resident businesses with a Greek permanent establishment. A person or entity that pays employment income must withhold the tax and pay it to the State. If it does not withhold, it owes the tax that should have been withheld plus fines (art. 59(1)(α) and (2) ΚΦΕ).

Employment income for withholding includes monthly salary, daily wages, benefits in kind and lump-sum payments (art. 60(1)). Exempt income is not subject to withholding (art. 59(3)).

Out of this skill:

• Seafarers, aircraft crew and doctors' on-call pay, which have flat rates under art. 15(2) and art. 60(2).
• Public servants on public-law terms.
• The employee's year-end position. The employer's withholding is a prepayment; the employee's E1 return settles the year (see gr-income-tax).

Rates, bands and thresholds

"Codification" is the Ministry of Finance codification of ν. 4172/2013 up to ν. 5264/2025, linked in Sources.

Item	Rate or amount	Year	Source
Employee e-EFKA contributions, ordinary private-sector employee (KPK 101)	13.37% of pay	2026	e-EFKA circular 38/2024, KPK table
Employer e-EFKA contributions, KPK 101	21.79% of pay	2026	same
Monthly ceiling on pay subject to contributions	EUR 7,761.94	from 1.1.2026	e-EFKA circular 4/2026
Tax scale on employment income: EUR 0 to 10,000	9%	2026	ΚΦΕ art. 15(1)(a), as replaced by ν. 5246/2025; Codification
EUR 10,000.01 to 20,000	20%	2026	same
EUR 20,000.01 to 30,000	26%	2026	same
EUR 30,000.01 to 40,000	34%	2026	same
EUR 40,000.01 to 60,000	39%	2026	same
Over EUR 60,000	44%	2026	same
2nd band with 1, 2 or 3 dependent children	18%, 16%, 9%	2026	ΚΦΕ art. 15(1)(b); Codification
3rd band with 1, 2, 3 or 4 dependent children	24%, 22%, 20%, 18%; 2 points lower for each child over 4	2026	ΚΦΕ art. 15(1)(δ); Codification
First two bands with 4 or more dependent children	0%	2026	ΚΦΕ art. 15(1)(γ); Codification
First two bands (income up to EUR 20,000), young employees	0% up to age 25; 9% aged 26 to 30	2026	ΚΦΕ art. 15(1)(ε); Codification
Tax reduction for 0, 1, 2, 3, 4, 5 dependent children	EUR 777, 900, 1,120, 1,340, 1,580, 1,780; EUR 220 more for each further child	2026	ΚΦΕ art. 16(1); Codification
Phase-out of the reduction	EUR 20 less per EUR 1,000 of taxable salary over EUR 12,000; not applied with 5 or more children	2026	ΚΦΕ art. 16(2); Codification
Annualisation for monthly withholding	Monthly net pay times 14 if the Christmas bonus, Easter bonus and holiday allowance (together two monthly salaries) are paid, otherwise times 12; tax withheld each month is 1/14 or 1/12 of the annual tax	2026	ΚΦΕ art. 60(1) and (3); ΠΟΛ 1104/2014 art. 1(α)
Withholding on back pay and on extra pay not part of regular pay	20% of the amount paid	2026	ΚΦΕ art. 60(4); Codification
Withholding on net pay of daily-wage workers on fixed-term work of less than a year	5%	2026	ΚΦΕ art. 60(4); Codification
Severance pay (taxed separately, final): up to EUR 60,000	0%	2026	ΚΦΕ art. 15(3); Codification
Severance: EUR 60,000.01 to 100,000 / 100,000.01 to 150,000 / over 150,000	10% / 20% / 30%	2026	same
Minimum monthly salary, white-collar, 1 January to 31 March 2026	EUR 880.00 (decision 8233/27.3.2025)	2026	Ministry of Labour, minimum wage
Minimum monthly salary, white-collar, from 1 April 2026	EUR 920.00 (decision 8934/27.3.2026, Β' 1759)	2026	same
Minimum daily wage, blue-collar: to 31 March 2026 / from 1 April 2026	EUR 39.30 / EUR 41.09	2026	same
Seniority increments on the statutory minimum	White-collar 10% per 3 years, up to 30%; blue-collar 5% per 3 years, up to 30%; service with any employer before 14.2.2012 and after 1.1.2024 counts (ν. 5053/2023 art. 33(3))	2026	same
Christmas bonus	One monthly salary, or 25 daily wages, for a full 1 May to 31 December	2026	Ministry of Labour, holiday bonuses (ΚΥΑ 19040/1981)
Easter bonus	Half a monthly salary, or 15 daily wages, for a full 1 January to 30 April	2026	same
Extra work (υπερεργασία), hours 41 to 45 of a 5-day week	Hourly pay plus 20%	2026	Ministry of Labour, working time
Legal overtime, up to 4 hours a day and 150 hours a year	Hourly pay plus 40%	2026	same (ν. 4808/2021 art. 58, ν. 5239/2025 art. 7)
Overtime above those limits, with Ministry approval	Hourly pay plus 60%	2026	same
Illegal overtime	Hourly pay plus 120%	2026	same
Sunday and public holiday work	75% of 1/25 of monthly salary, or of the daily wage, per day	2026	same
Night work (10 pm to 6 am)	25% on top of legal pay	2026	Ministry of Labour, working time (Greek)
Annual paid leave, first full year	20 working days (5-day week) or 24 (6-day week)	2026	Ministry of Labour, leave

The taxable base

Step 1: gross pay. Salary or daily wages for the month, plus premiums. Benefits in kind (art. 13) are not withheld on: their tax is settled on the employee's return (ΠΟΛ 1072/2015, section III.2). Pay may not be below the statutory minimum for full-time work, or the pro rata amount for part-time work (Ministry of Labour, citing art. 141A(1)(b) of Π.Δ. 62/2025). The minimum changed on 1 April 2026, so March and April payslips differ for minimum-wage staff.

Step 2: employee contributions. Apply the employee rate for the person's KPK (13.37% for KPK 101) to pay up to EUR 7,761.94 a month. The premium part of night, overtime, extra-hours and Sunday or holiday pay is exempt from contributions for full-time employees; the base pay is not. Details and other KPK codes: gr-employee-contributions.

Step 3: taxable pay. Gross pay minus the employee's compulsory social insurance contributions (art. 14(1)(δ) ΚΦΕ).

Step 4: withholding. Monthly employment income is annualised and taxed under art. 15(1) and art. 16 (art. 60(1)). From 2026 the reference is to the whole of art. 15(1), so the child rates and the under-30 rates apply in the monthly withholding, not only in the annual return (art. 60(1) as amended by ν. 5246/2025 art. 3(5), in force for income from tax year 2026). The annualisation method is set by Ministry of Finance decision ΠΟΛ 1104/2014 (ΑΔΑ ΒΙΗΜΗ-ΠΗΦ), issued under what is now art. 60(3):

1. Monthly net pay is gross pay for the month minus the employee's compulsory social insurance contributions. It includes all pay processed together in the same payroll.
2. Annual net pay is monthly net pay times 14 when the Christmas bonus, the Easter bonus and the holiday allowance are paid (together they equal two monthly salaries), or times 12 when they are not.
3. Tax on that annual amount is worked out on the art. 15(1) scale less the art. 16 reduction.
4. The tax withheld from each monthly salary is 1/14 of that annual tax (or 1/12).

The decision also cut the result by 1.5%. That cut came from former art. 60(3), which ν. 4472/2017 art. 69(2) repealed for income from tax year 2018, so it no longer applies (Codification, footnote 366). For a new hire, the annualisation uses the first month's pay times 12 or 14, not the months left in the year. The same applies to a fixed-term contract, but the monthly tax is then cut to as many twelfths as the contract has months: a 5-month contract withholds 5/12 of the computed monthly tax (ΠΟΛ 1072/2015 section I.8; ΠΟΛ 1179/2015).

Step 5: net pay. Gross minus employee contributions minus tax withheld.

Bonuses. The Christmas bonus is one month's salary (or 25 daily wages) for a full 1 May to 31 December. The Easter bonus is half a month's salary (or 15 daily wages) for a full 1 January to 30 April. Someone employed for part of the period gets 2/25 of monthly salary (or 2 daily wages) for each 19 days for Christmas, and 1/15 of half a month's salary (or 1 daily wage) for each 8 days for Easter, with a pro rata fraction for a shorter stretch (ΚΥΑ 19040/1981 art. 1, Ministry of Labour). Both bonuses carry contributions, with the ceiling applied to each separately (gr-employee-contributions). They are the reason for the factor of 14: ΠΟΛ 1104/2014 treats the Christmas bonus, the Easter bonus and the holiday allowance as two monthly salaries a year. The decision sets the tax withheld from each monthly salary; it does not set a separate method for the bonus and holiday allowance payrolls (see "Not yet confirmed").

Extra pay at 20%. An additional payment that is not part of regular pay, and back pay for earlier years, is withheld at a flat 20% when paid (art. 60(4)). The Ministry's circular lists overtime pay, grants, allowances and lump sums among those payments when they are not part of regular pay (ΠΟΛ 1072/2015, section III.1). This is a withholding rate, not the final tax: it is reconciled on the employee's return.

Premiums. Hourly pay is the basis for extra work (plus 20%) and overtime (plus 40%, or 60% with Ministry approval above the limits, or 120% if illegal). Sunday and holiday work earns 75% of 1/25 of monthly salary per day. Night work earns 25% on top (Ministry of Labour).

Severance on termination is taxed separately and finally on the art. 15(3) scale (0% up to EUR 60,000). It is not added to the annualised salary.

Deadlines and filing

Event	Deadline	Source
Hiring, change of terms, end of employment	Declared digitally in ERGANI II, which replaced the E3, E5, E6 and E7 forms from 16 February 2026	Ministry of Labour, ERGANI II
Overtime	Declared in ERGANI II before it is worked; employers on the digital work card with the ex post option declare it by the end of the month after the month it was worked	Ministry of Labour, working time
Digital work card	Start and end of each shift sent to ERGANI II within 15 minutes, for employers in sectors brought into the system	Ministry of Labour circular 25291/23-09-2026
Withholding return (ΦΜΥ, form Α.1099.19) and payment of tax withheld	By the end of the second month counting from the payment date, that is the last working day of the month after the month of payment. Example: tax on salaries paid in September 2026 is due by 2 November 2026	ΚΦΕ art. 60(5); AADE, withholding returns; AADE deadlines calendar
ΦΜΥ return when no tax is due	Still filed	AADE, withholding returns
Stopping all employment	ΦΜΥ return with the box "Ολική παύση απασχόλησης προσωπικού" ticked	same
APD to e-EFKA	Pay month January 2026: 1 Feb to 2 Mar 2026; then each month from the 1st to the end of the next month (September pay: 1 Oct to 2 Nov 2026; December pay: 1 Jan to 1 Feb 2027)	e-EFKA FAQ (general document 2034418/04.12.2025)
Payment of contributions	Last working day of the month after the pay month, with the employer's 23-digit RF code	same
Christmas bonus	Pay period 1 May to 31 December	ΚΥΑ 19040/1981
Easter bonus	Pay period 1 January to 30 April	same

The annual final ΦΜΥ return (form E7) no longer exists for tax years from 1 January 2014 (AADE, Οριστική ΦΜΥ). The monthly returns are the record.

Penalties and interest

Breach	Penalty	Source
Tax not withheld	Employer pays the tax that should have been withheld, plus fines	ΚΦΕ art. 59(2)
Withholding return showing no tax due, not filed or filed late	EUR 100 per breach	ΚΦΔ art. 53(1)(α)
Withholding return not filed or filed late	EUR 250 per breach (single-entry books) or EUR 500 (double-entry books)	ΚΦΔ art. 53(2)
Late amended withholding return where the original was on time	No fine under art. 53(1) or (2)	ΚΦΔ art. 53(7)(α)
Withholding return never filed where tax would be due	50% of the tax on the missing return	ΚΦΔ art. 53(6)
Inaccurate withholding return	50% of the difference	ΚΦΔ art. 54(2)
Late payment of tax withheld	Interest from the day after the deadline	ΚΦΔ art. 52(1)
Late contributions to e-EFKA	Statutory surcharges; see gr-employee-contributions	e-EFKA
Illegal overtime	Employee owed hourly pay plus 120%; employer criminal liability under ν. 3996/2011 arts. 24 and 28	Ministry of Labour, working time
Digital work card breaches	Administrative fines in annexes V and VI of ministerial decision 80016/31-08-2022 (Β' 4629), imposed by the Labour Inspectorate	Ministry of Labour circular 25291/23-09-2026

Cross-border points

• Non-resident employees working in Greece are taxed in Greece on that employment income, and the employer withholds in the same way. The employer does not give them the art. 16 reduction. A resident of another EU or EEA state who meets the art. 20 test gets it on the annual assessment, not through withholding (ΠΟΛ 1072/2015, section I.2). See gr-cross-border.
• 5C inbound workers. 50% of Greek employment income is exempt for 7 years under art. 5C. Contributions are still due in full. See gr-cross-border.
• Postings. An employee posted to Greece who holds an A1 from another EU state stays in that state's social security and is left off the Greek APD. See gr-employee-contributions and gr-cross-border.

Worked examples

Example 1: full-year employee, EUR 1,500 a month, no children

Eleni, aged 35, no dependent children, works full time all year under KPK 101 for EUR 1,500 a month. She also receives the Christmas bonus (EUR 1,500), the Easter bonus (EUR 750) and the holiday allowance (EUR 750), so the factor of 14 applies. No month is above the ceiling.

Monthly contributions are 13.37% of EUR 1,500, so EUR 200.55, and monthly net pay is EUR 1,299.45. Annualised: 1,299.45 x 14 = EUR 18,192.30. Scale tax: 9% on 10,000 (EUR 900) plus 20% on 8,192.30 (EUR 1,638.46), so EUR 2,538.46. The reduction is EUR 777 minus EUR 20 for each EUR 1,000 above EUR 12,000: 777 minus 123.85, so EUR 653.15. Annual tax is EUR 1,885.31. The employer withholds 1/14 of that, EUR 134.66, from each monthly salary (ΠΟΛ 1104/2014). A normal month's payslip: 1,500 gross, minus EUR 200.55 contributions, minus EUR 134.66 tax, so EUR 1,164.79 net. Tax on the March salary goes on the ΦΜΥ return due by 30 April 2026.

name: GR payroll, EUR 1,500 a month, factor 14 (ΠΟΛ 1104/2014), no children, 2026
inputs:
  monthly: 1500
  employee_rate_pct: 13.37
  factor: 14
steps:
  - monthly_contrib: round(monthly * employee_rate_pct / 100, 2)
  - monthly_net: monthly - monthly_contrib
  - annual_net: monthly_net * factor
  - scale_tax: min(annual_net, 10000) * 0.09 + max(min(annual_net, 20000) - 10000, 0) * 0.20 + max(min(annual_net, 30000) - 20000, 0) * 0.26 + max(min(annual_net, 40000) - 30000, 0) * 0.34 + max(min(annual_net, 60000) - 40000, 0) * 0.39 + max(annual_net - 60000, 0) * 0.44
  - reduction: round(max(777 - max(annual_net - 12000, 0) / 1000 * 20, 0), 2)
  - annual_tax: round(max(scale_tax - reduction, 0), 2)
  - monthly_withholding: round(annual_tax / factor, 2)
  - net_month: monthly - monthly_contrib - monthly_withholding
expected:
  monthly_contrib: 200.55
  monthly_net: 1299.45
  annual_net: 18192.30
  scale_tax: 2538.46
  reduction: 653.15
  annual_tax: 1885.31
  monthly_withholding: 134.66
  net_month: 1164.79

Example 2: employee aged 28, EUR 2,200 a month, under-30 rate in withholding

Giorgos is 28, has no children and earns EUR 2,200 a month under KPK 101 all year, with both bonuses and the holiday allowance, so the factor of 14 applies. The edge case: from 2026 the monthly withholding uses all of art. 15(1), so the first EUR 20,000 of his annualised pay is taxed at 9% instead of 9% and 20%.

Monthly contributions are 13.37% of EUR 2,200, so EUR 294.14, and monthly net pay is EUR 1,905.86. Annualised: 1,905.86 x 14 = EUR 26,682.04. With the under-30 rate, scale tax is 9% on 20,000 (EUR 1,800) plus 26% on 6,682.04 (EUR 1,737.33), so EUR 3,537.33. On the ordinary scale it would be EUR 4,637.33, so the youth rate saves EUR 1,100 a year. The reduction is 777 minus 293.64, so EUR 483.36. Annual tax is EUR 3,053.97, and the employer withholds 1/14 of it, EUR 218.14, from each monthly salary. Net for a normal month: 2,200 minus EUR 294.14 contributions minus EUR 218.14 tax, so EUR 1,687.72.

name: GR payroll, age 28, EUR 2,200 a month, under-30 rate, factor 14, 2026
inputs:
  monthly: 2200
  employee_rate_pct: 13.37
  factor: 14
steps:
  - monthly_contrib: round(monthly * employee_rate_pct / 100, 2)
  - monthly_net: monthly - monthly_contrib
  - annual_net: monthly_net * factor
  - youth_tax: min(annual_net, 20000) * 0.09 + max(min(annual_net, 30000) - 20000, 0) * 0.26 + max(min(annual_net, 40000) - 30000, 0) * 0.34 + max(min(annual_net, 60000) - 40000, 0) * 0.39 + max(annual_net - 60000, 0) * 0.44
  - ordinary_tax: min(annual_net, 10000) * 0.09 + max(min(annual_net, 20000) - 10000, 0) * 0.20 + max(min(annual_net, 30000) - 20000, 0) * 0.26 + max(min(annual_net, 40000) - 30000, 0) * 0.34 + max(min(annual_net, 60000) - 40000, 0) * 0.39 + max(annual_net - 60000, 0) * 0.44
  - youth_saving: ordinary_tax - youth_tax
  - reduction: round(max(777 - max(annual_net - 12000, 0) / 1000 * 20, 0), 2)
  - annual_tax: round(max(youth_tax - reduction, 0), 2)
  - monthly_withholding: round(annual_tax / factor, 2)
  - net_month: monthly - monthly_contrib - monthly_withholding
expected:
  monthly_contrib: 294.14
  monthly_net: 1905.86
  annual_net: 26682.04
  youth_tax: 3537.33
  youth_saving: 1100.00
  reduction: 483.36
  annual_tax: 3053.97
  monthly_withholding: 218.14
  net_month: 1687.72

Ask the client first

1. For each employee: monthly salary or daily wage, full or part time, white- or blue-collar, and years of prior service? This sets the minimum wage, seniority increments and the bonus amounts.
2. Date of birth and number of dependent children? Employees aged 30 or under and parents get lower rates, and parents a larger reduction, in the monthly withholding.
3. Which KPK applies (BAE occupation, occupational risk, supplementary branch)? This sets the contribution rates.
4. Any overtime, night, Sunday or holiday work, and is the employer on the digital work card? This sets premiums, the exempt base for contributions and the ERGANI II declarations.
5. Any extra payments outside regular pay, back pay or severance in 2026? These are withheld at 20% or taxed on the severance scale, outside the monthly calculation.
6. Is anyone non-resident, on 5C, or posted with an A1? This changes withholding and contributions.

Sources

Source	URL	Read on
Income Tax Code (ν. 4172/2013), Ministry of Finance codification up to ν. 5264/2025: arts. 14(1)(δ), 15(1) and (3), 16, 59, 60 and footnote 362 on ν. 5246/2025	https://minfin.gov.gr/wp-content/uploads/2026/04/%CE%9A%CE%A9%CE%94%CE%99%CE%9A%CE%9F%CE%A0%CE%9F%CE%99%CE%97%CE%A3%CE%97-%CE%A4%CE%9F%CE%A5-%CE%9A%CE%A9%CE%94%CE%99%CE%9A%CE%91-%CE%A6%CE%9F%CE%A1%CE%9F%CE%9B%CE%9F%CE%93%CE%99%CE%91%CE%A3-%CE%95%CE%99%CE%A3%CE%9F%CE%94%CE%97%CE%9C%CE%91%CE%A4%CE%9F%CE%A3-%CE%9C%CE%95%CE%A7%CE%A1%CE%99-%CE%A4%CE%9F-%CE%9D-5264-2025.pdf	2026-10-23
Ministry of Finance decision ΠΟΛ 1104/9.4.2014 (ΑΔΑ ΒΙΗΜΗ-ΠΗΦ), art. 1(α): annualisation times 12 or 14, monthly withholding 1/14 or 1/12, AADE e-library	http://elib.aade.gr/elib/view?d=/gr/ap/2014/1104	2026-10-23
Circular ΠΟΛ 1072/2015 (ΑΔΑ 6ΦΙΑΗ-ΝΚ7) on art. 60 withholding: new hires, benefits in kind, 20% extra pay, non-residents, AADE e-library	http://elib.aade.gr/elib/view?d=/gr/egk/2015/1072/	2026-10-23
Circular ΠΟΛ 1179/2015 (ΑΔΑ Ω5ΧΨΗ-ΤΗΤ): fixed-term contracts, monthly tax limited to contract months / 12, AADE e-library	http://elib.aade.gr/elib/view?d=/gr/egk/2015/1179/	2026-10-23
Tax Procedure Code (ν. 5104/2024), AADE codification Ε.2109/2025: arts. 52, 53(1), (2), (6) and (7), 54(2)	https://www.aade.gr/sites/default/files/2025-12/e2109_2025.pdf	2026-10-23
AADE, withholding returns (deadline, form Α.1099.19, nil returns, closing payroll)	https://www.aade.gr/exypiretisi-enimerosi/hristikoi-odigoi/enarxi-epiheirimatikis-drastiriotitas/ypoboli-diloseon-parakratoymenon-foron	2026-10-23
AADE home page, deadlines calendar (salary withholding for September 2026 due 02/11)	https://www.aade.gr/	2026-10-23
AADE, final ΦΜΥ return E7 (abolished from tax year 2014)	https://www.aade.gr/oristiki-fmy	2026-10-23
e-EFKA circular 38/2024 and KPK table (KPK 101: 13.37% employee, 21.79% employer)	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)	https://www.efka.gov.gr/el/egkyklioi-kai-genika-eggrapha/egkyklios-42026	2026-10-23
e-EFKA FAQ, ordinary businesses (APD periods 2026, payment deadline, RF code)	https://www.e-efka.gov.gr/en/node/129	2026-10-23
Ministry of Labour, minimum wage (EUR 880 and EUR 920; EUR 39.30 and EUR 41.09; seniority)	https://ypergasias.gov.gr/en/labour-relations/collective-employment-relations/minimum-wage/	2026-10-23
Ministry of Labour, holiday bonuses (ΚΥΑ 19040/1981)	https://ypergasias.gov.gr/ergasiakes-scheseis/syllogikes-ergasiakes-sxeseis/epidomata-eorton/	2026-10-23
Ministry of Labour, working time limits (extra work, overtime, Sunday and holiday pay)	https://ypergasias.gov.gr/en/labour-relations/individual-employment-relations/working-time-limits/	2026-10-23
Ministry of Labour, working time limits in Greek (night work 25%)	https://ypergasias.gov.gr/ergasiakes-scheseis/atomikes-ergasiakes-sxeseis/chronika-oria-ergasias/	2026-10-23
Ministry of Labour, employee leave (annual leave)	https://ypergasias.gov.gr/ergasiakes-scheseis/atomikes-ergasiakes-sxeseis/adeies-ergazomenon/	2026-10-23
Ministry of Labour, ERGANI II (live from 16 February 2026; digital hiring, changes and terminations)	https://ypergasias.gov.gr/ergani/	2026-10-23
Ministry of Labour, digital work card page	https://ypergasias.gov.gr/apascholisi/psifiaki-karta-ergasias/	2026-10-23
Ministry of Labour interpretive circular 25291/23-09-2026 on the digital work card	https://ypergasias.gov.gr/wp-content/uploads/2026/09/90%CE%91%CE%9F46%CE%9D%CE%9B%CE%94%CE%93-%CE%9379.pdf	2026-10-23

Not yet confirmed: how tax is withheld on the Christmas bonus, Easter bonus and holiday allowance payrolls (ΠΟΛ 1104/2014 sets only the tax on each monthly salary); the statutory amount of the holiday allowance (επίδομα αδείας) under labour law, which the examples take as half a month's salary because ΠΟΛ 1104/2014 treats the three payments as two salaries; the payment dates of the Christmas and Easter bonuses; whether the employer must still give each employee an annual pay and withholding certificate in 2026, and its deadline (set by an annual AADE decision we have not found); the 2026 APD periods for the bonuses; whether ERGANI II hiring must be declared before the first day of work; the amounts of the Labour Inspectorate fines (undeclared work, digital work card); the late-payment interest rate under ΚΦΔ art. 52 (set by ministerial decision); how age is measured for the under-30 rates in monthly withholding; how employer registration with e-EFKA is done for a first-time employer.

Contributed by Ryan Duguid.