Greece Employer Payroll — ΑΠΔ, ΦΜΥ & ΕΡΓΑΝΗ

Establish the complete employee register before any calculations begin. Collect each employee's ΑΦΜ (tax identification number), ΑΜΚΑ (social insurance number), contract type (full-time/part-time/fixed-term), gross monthly salary, and any applicable collective agreement (ΣΣΕ). Verify that all current employees are properly registered on ΕΡΓΑΝΗ and that any new hires in the period have an Ε3 (new hire declaration) already submitted.

Calculate gross pay, apply statutory deductions, and arrive at net pay for each employee. Employee EFKA contributions are 13.87% of gross (main pension 6.67%, supplementary pension 3.25%, health benefits 2.55%, health cash benefits 0.40%, unemployment 1.00%). Employer EFKA contributions are 22.29% of gross. For 2025, the statutory minimum monthly salary is EUR 830 (for employees over 25) or EUR 740 (under 25). Special 13th/14th salary obligations (Christmas bonus — Δώρο Χριστουγέννων, Easter bonus — Δώρο Πάσχα, holiday allowance — επίδομα αδείας) must be identified if the period includes them.

Calculate the income tax to withhold at source (Φόρος Μισθωτών Υπηρεσιών — ΦΜΥ) for each employee. Apply the progressive income tax scale: 9% on the first EUR 10,000 of annual taxable income, 22% on EUR 10,001–20,000, 28% on EUR 20,001–30,000, 36% on EUR 30,001–40,000, and 44% above EUR 40,000. Each employee is entitled to a basic tax credit (φορολογική μείωση) of EUR 777–900 depending on children. Monthly ΦΜΥ = (annual estimated tax ÷ 12). The ΦΜΥ is remitted to ΑΑΔΕ via TAXISnet by the last business day of the following month.

Prepare and submit the Αναλυτική Περιοδική Δήλωση (ΑΠΔ) to e-ΕΦΚΑ. The ΑΠΔ reports each employee's insurance days (ημέρες ασφάλισης), gross insurable earnings, and the corresponding employee and employer social insurance contributions broken down by fund (main pension, supplementary, healthcare). The ΑΠΔ must be submitted by the last business day of the month following the payroll month (e.g., January payroll → February deadline). Late submission carries a surcharge of EUR 100–1,000 depending on employee headcount.

Execute the three payment obligations and issue payslips. (1) Net salary payment to each employee's bank account — must be made via traceable bank transfer (no cash above EUR 500 per employee per month). (2) ΦΜΥ remittance to ΑΑΔΕ via TAXISnet by the last business day of the following month. (3) ΕΦΚΑ contributions (employer + employee share) payment — due by the last business day of the month following the ΑΠΔ. Issue each employee a payslip (απόδειξη αποδοχών) showing gross, all deductions, and net. Payslips may be electronic but must be retained for 5 years.

Classify payroll entries correctly in myDATA and plan for year-end. Payroll payments (μισθοδοσία) are classified under category 2.5 (employee remuneration expenses) and excluded from the FPA/VAT return. Employer ΕΦΚΑ contributions are classified under category 2.6. At year-end (by 28 February), the employer must issue a Certificate of Income and Withholdings (Βεβαίωση Αποδοχών) to each employee for use in their personal income tax return (Ε1). Also confirm that the annual ΑΠΔ reconciliation matches the total contributions paid.