Employer of Record Guide in 
Greece

Expanding your team into Greece opens doors to exceptional talent in tech, renewable energy, and beyond—but navigating Greek employment law doesn't have to slow you down. Let us guide you through the essentials of compliant hiring in this dynamic Mediterranean market.

Capital City

Athens

Currency

Euro (€)

Languages

Greek

Population size

10,715,549
OVERVIEW

Key stats and facts

Greece's economy is experiencing a digital transformation, with growing demand for software developers, data analysts, and cybersecurity experts across major hubs like Athens and Thessaloniki. Understanding the local market dynamics—from tax structures to talent pools—sets the foundation for successful expansion.

Major economic hubs

Athens, Thessaloniki, Piraeus, Patras, Heraklion

Skills in demand

Software Developer, Data Analyst, Cybersecurity Expert, Renewable Energy Engineer, Construction Project Manager

Currency

Euro (€)

Language

Greek

GDP per Capita

$24,002.38 USD per capita

Standard Tax Rate

26.1% federal

Your EOR guide in 
Greece

From minimum wage requirements to mandatory bonus payments, Greek employment law has specific nuances that can trip up even experienced HR teams. Here's your practical roadmap to payroll, benefits, and compliance requirements that keep your Greek operations running smoothly.

Minimum Wage

The national minimum wage in Greece is €880.00 per month for full-time employees, effective April 2025. This applies to all sectors and regions across the country.

  • Monthly Rate: €880.00
  • Daily Rate: Approximately €29.33 (based on 30-day month)
  • Hourly Rate: Approximately €5.50 (based on 40-hour work week)

Note: Please double-check this figure as research indicates potential discrepancy with previous rates of €780.00.

Payroll Cycle

Greek employers typically follow these payment schedules:

  • Monthly: Most common, paid by the end of each month
  • Bi-weekly: Less common but legally acceptable
  • Weekly: Rare, typically for temporary or seasonal work

Salaries must be paid no later than the 10th day of the following month.

Individual Income Tax

Greece operates a progressive income tax system with the following brackets for 2025:

Annual Income (EUR) Tax Rate
Up to €10,000 9%
€10,001 - €20,000 22%
€20,001 - €30,000 28%
€30,001 - €40,000 36%
Over €40,000 44%

Tax Residency Criteria

Individuals are considered Greek tax residents if they:

  • Reside in Greece for more than 183 days in a calendar year
  • Have their centre of vital interests in Greece
  • Are Greek nationals with tax residence abroad but receive income from Greek sources

Employer Payroll Contributions

Greek employers must contribute approximately 22.29% of gross salary to various social security funds:

Note: Please double-check this percentage as research indicates potential discrepancy with rates of 24.5%.

Contribution Type Employer Rate Employee Rate
Social Security (IKA) 22.29% 16%
Unemployment Insurance Included in IKA Included in IKA
Healthcare Included in IKA Included in IKA
Total Employer Cost ~22.29% 16%

Working Hours

The standard working schedule in Greece is:

  • 40 hours per week
  • 8 hours per day
  • Monday through Friday

Certain sectors may have different arrangements based on collective agreements or industry-specific regulations.

Overtime Pay

Overtime compensation in Greece follows a tiered system:

  • First 120 hours per year: 1.25× regular hourly rate
  • Beyond 120 hours: 1.5× regular hourly rate
  • Sundays and holidays: 1.75× regular hourly rate

Maximum overtime is generally limited to 150 hours per year, though collective agreements may vary.

Bonus Payments

Greek employment law mandates specific bonus payments:

  • Christmas Bonus: One month's salary (paid in December)
  • Easter Bonus: Half month's salary (paid before Easter)
  • Summer Bonus: Half month's salary (paid before summer holidays)

These bonuses are calculated based on basic salary and are legally required for all employees.

Full-Time vs. Part-Time

  • Full-time: 40 hours per week
  • Part-time: Less than 40 hours per week, with proportional benefits and protections

Part-time employees receive the same hourly rate and proportional benefits as full-time employees.

Vacation Leave

Annual leave entitlement in Greece is based on years of service:

Years of Service Annual Leave Days
0-1 years 20 working days
1-10 years 21 working days
10-25 years 22 working days
25+ years 25 working days

Vacation pay is calculated at 1.5× the regular daily wage to cover holiday expenses.

Sick Leave

  • Paid sick leave: Up to 6 months per year (covered by social security)
  • Medical certification: Required for absences over 3 consecutive days
  • Chronic conditions: Extended sick leave may be available with proper medical documentation

Maternity Leave

  • Duration: 17 weeks total
    • 8 weeks before birth (optional)
    • 9 weeks after birth (mandatory)
  • Payment: Covered by social security at approximately 60% of average earnings
  • Job protection: Position must be held during leave period

Parental Leave

  • Maternity leave: 17 weeks (as above)
  • Paternity leave: 14 days (2 days paid by employer, 12 days by social security)
  • Parental leave: Additional unpaid leave available up to child's 6th birthday

Bereavement Leave

  • Immediate family: 3-5 days paid leave
  • Extended family: 1-2 days paid leave
  • Specific relationships: Defined by collective agreements or company policy

Personal & Family Leave

  • Family emergencies: Up to 2 days per year
  • Personal matters: As defined in employment contracts or collective agreements
  • Educational leave: Available for continuing education with employer approval

Summary

Leave Type Duration Paid? Funding Source
Annual Leave 20-25 days Yes (1.5× rate) Employer
Sick Leave Up to 6 months Yes (60%) Social Security
Maternity Leave 17 weeks Yes (60%) Social Security
Paternity Leave 14 days Partially Employer/Social Security
Bereavement 3-5 days Yes Employer

Termination Types

Termination With Cause:

  • Serious misconduct, theft, or breach of contract
  • No notice or severance required
  • Must be documented and justified

Termination Without Cause:

  • Requires proper notice period
  • Severance pay mandatory
  • Must follow procedural requirements

Notice Period Requirements

Notice periods are based on length of service and employee category:

Length of Employment White-Collar Employees Blue-Collar Employees
2 months - 1 year 1 month 1 month
1-2 years 2 months 1 month
2-5 years 3 months 2 months
5-10 years 4 months 3 months
10+ years 4 months 4 months

Severance Pay

Severance compensation is calculated as:

  • 40 days' salary per year of service for the first 4 years
  • Additional calculations for longer service periods
  • Minimum: 2 months' salary
  • Maximum: 12 months' salary

Probationary Periods

  • Standard period: Up to 12 months
  • Skilled positions: May extend beyond 12 months with justification
  • During probation: Reduced notice periods apply (1 week to 1 month)

Final Pay Requirements

Final payments must include:

  • Outstanding salary
  • Accrued vacation pay (at 1.5× rate)
  • Severance compensation
  • Any outstanding bonuses or allowances

Payment must be made within 15 days of termination.

Anti-Discrimination & Retaliation Laws

Greek employment law prohibits termination based on:

  • Gender, age, race, religion, or nationality
  • Pregnancy or family status
  • Union membership or activities
  • Filing complaints or exercising legal rights

National Public Holidays

Greece observes 12 official public holidays:

Holiday Date
New Year's Day January 1
Epiphany January 6
Clean Monday Varies (Orthodox calendar)
Independence Day March 25
Good Friday Varies (Orthodox calendar)
Easter Monday Varies (Orthodox calendar)
Labour Day May 1
Whit Monday Varies (Orthodox calendar)
Assumption Day August 15
Ohi Day October 28
Christmas Day December 25
Boxing Day December 26

Regional Variations

Some regions may observe additional local holidays:

  • Patron saint days: Specific to local municipalities
  • Regional celebrations: May be recognised locally but not nationally

Holiday Pay Rules

  • Working on holidays: 1.75× regular pay plus compensatory time off
  • Holiday falling on weekend: Substitute day off provided
  • Eligibility: All employees entitled regardless of tenure

Required Documents for Employment

Employment Contract Requirements:

  • Job title and description
  • Salary and benefits
  • Working hours and location
  • Probation period terms
  • Termination clauses

Government Documentation:

  • AFM (Tax Number): Required for all employees
  • AMKA (Social Security Number): For social security registration
  • Work permit: For non-EU nationals
  • Bank account details: For salary payments

Language Requirements

  • Official language: Greek
  • Contract language: Must be in Greek or bilingual with certified translation
  • Workplace communication: Greek proficiency generally required unless specified otherwise

Background Checks & References

  • Criminal background: May be required for specific positions
  • Employment verification: Standard practice
  • Educational credentials: Must be verified, foreign degrees require recognition
  • Professional licences: Required for regulated professions

Data Protection & Privacy

Greek employers must comply with:

  • GDPR: European data protection regulations
  • Greek Data Protection Law: National implementation of GDPR
  • Employee consent: Required for data collection and processing
  • Data retention: Specific periods for employment records

IP Assignment & Confidentiality

  • Intellectual property: Must be explicitly assigned in contract
  • Confidentiality clauses: Standard in most employment agreements
  • Non-compete agreements: Limited enforceability, must be reasonable in scope and duration

Probation Period Setup

  • Duration: Up to 12 months for most positions
  • Performance evaluation: Regular assessments recommended
  • Termination during probation: Reduced notice periods apply
  • Benefits: Full benefits typically apply during probation

Onboarding Timeline

Step Timeline
Job offer accepted Day 0
Employment contract signed Day 1-3
Tax and social security registration Day 3-7
Work permit processing (if needed) Day 7-30
Payroll setup completed Day 7-10
Full onboarding completion Day 10-14

What the EOR Handles

Borderless AI manages:

  • Employment contract preparation and compliance
  • Tax number and social security registration
  • Payroll setup and ongoing processing
  • Compliance with Greek labour law
  • Local language documentation
  • Government reporting requirements

Worker Classification: Employee vs. Contractor

Greek law strictly distinguishes between employees and independent contractors:

Employees:

  • Work under employer direction and control
  • Receive regular salary and benefits
  • Protected by labour law
  • Employer handles tax withholding

Independent Contractors:

  • Operate autonomously with minimal supervision
  • Invoice for services provided
  • Responsible for own taxes and social security
  • No employment law protections

Misclassification risks: Significant penalties, back payments, and legal liability for employers.

Unionisation & Collective Agreements

Greece has strong union traditions:

  • Sector-wide agreements: Common in many industries
  • Company-level agreements: May override general labour law
  • Union membership: Protected right, cannot influence hiring decisions
  • Collective bargaining: Affects wages, working conditions, and benefits

Cultural Norms & Workplace Expectations

Greek workplace culture emphasises:

  • Relationship building: Personal connections important in business
  • Hierarchy respect: Traditional respect for seniority and authority
  • Work-life balance: Family time highly valued
  • Communication style: Direct but relationship-focused
  • Lunch breaks: Extended lunch periods common (1-2 hours)

Remote Work Considerations

Remote work regulations in Greece:

  • Legal framework: Established during COVID-19, now permanent
  • Equipment provision: Employer responsibility for necessary tools
  • Working time: Same regulations apply as office-based work
  • Health and safety: Employer obligations extend to home offices
  • Tax implications: May affect tax residency for international employees

Special Industry Considerations

Certain sectors have specific requirements:

  • Tourism: Seasonal employment regulations
  • Shipping: Maritime labour conventions apply
  • Banking: Additional licensing and background checks
  • Healthcare: Professional registration requirements
  • Construction: Enhanced safety and insurance requirements

Built-in benefits packages for
Greece

When the world is your competition, it pays to incentivize new hires and existing alike. Borderless AI benefits packages typically inlucde:

Medical Insurance

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Dental Insurance

United Healthcare
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Retirement Contribution

United Healthcare
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Life Insurance

United Healthcare
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Vision Insurance

United Healthcare
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