Showcase your Employer of Record services to companies looking for trusted hiring and workforce solutions in Greece.
Hire employees in Greece through an Employer of Record (EOR) without setting up a local entity. This comprehensive guide explains Greece's labour laws, payroll, taxes, benefits, and compliance requirements so you can build a compliant Greece workforce with confidence.
An Employer of Record in Greece is a third-party organisation that legally employs workers on behalf of foreign companies. The EOR takes full legal responsibility for the employment relationship under Greece's law, while the client company directs the employee's daily work and performance.
This arrangement allows international businesses to hire Greece professionals quickly and compliantly without establishing a local entity. It is particularly useful for startups, growing businesses, and enterprises exploring the Greece market for the first time. The EOR manages all employment obligations, including contracts, payroll, tax filings, social contributions, benefits, and ongoing compliance with local labour laws.
Greece is at the crossroads of Europe, Africa, and Asia, with Athens and Thessaloniki serving as the country's economic and cultural anchors. Greek-owned shipping is the largest fleet in the world, and the country is a top global tourism destination. Athens has emerged as a fast-growing BPO and contact-centre hub, attracting multinationals seeking multilingual talent at competitive costs. Major employers include Athens Stock Exchange-listed groups in banking, retail, energy, and Greek shipping families.
Greece's recent recovery from the financial crisis has been impressive: investment-grade rating restored, foreign investment rising, and a young, multilingual workforce seeking opportunities at home. The Greek government has introduced several attractive tax regimes — including 50% tax exemption for digital nomads and qualifying professionals relocating to Greece, the €100,000 non-dom regime for high-net-worth individuals, and the 7% flat tax for foreign pensioners.
Greek employment law is comprehensive, with the unique 14-month salary structure (12 + Christmas + half-Easter + half-summer), strong union protections, and the ERGANI Information System for new-hire and termination notifications. Law 5246/2025 reformed personal income tax effective 1 January 2026, introducing a new 39% bracket for €40,000–€60,000 and a 0% rate for under-25s on income up to €20,000. An Employer of Record absorbs all of this complexity from day one.
Before hiring in Greece, it helps to understand the basic country profile at a glance.
| Category | Details |
|---|---|
| Capital | Athens |
| Official Language | Greek |
| Currency | Euro (EUR) |
| Time Zone | Eastern European Time (UTC+2; UTC+3 in summer) |
| Population | Approximately 10.4 million |
| Status | EU member state, Eurozone, Schengen Area, NATO, OECD |
| Major Industries | Tourism, shipping, BPO and contact centres, IT and software, agri-food, energy, pharmaceuticals, construction |
| Workforce Profile | Highly educated, multilingual (Greek, English, German, French), strong in shipping, finance, and increasingly tech |
Employment relationships in Greece are primarily governed by the Civil Code (Αστικός Κώδικας) employment chapters, Law 4808/2021 on protection of work, Law 3863/2010 on social insurance, Law 5246/2025 on tax reform, and various Presidential Decrees. This legislation regulates every aspect of the employment relationship, including contracts, working hours, leave entitlements, termination procedures, and workplace rights.
Written employment contracts are mandatory in Greece and must be drafted in Greek (English versions are common but the Greek text prevails in disputes). Every contract must specify the job description, salary, working hours, probation period, benefits, and termination terms. Both fixed-term and indefinite-term contracts are permitted under Greece's law. Fixed-term contracts cannot exceed Three years total (or three renewals); chained fixed-terms are reclassified as indefinite, including any renewals.
The standard probation period for most roles is capped at Six months from 2021 (Law 4808/2021); previously twelve months. During probation, either the employer or the employee may terminate the relationship with shortened notice as specified by law or the employment contract.
The standard workweek in Greece is 40 hours (8 hours/day, 5 days); 6-day weeks possible since 2024 reform. The maximum weekly working time, including overtime, is 48 hours including overtime; 13 hours/day max with breaks; 6-day workweek allowed in industry/services subject to opt-in. Rest periods and overtime premiums are also regulated by law.
| Factor | Standard |
|---|---|
| Standard Workweek | 40 hours (8 hours/day, 5 days); 6-day weeks possible since 2024 reform |
| Maximum Weekly Hours | 48 hours including overtime; 13 hours/day max with breaks; 6-day workweek allowed in industry/services subject to opt-in |
| Weekday Overtime Pay | +20% for the first 8 weekly overtime hours; +40% thereafter; +60% for unauthorised overtime |
| Weekend/Holiday Overtime | +75% on Sunday work plus regular wage; public holidays paid at +75% |
| Night Work Premium | +25% for work between 22:00 and 06:00 |
| Minimum Daily Rest | 11 consecutive hours |
| Minimum Weekly Rest | 24 consecutive hours (typically Sunday) |
Greece employees enjoy comprehensive leave entitlements, including annual leave, public holidays, sick leave, maternity leave, and paternity leave.
| Leave Type | Entitlement |
|---|---|
| Annual Leave | 20 working days (5-day week) / 24 working days (6-day week) for employees in their first year; rising thereafter to 25/30 days |
| Public Holidays | Approximately 11 paid public holidays |
| Sick Leave (Short-term) | Days 1–3: 50% of salary by employer; Day 4 onwards: paid by EFKA at sickness allowance rate |
| Sick Leave (Long-term) | Continues via EFKA; typically up to 6 months at progressive rates depending on insurable days accumulated |
| Maternity Leave | 119 days total (56 days before, 63 days after birth); plus optional 9-month special maternity protection allowance from DYPA |
| Maternity Pay | 100% of salary funded jointly by employer (1 month) and EFKA (remainder); special protection allowance at minimum-wage level |
| Paternity Leave | 14 working days at 100% of regular salary, paid by employer |
Public Holidays Observed: New Year's Day, Epiphany (6 January), Clean Monday (movable), Independence Day (25 March), Good Friday, Easter Monday, Labour Day (1 May), Holy Spirit Monday, Assumption (15 August), Ohi Day (28 October), Christmas Day, and Boxing Day.
Greece's national minimum wage is €880 gross per month for full-time employees over 25, with a planned increase to approximately €1,027 from 1 January 2026 reported by some sources. Greek salary structures use a 14-month system: 12 monthly salaries + a full month at Christmas + half month at Easter + half month as summer holiday allowance. Seniority increments may add up to 30% to the minimum wage, and married employees may receive a 10% marriage allowance. Always verify current minimum-wage rates with EFKA and qualified Greek counsel.
| Salary Category | Monthly Amount (EUR) | Notes |
|---|---|---|
| National Minimum Wage (14-month basis) | 880 – 1,027 | EUR per month (verify) |
| Average Salary (Athens) | 1,200 – 1,800 | EUR per month |
| IT & Software Professionals | 2,500 – 5,500+ | EUR per month |
| Senior Tech / Management | 5,500 – 12,000+ | EUR per month |
Salaries are paid monthly in Euros via SEPA bank transfer, typically by the last working day of the month. The Christmas, Easter, and summer holiday allowances are paid in cash or bank transfer per the statutory deadlines. Employers must submit the monthly Analytical Periodic Declaration (APD) to EFKA and maintain ERGANI Information System records. Greece operates a unique 14-month salary structure mandated by labour law: 12 monthly salaries + a full month at Christmas (paid mid-December) + half a month at Easter (paid before Greek Orthodox Easter) + half a month as a summer holiday allowance (paid before 16 July). All three bonuses are subject to EFKA contributions and income tax.
Greece requires both employers and employees to contribute to social security, and personal income tax is withheld at source by the employer.
| Monthly / Annual Income | Tax Rate |
|---|---|
| Up to €10,000 (annual) | 9% |
| €10,001 – €20,000 | 22% |
| €20,001 – €30,000 | 28% |
| €30,001 – €40,000 | 36% |
| €40,001 – €60,000 (new bracket from 2026) | 39% |
| Over €60,000 | 44% |
| Workers under 25 — income up to €20,000 | 0% (Law 5246/2025) |
| Solidarity contribution | Suspended since 2023 |
| Contribution Type | Employer | Employee | Total |
|---|---|---|---|
| Main Pension (IKA-EFKA) | 13.33% | 6.67% | 20.00% |
| Health Insurance (medical care & cash benefits) | 4.30% | 2.55% | 6.85% |
| Auxiliary Pension (ETEAM) | 3.00% | 3.00% | 6.00% |
| Unemployment Insurance (DYPA) | 1.20% | 1.20% | 2.40% |
| Lump-Sum Benefit Branch | 0.46% | 0.45% | 0.91% |
| Total | ~22.29% | ~13.87% | ~36.16% |
Note: Contributions are calculated on gross salary up to a statutory ceiling where applicable. Rates are reviewed periodically.
All employees in Greece are entitled to statutory benefits under the labour code, and many employers add supplementary benefits to attract top talent.
| Mandatory Benefits | Common Supplementary Benefits |
|---|---|
| Paid annual leave | Private health insurance |
| Paid public holidays | Meal vouchers or allowance |
| Paid sick leave | Transportation allowance |
| Maternity and paternity leave | Performance bonuses |
| Social security coverage | Professional development budget |
| Health insurance | Flexible or remote work options |
| Pension contributions | 13th-month salary (some sectors) |
| Workplace safety protection | Stock options or equity |
Termination rules in Greece depend on the employee's tenure. The labour code strictly defines notice periods and severance pay.
| Length of Service | Notice Period |
|---|---|
| Less than 12 months of service | No statutory notice (immediate termination with severance) |
| 1 to 4 years of service | 1 month notice or equivalent severance |
| 4 to 6 years of service | 2 months notice or equivalent severance |
| 6 to 8 years of service | 3 months notice or equivalent severance |
| 8 to 10 years of service | 4 months notice or equivalent severance |
| Over 10 years of service | +1 month for each additional year, up to 24 months |
| Years of Service | Severance Entitlement |
|---|---|
| Less than 1 year of service | No statutory severance |
| 1 to 4 years of service | 1 to 2 months gross salary (compensation in lieu of notice) |
| Over 16 years of service | Up to 12 monthly salaries (capped under Law 4093/2012 reforms) |
| Termination without cause (immediate) | Full severance equivalent to notice period not given |
Employment in Greece can be terminated by mutual agreement, voluntary resignation, the natural expiration of a fixed-term contract, just cause due to serious misconduct, or economic and organisational reasons, with proper notice.
Greece labour law offers special protection against termination for pregnant employees, employees on maternity or paternity leave, employees on sick leave, and trade union representatives.
Foreign nationals who are not EU, EEA, or Swiss citizens generally require a Single Permit, which combines work and residence authorisation. Greece operates an annual quota system for third-country workers, set by joint ministerial decision. The country has streamlined visa pathways for highly skilled workers, including the EU Blue Card, the Digital Nomad Visa with 50% income-tax exemption, and the Golden Visa for investors. Hiring through an EOR avoids the need for the local employer to be the visa sponsor.
| Permit Type | Purpose | Issuing Authority |
|---|---|---|
| Single Permit (Work + Residence) | Most non-EU employees | Decentralized Administration |
| EU Blue Card | Highly qualified non-EU workers | Decentralized Administration |
| Type B Visa for Specialised Employment | Specific specialist skills | Greek embassies |
| Digital Nomad Visa | Remote workers from non-EU countries; 50% income-tax exemption for 7 years (under conditions) | Greek embassies |
| Investor Visa (Golden Visa) | Property investors from €250,000 | Ministry of Migration |
Processing typically takes approximately 2 to 6 months for Single Permits depending on category and quota availability, depending on documentation and administrative workload. EU, EEA, and Swiss citizens may live and work in Greece without a permit. They must apply for a registration certificate at the local Aliens and Immigration Police if staying more than 3 months, and obtain a Greek tax number (AFM) and AMKA social-security number before the first payroll run.
The hiring process through an Employer of Record typically follows five clear stages, from candidate selection to ongoing compliance management.
| Step | Action | Responsibility |
|---|---|---|
| 1 | Identify and select the Greece candidate | Client company |
| 2 | Engage an EOR and sign a service agreement | Client + EOR |
| 3 | Issue a written Greek (English versions are common but the Greek text prevails in disputes)-language contract | EOR (legal employer) |
| 4 | Register the employee with tax and social security | EOR |
| 5 | Process monthly payroll and maintain compliance | EOR |
For companies with significant long-term investment plans in Greece, establishing a local entity may be a viable alternative to using an EOR.
| Entity Type | Description | Best For |
|---|---|---|
| AE (Anonymos Etaireia) | Public limited company; minimum capital €25,000 | Larger enterprises and listed firms |
| EPE (Etaireia Periorismenis Efthynis) | Limited liability company; minimum capital €4,500 | Traditional SMEs |
| IKE (Idiotiki Kefalaiouchiki Etaireia) | Private capital company; minimum capital €1; flexible | Startups, foreign investors |
| Branch Office | Extension of foreign parent; not a separate legal entity | Operational presence |
| Sole Proprietor (Atomiki Epicheirisi) | Individual entrepreneur | Freelancers, small businesses |
Setting up an IKE in Greece typically takes 2–4 weeks via the General Commercial Registry (GEMI) and the e-Government Centre for Social Security (KEAO), including AFM tax number, EFKA registration, and Bank of Greece notification. Many international employers prefer an EOR for under 10 Greek hires to avoid the operational overhead of ERGANI registrations, APD filings, 14-month salary administration, and ENFIA property compliance.
Comparing the three main hiring models helps you choose the right approach for your Greece workforce.
| Factor | Employer of Record | Own Legal Entity | Freelancer / Contractor |
|---|---|---|---|
| Setup Time | 5–10 business days | Several weeks to months | Immediate |
| Setup Cost | Low | High | Very low |
| Compliance | Handled by EOR | Your responsibility | Misclassification risk |
| Statutory Benefits | Fully provided | Must manage yourself | Typically none |
| Control Over Staff | High | Full | Limited |
| IP Protection | Strong | Strong | Often weak |
| Best For | Small to medium teams | Long-term major presence | Short-term specialists |
Companies new to hiring in Greece often encounter several common pitfalls. Misclassifying employees as independent contractors is a significant risk, as Greece has clear legal distinctions between the two, and reclassification can lead to penalties and back payments.
Failing to issue written employment contracts in Greek (English versions are common but the Greek text prevails in disputes) is another frequent error, as verbal or foreign-language agreements may not be legally enforceable. Ignoring collective bargaining agreements in regulated sectors can lead to compliance issues, as can miscalculating social security contributions since rates and ceilings are periodically updated.
Skipping proper documentation of probation periods can inadvertently extend employee protections beyond what the employer intended. Finally, providing inadequate notice of termination or failing to follow proper dismissal procedures can expose companies to compensation claims and legal disputes.
Several key industries drive Greece's labour market, each offering a distinct talent pool for international employers.
| Industry | Key Roles | Talent Highlights |
|---|---|---|
| Tourism & Hospitality | Hotel managers, agents, guides | World's top tourism destinations |
| Shipping & Maritime | Ship managers, captains, naval architects | Greek-owned fleet largest in the world |
| BPO & Contact Centres | Multilingual agents, customer support | Major BPO hub for English/German/French |
| IT & Software | Developers, DevOps, fintech specialists | Athens tech startup scene growing fast |
| Agri-food & Olive Oil | Production managers, food technologists | EU's largest olive-oil producer |
| Energy & Renewables | Solar/wind engineers, project managers | Strong solar and wind investment |
We help EOR companies increase their visibility and generate real business opportunities by featuring them on our platform through:
Our audience includes businesses, startups, and HR professionals actively exploring hiring solutions in Greece and Southeast Europe and the Eastern Mediterranean — giving your brand direct access to decision-makers ready to expand their teams.
By partnering with us, you can:
Greece is becoming an attractive destination for global hiring — making it a strong opportunity for EOR providers.
This guide is provided for educational and informational purposes only. Greece's labour laws, tax rates, and social contribution percentages are subject to change. Always consult a qualified Employer of Record provider, local legal counsel, or certified tax advisor before making hiring or employment decisions in Greece.
Hiring in Greece requires a clear understanding of local labour laws, payroll obligations, and statutory benefits. Our country-specific guide for Greece helps employers navigate salary expectations, tax structures, EFKA social security contributions, working hours, leave entitlements, and termination rules under Greek labour legislation.
Whether you're recruiting healthcare professionals in Athens, hospitality and tourism staff across the islands of Crete, Rhodes, and Mykonos, or manufacturing and construction workers in Thessaloniki, Patras, Heraklion, and Larissa, AtoZ Serwis Plus ensures every hire is fully compliant with Greek regulations.
From employment contracts and work permits to onboarding and ongoing HR support, we help you make data-driven hiring decisions and avoid costly compliance mistakes — so you can build a reliable, locally compliant workforce across all 13 regions of Greece.
An Employer of Record in Greece is a company that legally employs workers on your behalf — managing Greek employment contracts, payroll, EFKA social-security contributions, ERGANI notifications, monthly APD filings, and full compliance with Greek labour law (including Law 4808/2021). Your business directs day-to-day work, while the EOR handles all statutory employer duties including the 14-month salary structure, minimum-wage compliance, sick leave administration, and severance calculations.
No. The major advantage of using an EOR in Greece is avoiding the formation of an IKE or AE entity, which would require GEMI registration, EFKA registration, AFM tax number, and Bank of Greece notification. The EOR is the legal employer in Greece, already registered with all required authorities. Your business signs a service agreement with the EOR — typically activating hires within 5–10 business days.
Greece's minimum wage is €880 gross per month under the existing statutory rate, with some sources reporting a planned increase to approximately €1,027 from 1 January 2026 — the actual figure should be verified with EFKA and the Greek Ministry of Labour. Greek salary structures use a 14-month system: 12 monthly salaries + a full month at Christmas + half a month at Easter + half a month as summer holiday allowance, all subject to EFKA contributions and income tax.
Employer-side payroll costs in Greece are approximately 22.29% on top of gross salary, capped at the EFKA monthly ceiling of €7,761.94 from 1 January 2026. Components include main pension (13.33%), health insurance (4.30%), auxiliary pension ETEAM (3.00%), unemployment insurance DYPA (1.20%), and lump-sum benefit (0.46%). Employees pay an additional 13.87% from gross, bringing the combined social-security cost to approximately 36.16%.
Law 5246/2025 reformed Greek personal income tax effective 1 January 2026. The new brackets are: 9% up to €10,000, 22% on €10,001–€20,000, 28% on €20,001–€30,000, 36% on €30,001–€40,000, 39% on €40,001–€60,000 (new bracket), and 44% above €60,000. Workers under 25 pay 0% on income up to €20,000. The reform reduced most brackets by 2 percentage points compared to the previous structure, while introducing a new 39% intermediate band.
Yes. EU/EEA/Swiss citizens can work in Greece without a permit. Non-EU nationals require a Single Permit (work + residence), an EU Blue Card for highly qualified roles, or the Digital Nomad Visa, which offers a 50% income-tax exemption for 7 years to remote workers from foreign employers. The EOR coordinates with the Decentralized Administration and Greek embassies, supporting visa documentation and ERGANI registration.
Through an EOR, onboarding typically takes 5–10 business days for EU citizens already in Greece. For non-EU specialists requiring a Single Permit, processing takes 2–6 months depending on quota availability. The EOR drafts a Greek-language employment contract, registers the employee with EFKA, obtains the AMKA social-security number and AFM tax number, and submits the new hire to ERGANI Information System on or before the first day of work.
The standard workweek in Greece is 40 hours (8 hours/day, 5 days). Following 2024 reforms, employers in industry and services can request a 6-day workweek of up to 48 hours under specific conditions. Overtime is paid at +20% for the first 8 weekly overtime hours, +40% thereafter, and +60% for unauthorised overtime. Sunday work attracts a +75% premium plus the regular wage. Maximum daily hours including overtime is 13 (with mandatory breaks).
Employees on a 5-day week receive 20 working days of paid annual leave in their first year, rising to 25 days after 10 years of service. Those on a 6-day week receive 24/30 days respectively. Greece has approximately 11 paid public holidays, including Greek Orthodox Easter, Independence Day (25 March), Ohi Day (28 October), and the Assumption (15 August). Holiday pay must include the proportional share of the 14-month salary.
Maternity leave is 119 days total — 56 days before and 63 days after birth — at 100% of regular salary, jointly funded by employer (first month) and EFKA (remainder). After maternity leave, eligible mothers can take an optional 9-month special maternity protection allowance paid by DYPA at the minimum-wage level. Paternity leave is 14 working days at 100% of regular salary, paid by employer. Parental leave can be taken until the child's 8th birthday, generally unpaid.
Notice and severance scale with service under Greek law. Less than 12 months: no statutory notice but immediate termination is allowed with severance. 1–4 years: 1 month; 4–6 years: 2 months; 6–8 years: 3 months; 8–10 years: 4 months; over 10 years: +1 month per additional year up to 24 months. Severance is calculated as monthly salary × notice months. Termination for serious misconduct is without notice or severance.
Yes. Greece operates a unique 14-month salary system mandated by labour law: 12 monthly salaries + a full Christmas bonus (paid mid-December) + half-month Easter bonus (paid before Greek Orthodox Easter) + half-month summer allowance (paid before 16 July). All bonuses are subject to EFKA contributions and income tax. The exact calculation depends on actual days worked in each reference period (1 May–31 December for Christmas, 1 January–30 April for Easter, 1 May–31 July for summer).
Yes, but EFKA and the labour inspectorate (SEPE) actively pursue misclassification. Genuine contractors must be registered as freelancers (epitidefmaties), pay their own EFKA contributions, work for multiple clients, set their own hours, and bear commercial risk. Misclassification triggers retroactive employer EFKA contributions (22.29%), penalties of up to 100%, and possible criminal liability. An EOR is the safer route when work is regular and directed by your business.
Employees receive paid leave on all 11 official public holidays, with pay equal to the regular daily wage. Work performed on a public holiday is paid at +75% on top of the regular wage (totalling 175%). The exact list of paid public holidays may vary slightly by sector and CBA — most prominent are Greek Orthodox Easter, Independence Day (25 March), Ohi Day (28 October), and Christmas (25–26 December). Easter is movable and follows the Julian calendar.
Yes. Remote work (tilergasia) was formalised by Law 4807/2021 and is widely adopted in IT, finance, BPO, and consulting. The Digital Nomad Visa launched in 2021 has attracted thousands of foreign remote workers with a 50% income-tax exemption for 7 years (subject to conditions). Employers must reimburse documented home-office expenses, ensure occupational safety at home, and respect the right-to-disconnect (apoponos epikonias) under Greek law. Remote arrangements should be documented in writing.
Hiring through an EOR typically requires a valid passport or ID, Greek tax number (AFM), AMKA social-security number, bank-account details (any SEPA bank), and CV. For non-EU nationals a Single Permit or other valid work authorisation is mandatory before the first day of work. The EOR submits the new hire to the ERGANI Information System on or before the start date and files the monthly APD with EFKA by the last working day of the month following the payroll period.
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Your services will be showcased to global businesses, startups, HR teams, and decision-makers actively looking for hiring and expansion solutions in Greece.
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Yes, in addition to Greece-focused exposure, we provide global visibility to help you reach companies exploring international hiring solutions. Get featured today: https://www.atozserwisplus.com/sponsor/advertise
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