Employer of Record in Greece

An Employer of Record in Greece acts as the legal employer on record, managing payroll, employment contracts, and statutory compliance on behalf of the client company. The specific compliance challenge in Greece is managing EFKA social contributions at approximately 22.54% employer rate, completing ERGANI pre-registration before each hire starts, and meeting Collective Bargaining Agreement (CBA) obligations, all without a registered Greek entity.

Two operational requirements catch foreign employers off guard. First, ERGANI pre-registration must be submitted and confirmed before an employee's first working day, with no grace period. Second, the 14th-month salary structure covering Christmas, Easter, and Holiday bonuses carries fixed statutory payment deadlines each year. Missing either creates administrative penalties and payroll liability.

• EOR hiring in Greece takes 2 to 5 days. Direct entity setup takes 2 to 3 months and requires GEMI, AFM, EFKA, and ERGANI registrations.
• The employer EFKA contribution rate is approximately 22.54% of gross salary. From 1 January 2026, social security contributions are capped at a monthly ceiling of EUR 7,761.94.
• Notice periods for employees with 10 or more years of tenure range from 4 to 6 months under Greek law and applicable CBAs.
• Greece's 14th-month salary structure is a statutory and CBA-driven obligation with fixed payment deadlines each year.

This page covers Greek employment law, payroll obligations, leave entitlements, termination rules, total employment costs, and how to evaluate an EOR provider. Gloroots operates as an EOR in Greece. This guide is written to help readers evaluate all available employment options, not only Gloroots.

What Is an Employer of Record in Greece?

An EOR becomes the legal employer under Greek law, assuming full liability for EFKA filings, ERGANI registrations, CBA compliance, and statutory employment obligations on behalf of the client company. Foreign companies use an EOR in Greece to hire without a Greek entity, particularly when scaling teams in IT, finance, or shared services.

In practice, the client selects the candidate. The EOR issues a Greek-law-compliant bilingual contract, runs monthly payroll with EFKA contributions and income tax withholding, administers statutory benefits, and manages HR administration while the client directs the employee's work. For a broader explanation of the model, see how does EOR work.

Clear global hiring pricing

See country-specific EOR pricing before you plan your next international hire.

Check our pricing

Your Hiring Options in Greece: EOR vs. Entity vs. PEO vs. Contractor

Employers entering Greece have four paths: using an EOR, registering their own Greek entity, engaging a PEO where applicable, or contracting independent workers. Each path carries distinct compliance ownership and cost structure.

An EOR is appropriate when testing the Greek market, hiring 1 to 10 employees, or needing speed without capital commitment. Direct entity setup makes sense when sustained headcount exceeds approximately 15 employees, local contracts are required at scale, or visa sponsorship must be managed in-house.

The PEO model has limited application in Greece. The EOR is the dominant compliant path for foreign employers hiring without a local entity. Contractor misclassification risk is high under the Greek Labour Code. Greek entity forms include IKE (private company), AE (public company), and EPE (limited liability company). To explore Gloroots' EOR offering directly, visit EOR services.

How to Hire in Greece Through an EOR: Step by Step

Hiring through an EOR in Greece follows a defined sequence, from role definition and provider selection through to compliant payroll and, when needed, a structured exit. Each step below maps the practical actions the EOR and client must complete to keep the engagement legally sound from day one.

The sequence covers six steps: deciding between EOR and direct entity, selecting a provider, drafting a compliant contract, registering with EFKA and ERGANI, running monthly payroll, and managing offboarding. Steps 1 and 2 are covered below. Steps 3 through 6 follow in subsequent sections.

Two compliance points apply across every step. ERGANI pre-registration must be completed before the employee's first working day. The 14th-month salary payments covering Christmas, Easter, and Holiday bonuses must be processed on their statutory deadlines without exception.

Step 1: Decide Between EOR and Direct Entity

Assess headcount, timeline, and capital appetite. If you plan to hire fewer than 15 employees or are testing the Greek market, an EOR is typically faster and lower-risk than direct entity setup.

Entity registration in Greece requires GEMI, AFM, EFKA, and ERGANI registrations and takes 2 to 3 months to complete. Greek entity forms include IKE, AE, and EPE, each with different share capital requirements and governance obligations. An EOR removes that setup burden entirely and allows employment to begin within 2 to 5 days.

Step 2: Vet and Select a Greek EOR Provider

Confirm the provider operates through a direct Greek legal entity rather than a partner model, has demonstrated Greek labour law and CBA expertise, and can process payroll in EUR.

Direct entity presence is critical for ERGANI compliance and visa sponsorship. Only Greek-registered entities can sponsor work visas for non-EU employees. A partner-model provider adds a liability layer between the client and Greek statutory obligations, which increases compliance risk.

See the How to Choose section below for a full evaluation framework covering pricing, GDPR compliance, and support model.

Step 3: Draft and Sign a Compliant Employment Contract

The employment contract must be written in Greek. Bilingual Greek and English versions are acceptable and standard practice, but the Greek text governs in any dispute.

The contract must specify the role, gross salary, working hours, probation period of up to 12 months, leave entitlements, and termination terms. All terms must align with the applicable Collective Bargaining Agreement for the employee's industry and role.

The EOR issues the contract under its own Greek legal entity. The client reviews and approves the terms before the employee signs. No contract may be backdated or signed after the employee's first working day.

Step 4: Register with EFKA and ERGANI

The EOR registers the employee with e-EFKA (Electronic National Social Security Fund) and submits the mandatory hire notification to the ERGANI electronic labour system before the employee's first working day.

Failure to pre-register in ERGANI before work begins is a compliance violation and can trigger administrative penalties under the updated 2025 framework.

ERGANI II introduced a digital work card mechanism that affects how overtime is declared. Employers without a digital work card must submit an advance overtime declaration before the additional hours are worked. Employers operating under the digital work card system may instead submit a retrospective declaration by the end of the following calendar month. The applicable track depends on whether the employer has implemented the digital card at the relevant workplace.

The EOR manages both registration tracks and monitors which declaration method applies to each employee's work arrangement.

Step 5: Run Compliant Monthly Payroll

The EOR processes gross-to-net salaries monthly, withholds employee EFKA at approximately 15.75% and progressive income tax, and remits employer EFKA at approximately 22.54% of gross salary.

Effective 1 January 2026, e-EFKA applies a monthly earnings ceiling of EUR 7,761.94. Contributions are calculated only on earnings up to this cap. Salaries above the ceiling do not attract additional EFKA contributions on the excess amount.

Greek-language payslips are a legal requirement and must be issued each pay period. Monthly declarations are filed with e-EFKA and the tax authorities on statutory deadlines.

A local Greek bank account is required to remit payroll authority payments to e-EFKA and the tax office. This account is opened using the employer's AFM tax identification number. The EOR holds and operates this account as part of its Greek entity infrastructure.

The 14th-month salary payments, covering the Christmas bonus, Easter bonus, and Holiday bonus, must be processed on their statutory deadlines each year. Late payment of these bonuses is a compliance violation.

Step 6: Manage Offboarding and Exit

The EOR issues written notice to the employee and files the termination notification in ERGANI within the statutory deadline.

Severance is calculated using the statutory tenure-based schedule. Severance is reduced by 50% when notice is given in full. No severance is payable during the first 12 months of employment.

The EOR pays all unused annual leave and prorated 14th-month bonus amounts, deregisters the employee from e-EFKA, and issues the employment certificate and required tax documents. All steps must be completed in the correct sequence to avoid penalties.

Start hiring with Gloroots

Set up compliant employment in your target country without building a local entity first.

Sign up for Gloroots

How to Choose the Right EOR in Greece

The criteria below are neutral buyer standards for evaluating any EOR operating in Greece. They apply regardless of which provider you are assessing. For a broader comparison of providers, see the best employer of record guide.

Five factors matter most when assessing a Greek EOR: local labour law and CBA expertise, direct Greek entity presence, support model and language capability, transparent EUR pricing, and GDPR and security compliance.

Each factor is covered in the subsections below. Use them as a structured checklist when requesting proposals from any provider, including Gloroots.

Local Greek Labor Law and CBA Expertise

The provider must demonstrate working knowledge of the Greek Labour Code, applicable CBAs by industry, and ERGANI procedures.

Law 5239/2025, codified by Presidential Decree 62/2025, is the most significant consolidation of Greek labour law in recent years. It affects employment contracts, working hours classification, and compliance procedures. Any EOR operating in Greece must have updated its processes to reflect this reform.

Ask the provider to confirm how it tracks CBA updates for specific industries, how it handles the ERGANI II digital work card overtime declaration tracks, and how it applies Law 5239/2025 to new hires. Vague answers on any of these points indicate a gap in local expertise.

Direct Greek Legal Entity vs. Partner Network

Confirm whether the provider employs workers through its own registered Greek entity or subcontracts to a local partner. A direct entity reduces the liability chain and gives the provider full control over ERGANI and e-EFKA compliance.

Only Greek-registered entities can sponsor work visas for non-EU employees. A partner-network model adds an intermediary layer, which can slow ERGANI filings and complicate accountability when compliance issues arise.

Ask the provider to confirm the legal name of its Greek registered entity and its GEMI registration number. This is a straightforward verification step that any direct-entity provider can satisfy immediately.

Support Model and Language Capability

Greek-language payslips are a legal requirement. Any EOR operating in Greece must issue payslips in Greek and maintain the capacity to interpret CBA provisions in the local language.

Assess whether the provider offers in-country support in both Greek and English. Local HR expertise matters for employee relations, CBA interpretation, and handling ERGANI queries with Greek labour authorities.

• Payslips must be issued in Greek as a statutory requirement.
• Bilingual Greek and English support is the standard expectation in the Greek market.
• In-country HR expertise is necessary for CBA interpretation and employee relations.
• Response time and escalation paths should be confirmed before signing a service agreement.

Human-led operations with named account ownership reduce the risk of compliance gaps going undetected. Confirm that the provider assigns a dedicated contact familiar with Greek labour law, not a shared support queue.

Transparent Pricing in EUR

Request itemized pricing in EUR covering the EOR service fee, employer EFKA contributions at approximately 22.54% of gross salary, and any CBA-driven allowances. Bundled or opaque quotes make total employment cost difficult to forecast.

Typical EOR fees in Greece range from $400 to $700 per employee per month, or 8 to 15% of gross payroll. These figures do not include employer EFKA contributions, which are a statutory cost on top of any provider fee.

Predictable, country-specific pricing is a baseline requirement, not a differentiator. Any provider operating in Greece should be able to produce a full cost model in EUR before you commit. Review Gloroots' pricing page for a current breakdown of Greece-specific costs.

Security, GDPR, and Integration Capability

GDPR applies in Greece as an EU member state. Data processing agreements are required for all employee data handled by an EOR, and the provider must be able to demonstrate compliance with EU data protection obligations.

Verify ISO certifications relevant to data security, such as ISO 27001, and confirm the provider's data residency practices for employee records stored in Greece or the EU.

• Data processing agreements must be in place before employment begins.
• ISO 27001 certification is a standard benchmark for information security management.
• HRIS and finance system integration reduces manual data transfer and payroll reconciliation errors.
• Confirm the provider's audit trail capability for EFKA and ERGANI filings.

Integration capability with your existing HRIS or finance systems supports payroll data exchange and workforce visibility. Confirm the provider's API or file-based integration options before finalising the service agreement.

Workforce and Talent Pool in Greece

Greece has a workforce of approximately 4.5 million, with a median age of around 45 years. The country produces strong STEM graduates from the University of Athens, Aristotle University, and the National Technical University of Athens (NTUA).

Athens concentrates IT, finance, and shared services talent. Thessaloniki is the centre for engineering and outsourcing. Patras supports research and innovation, and Crete specialises in tourism and services.

Labour costs remain competitive compared to EU peers. For a direct cost comparison with a higher-cost EU market, see employer of record Germany. Greece's cost position makes it an attractive nearshoring destination for European and global employers.

DYPA (formerly OAED), the Greek public employment service, administers employment incentive programs that can reduce employer costs for specific hire categories. Employers hiring workers under 25 or long-term unemployed individuals may qualify for subsidised contributions or wage support under active DYPA programs. An EOR can confirm eligibility and manage the application process on the client's behalf.

Work culture in Greece is relationship-driven. English proficiency is high in business and IT sectors, which supports international team integration. Younger professionals increasingly favour collaborative structures, and employees value job security and clear career progression.

Employment Law Essentials in Greece

Greek employment is governed by the Labour Code, EU directives, and Collective Bargaining Agreements. Law 5239/2025, codified by Presidential Decree 62/2025, consolidated and updated the labour framework effective 2025.

CBAs set wage floors and allowances across industries and must be reflected in every employment contract. The national minimum wage is EUR 910 per month gross as of 2025, paid across 14 salary payments annually.

Employment Contracts

Greek law requires written contracts covering role, salary, working hours, leave, and termination terms. Bilingual Greek and English versions are acceptable, but the Greek text governs in any dispute. The probation period may extend up to 12 months.

Working Hours and Overtime

Greece sets a 40-hour standard week. Law 5239/2025 introduced a 4-day workweek option at 40 hours per week with a 10-hour daily cap, requiring a written agreement in three originals submitted to the Labour Inspectorate.

Flexible working arrangements allow up to 2 additional hours per day within a 12-month reference period, with compensation options agreed in writing. ERGANI II tracks overtime via advance or ex-post declaration depending on the arrangement type.

Illegal overtime carries a penalty of the hourly rate plus 120% and criminal liability under Articles 24 and 28 of Law 3996/2011. Employees working more than 4 hours in a day are entitled to a 15 to 30 minute break, which does not count as working time.

Minimum Wage

The national minimum wage in Greece is EUR 910 per month gross as of 2025, paid across 14 salary payments annually. These 14 payments include 12 monthly salaries plus a Christmas bonus equal to one month's salary, an Easter bonus equal to half a month's salary, and a Holiday bonus equal to half a month's salary. Collective Bargaining Agreements may set higher sector-specific floors.

Leave and Statutory Benefits in Greece

Greek law provides a range of statutory leave entitlements. Each type carries specific eligibility conditions, payment obligations, and administrative requirements that employers must track and apply correctly.

Annual leave: Employees are entitled to 20 working days per year after 12 months of service, rising to 25 days after two years. Leave accrues from the first day of employment.

Sick leave: For the first three days of illness, the employer pays 50% of the employee's daily wage. From day four onward, EFKA pays the statutory sick pay rate. Employer top-up obligations vary by tenure: up to half a month's salary for employees with under one year of service, and up to one month's salary for employees with over one year of service.

Maternity and parental leave: Maternity leave is 17 weeks, split as 8 weeks before and 9 weeks after birth. Following maternity leave, employees are entitled to 4 months of parental leave. DYPA (the public employment agency) pays the first 2 months of parental leave at the national minimum wage. The remaining 2 months are unpaid.

Exam leave: Students under 25 are entitled to 14 working days of exam leave per year, up to 30 days under the EGSSE (National General Collective Labour Agreement). Postgraduate students are entitled to 10 working days. Payment is administered through OAED (now DYPA).

Blood donation leave: Employees are entitled to 1 paid day of leave per blood donation, up to 2 times per year. The employee must give 5 working days advance notice and provide a hospital certificate.

Unpaid leave: Employees may take up to 1 year of unpaid leave by written agreement with the employer. During unpaid leave, the employment contract is suspended and no social security contributions are made.

Annual Leave

Employees are entitled to 20 working days of annual leave after 12 months of service, rising to 25 days after two years. Leave accrues from the first day of employment and unused leave must be paid out on termination.

Sick Leave

For the first three days of illness, the employer pays 50% of the employee's daily wage. From day four onward, EFKA covers statutory sick pay. Employer top-up obligations depend on tenure: up to half a month's salary for under one year of service, and up to one month's salary for over one year of service.

Maternity, Paternity, and Childcare Leave

DYPA funds the first two months of the four-month parental leave period at the national minimum wage. The remaining two months are unpaid. Employers must track both phases separately to maintain accurate payroll records.

Public Holidays

Employees who work on a Sunday or public holiday receive a pay premium of 75% of one twenty-fifth of their monthly salary. Workers do not receive time off in lieu for public holiday work.

Payroll, Tax and Statutory Contributions in Greece

Greek payroll requires monthly EFKA filings, income tax withholding, and annual tax return submission. Each obligation carries fixed deadlines and statutory rates that apply from the first payroll run.

The e-EFKA contribution ceiling is EUR 7,761.94 in monthly earnings, effective 1 January 2026. Contributions are calculated only on earnings up to this cap. Employers must open a local Greek bank account using the company AFM (tax identification number) to remit payroll authority payments.

Annual personal income tax returns are filed between 15 March and 15 July each year through the AADE myAADE portal. Employees may pay in up to eight installments. A full early payment made by 31 July qualifies for a discount on the total amount due.

Pension eligibility under e-EFKA follows two main tracks. A full pension is available at age 67 with at least 15 years of insurance, or at age 62 with 40 years of insurance. A reduced pension is available at age 62 with a minimum of 15 years of insurance contributions.

Work Visas and Permits in Greece

EU and EEA nationals may work in Greece without a visa or work permit. They must register with the local municipality if staying longer than three months.

Non-EU nationals require a work permit before starting employment. The sponsoring employer must hold a registered Greek legal entity to apply. An EOR operating through a direct Greek entity can sponsor non-EU employees, while a partner-model EOR cannot.

The permit application is submitted to the Greek Ministry of Migration and Asylum. Processing times vary by permit category and applicant nationality. Employers should account for permit lead times when planning start dates for non-EU hires. The EOR manages the filing sequence, but the client must supply role documentation and salary confirmation to support the application.

Equity and ESOP Consulting in Greece

Greek tax law treats equity compensation as employment income at the point of exercise or vesting, depending on the plan structure. Income tax and EFKA contributions apply to the taxable gain at the applicable marginal rates.

Employers must report equity income through the standard payroll declaration process. Failure to include equity gains in monthly filings creates a compliance gap that can trigger penalties on both the employer and employee.

EOR providers in Greece can support equity plan administration by coordinating with the client's legal and finance teams on grant documentation, vesting schedules, and tax reporting. The EOR does not issue equity directly but manages the payroll and tax reporting obligations that arise when equity vests or is exercised under Greek law.

Misclassification Risk in Greece

Greek labour law presumes an employment relationship when work is performed regularly, under direction, and for remuneration. Courts apply this presumption broadly. A contractor arrangement that mirrors an employment relationship in practice will be reclassified.

Reclassification triggers back payment of EFKA contributions at the full employer and employee rates, income tax arrears, statutory severance, and administrative penalties. The liability period can extend back several years from the date of inspection.

The Greek Labour Inspectorate (SEPE) conducts audits and has authority to reclassify relationships on-site. Inspectors assess control over working hours, exclusivity, integration into the client's operations, and the use of client-supplied equipment.

Background checks in Greece are subject to GDPR as an EU member state. Employers may collect criminal record data and professional references where relevant to the role. GDPR prohibits collecting data on political opinions, religious beliefs, or sexual orientation during the background check process. Collecting such data exposes the employer to regulatory action from the Hellenic Data Protection Authority (HDPA).

An EOR eliminates misclassification risk by employing workers directly under Greek law. The client directs the work; the EOR holds the employment relationship and assumes full statutory liability.

Plan your hiring route

Talk through your country-specific employment requirements with the Gloroots team.

Book a demo

Hiring, Onboarding, Termination and Offboarding in Greece

Greek employment law sets clear procedural requirements at every stage of the employment lifecycle. Employers must complete ERGANI registration before a hire starts, follow statutory notice and severance rules on exit, and maintain accurate records throughout.

Greek law also gives employees the right to form a works council. In workplaces with 20 or more employees and no trade union, employees may establish a works council. In workplaces with 50 or more employees where a trade union is present, a works council may also be formed. Employers must consult the works council on working conditions, health and safety matters, and any planned restructuring before decisions are implemented.

Onboarding

Before an employee's first working day, the EOR must submit a hiring notification through the ERGANI electronic labour system. This is a hard legal requirement. Work cannot begin before ERGANI registration is confirmed.

The employment contract must be issued in Greek. A bilingual Greek and English version is standard practice. The contract must reflect the applicable Collective Bargaining Agreement for the employee's industry, covering salary, working hours, leave entitlements, and probation terms of up to 12 months.

The EOR also registers the employee with e-EFKA at the point of hire. Employer EFKA contributions at approximately 22.54% of gross salary begin from the first payroll cycle. Payslips must be issued in Greek each month.

Termination

Greek law requires written notice of termination. Severance is reduced by 50% when notice is given and is not payable during the first 12 months of employment.

Where a works council exists, the employer must consult it before implementing restructuring or collective redundancies.

White-collar (salaried) employees receive tenure-based severance calculated on monthly salary. Blue-collar (daily-wage) workers follow a separate statutory scale:

• 1 to 2 years of service: 7 days' wages
• 2 to 5 years: 15 days' wages
• 5 to 10 years: 30 days' wages
• 10 to 15 years: 60 days' wages
• 15 to 20 years: 100 days' wages
• 20 to 25 years: 120 days' wages
• 25 to 30 years: 145 days' wages
• 30 or more years: 165 days' wages

The termination notification must be filed in ERGANI within the statutory deadline after notice is issued.

Offboarding

On exit, the EOR calculates and pays all outstanding amounts: unused annual leave, prorated statutory bonuses, and tenure-based severance where applicable.

The employee is deregistered from e-EFKA after the final payroll cycle. The EOR files the termination notification in ERGANI within the required deadline and issues the employment certificate and tax documents to the departing employee.

All offboarding steps must be completed in sequence. Gaps in ERGANI or e-EFKA filings can trigger administrative penalties under Greek labour law.

What's New: Recent Regulatory Changes in Greece

Greece has introduced several regulatory changes that directly affect employers hiring in 2025 and 2026. Each change below requires a specific compliance or payroll action.

• 4-day workweek option (Law 5239/2025): Law 5239/2025, amending Article 59 of Law 4808/2021, allows eligible employers to offer a compressed 4-day workweek. Employers must assess eligibility, update employment contracts, and file the relevant ERGANI notifications before implementing any compressed schedule.
• ERGANI II digital work card: The ERGANI II system introduces a digital work card mechanism that tracks actual working hours in real time. Employers must integrate with the system and ensure all working time records are submitted digitally. Non-compliance triggers administrative penalties.
• e-EFKA contribution cap from 1 January 2026: The monthly insurable earnings cap for e-EFKA contributions is set at EUR 7,761.94 effective 1 January 2026. Payroll calculations for higher-earning employees must reflect this ceiling from the first payroll cycle of 2026.

Costs and Financial Planning for Hiring in Greece

Total employment cost in Greece includes the EOR service fee, statutory employer contributions, and applicable taxes on the service itself. Budget planning must account for each component separately.

Employer EFKA contributions run at approximately 22.54% of gross salary. From 1 January 2026, the monthly insurable earnings cap for e-EFKA is EUR 7,761.94. For employees earning above this threshold, employer contributions are calculated on the capped amount, not on total gross salary. This ceiling reduces the marginal cost of higher-paid hires and must be reflected in 2026 budget models.

EOR service fees in Greece typically range from $400 to $700 per employee per month, or 8 to 15% of gross payroll. For current Gloroots pricing, see the pricing page.

Greek VAT applies at the standard rate of 24% to EOR service invoices. Finance teams must account for this when modelling total cost of employment, particularly where VAT recovery is not available in the client's home jurisdiction.

The 14th-month salary structure adds a further fixed cost. Christmas, Easter, and Holiday bonuses are statutory obligations with defined payment deadlines each year and must be included in annual headcount budgets from day one.

Common Challenges and How Gloroots Solves Them in Greece

Foreign employers hiring in Greece encounter compliance errors that carry financial and legal consequences. The table below maps the most common mistakes to how Gloroots addresses each one.

Why Gloroots Is a Strong EOR Partner in Greece

Gloroots operates through a direct Greek legal entity, which means it controls ERGANI filings, e-EFKA contributions, and CBA compliance without relying on a local partner network.

Country-specific strengths include accurate sick leave administration, applying the 50% daily wage rate for the first 3 days and calculating tenure-based top-ups correctly, and coordinating DYPA parental leave payments for the first 2 months while advising on employer obligations for the remaining period.

Gloroots also tracks the e-EFKA contribution cap, including the ceiling effective from 1 January 2026, and applies the correct severance scale for blue-collar workers based on daily wages rather than the monthly-salary scale used for white-collar employees. These distinctions matter because errors in either area generate direct financial liability.

• Direct Greek entity for ERGANI and e-EFKA compliance
• Correct sick leave payment rates and tenure-based top-up calculation
• DYPA parental leave coordination and employer obligation guidance
• e-EFKA contribution cap compliance, including the 2026 ceiling
• Blue-collar severance accuracy using the daily-wage statutory scale
• Greek-language payslips and bilingual employment contracts as standard

Gloroots provides predictable, country-specific pricing in EUR, covering the EOR service fee, employer EFKA contributions, and CBA-driven allowances. This supports accurate workforce budgeting from the first hire.

Start hiring with Gloroots

Set up compliant employment in your target country without building a local entity first.

Sign up for Gloroots

Conclusion

Hiring in Greece through an EOR is a controlled, entity-free path to compliant employment. The obligations are specific: ERGANI pre-registration, e-EFKA contributions at approximately 22.54%, CBA alignment, 14th-month bonus payments, and accurate sick leave and severance calculations by worker category.

From 1 January 2026, the e-EFKA contribution cap takes effect. Employers should factor this ceiling into workforce cost projections now, before it affects payroll calculations.

For employers expanding across Europe, see the employer of record UK guide for a comparable compliant hiring framework in another major European market.

Frequently Asked Questions About Employer of Record in Greece

What is an Employer of Record in Greece?

An EOR is the legal employer under Greek law. It manages EFKA filings, ERGANI registrations, payroll, and CBA compliance on behalf of the client company. The client directs the employee's work. The EOR assumes all statutory employment obligations.

How long does it take to hire through an EOR in Greece?

EOR hiring in Greece typically takes 2 to 5 days. Direct entity setup through GEMI, AFM, EFKA, and ERGANI takes 2 to 3 months. For employers testing the Greek market or hiring fewer than 15 employees, the EOR path is faster and requires no capital commitment.

What are the employer EFKA contribution rates in Greece?

The employer EFKA contribution rate is approximately 22.54% of gross salary. The employee contribution rate is approximately 15.75%. Both are remitted monthly to e-EFKA. From 1 January 2026, a statutory contribution cap applies, which affects payroll calculations for higher-earning employees.

What is the sick leave payment structure in Greece?

For the first 3 days of sick leave, the employer pays 50% of the employee's daily wage. From day 4 onward, e-EFKA pays the sickness benefit directly to the employee. Employees with longer tenure may be entitled to a top-up from the employer above the e-EFKA rate, calculated according to the applicable CBA and statutory schedule.

What is the severance pay structure for blue-collar workers in Greece?

Blue-collar workers in Greece receive severance calculated on a daily-wage basis, using a statutory scale tied to years of service. This differs from the white-collar severance structure, which is based on monthly salary. Applying the wrong scale is a common payroll error and generates direct financial liability for the employer.

How does Greece's 14th-month salary structure work?

Greek law requires 14 salary payments per year. These comprise 12 monthly salaries plus a Christmas bonus equal to one full month's salary, paid by 21 December, an Easter bonus equal to half a month's salary, and a Holiday bonus equal to half a month's salary paid before the summer holiday period. All three payments have fixed statutory deadlines.

What are the notice and severance obligations when terminating an employee in Greece?

Notice periods range from 1 month for employees with 1 year of service to 6 months for employees with 10 or more years. Severance is reduced by 50% when notice is given. No severance is payable during the first 12 months of employment. The termination must be notified in ERGANI within the statutory deadline, and all unused leave and prorated bonuses must be paid at exit.