Free guide · Europe (EU)

Greece Payroll & Employment Guide

This guide is for employers engaging staff through a Greek entity or managing Greek payroll within a multi-country operation as of October 30, 2026. It covers the general private-sector framework. Sectoral collective agreements, employee age, number of children and immigration status can change the result.

10
pages: 9
chapters: 656
words: EUR
currency

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At a glance

At a Glance

€920
Monthly minimum wage from April 1: 40h
Standard working week: 13.37%
Standard employee social contribution: 21.79%
Standard employer social contribution

What's in the guide

9 chapters, 10 pages

The opening summary of each chapter is below. Full text, tables and rates are in the PDF.

Company Formation and Business Environment

Employer structure, registrations and the contract layer.

Foreign investors may establish a limited liability company, private company or company limited by shares. When the standard formation documents are accepted, the Electronic One-Stop Shop, or e-YMS, initiates GEMI and chamber registration, allocation of the AFM tax number and e-EFKA registration in one digital flow.

Working Conditions and Leave Entitlements

Working time, leave and periodic payment rules.

Contractual full-time work is 40 hours a week. Under a five-day schedule, hours 41 to 45 are additional work paid at a 20% premium. Legal overtime carries a 40% premium. The daily limit is 4 hours and the general annual limit is 150 hours. Unauthorised overtime creates a 120% premium risk.

Tax and Social Security

Income tax, contributions and social security parameters.

General employment income is taxed progressively in 2026. The rate is 9% on the first EUR 10,000, 20% on the next EUR 10,000, 26% on the next EUR 10,000 and 34% on the next EUR 10,000. Income from EUR 40,000 to EUR 60,000 is taxed at 39%, with 44% above that.

Payroll Operations

Payroll calendar, filings and record obligations.

Greek payroll provides for 12 normal monthly salaries plus 1 monthly salary as the Christmas bonus and separate 0.5 monthly amounts for the Easter bonus and leave allowance. Annual withholding is calculated using this 14-payment structure.

Hiring and Termination

Onboarding, contracts, notice and termination controls.

Written core terms covering the role, pay, place of work and duration must be given at hiring. The probationary period is generally capped at 6 months. A fixed-term contract requires separate review of objective grounds and the renewal chain.

Wages and Benefits

Pay floors, additional payments and benefits.

Greek compensation is planned over 14 payment periods. The Christmas bonus is 1 monthly salary, the Easter bonus is 0.5 monthly salary and the leave allowance is capped at 0.5 monthly salary. Entitlements are prorated for incomplete service periods.

Visas and Work Permits

Local hiring, foreign workers and mobility rules.

EU, EEA and Swiss citizens may work without a work permit. Third-country nationals need the national visa or residence permit matching the work and stay. Dependent work, the EU Blue Card and intra-corporate transfer are distinct routes.

Practical Notes and Compliance Risks

Controls before first payroll and throughout the operation.

Key Greek payroll risks are mis-modelling the 14 payment periods, separating overtime reporting from payroll and applying personal tax reductions without evidence. Tie the core payroll periodically to ERGANI II, the Digital Work Card, e-EFKA and AADE records.

Incentives and Employer Support Schemes

2026 employer support and conditional incentive schemes.

In 2026, the DYPA programme for hiring 10,000 unemployed women gives private-sector employers 12 months of support, with a conditional 3-month extension.

This guide is for general information only; it is not legal advice or a complete statement of the law. The content reflects the legislation in force when it was prepared, and legislation changes. Always take country-specific professional advice on a concrete case.

With Datassist

Running payroll and employment operations in Greece

The tax, contribution, working-time and leave rules in this guide must be applied with current data in every payroll period. Datassist supports Greece payroll and employment obligations from one point in Türkiye.

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