Yes, if the move is approved, permission covers the proposed work, a lawful employer and payroll route are ready, and the employment transition is documented. Residence permission and the employment arrangement are separate decisions. An employer-of-record arrangement does not itself establish work permission.
Can your employee move to Greece and stay with the company?
Greece bars employment of a third-country national whose permit or visa does not grant labour-market access. Check nationality and the status document’s work conditions before choosing an employer route. See Migration Code article 23 and Labour Ministry guidance.
EU/EEA/Swiss citizens generally do not need a special work permit, though registration and regulated-profession requirements may apply. For third-country nationals, a pending application or visitor status, by itself, does not establish permission for the proposed job. EURES Greece and the Labour Ministry describe these branches.
Establish the facts before approving the move
Collect these facts before approving the move:
- Current country, legal employer, contract, payroll and proposed end date.
- Greek work location and dates, temporary or permanent status, nationality and exact permission terms.
- Duties, client contact, authority, travel, regulated work, data access and equipment.
- Pay, bonus, equity, benefits, pension, leave, expenses, service history, applicable contract or collective terms, and any required consultation before an employer change.
Ask what work the status allows and whether it covers the proposed Greek employer. A permanent relocation for ordinary remote work is not automatically a temporary posting.
Choose the destination employment arrangement
The worked example is a hypothetical 2026 move from an Ontario corporation to its existing Greek subsidiary after five years and six months. In this hypothetical, the employee already has valid independent permission for the proposed Greek job. The subsidiary offers EUR 65,000 gross annual base in 12 instalments plus statutory supplements and a 10% target bonus. The employee has a five-day workweek and a one-time credit of five additional employer-funded paid leave days. The Greek agreement specifies role, duties, location, schedule, bonus and benefits; the parties choose no new probation as a contract term. Equity continues only if the current plan permits and its administrator confirms.
Greek rules recognize regulated temporary-agency work, but that does not prove a particular provider, assignment or permission qualifies. For temporary-agency work, the agency and user employer share liability for wages and insurance contributions. Check the structure under the temporary-agency rules.
A digital-nomad status is for work for an employer or client outside Greece and includes an undertaking not to provide work or services to a Greece-established employer. It does not support a switch to the Greek subsidiary or an EOR workaround. Some single-permit holders may have conditional interim work rights during a notified employer change; check the specific category and restrictions before relying on them. See current article 82, current article 68, and the Migration Code Gazette.
Agree what happens to pay, benefits and existing rights
Separate statutory rights from benefits the company chooses to recognize. The employee may keep the same team while changing legal employers. Put transition and effective dates in writing.
Greek leave starts at 20 working days for a five-day week and accrues proportionally in year one. Twelve years of qualifying employment can affect the 25-day threshold; confirm which prior service counts rather than assuming foreign service transfers. This example assumes five years and six months total history, below that threshold. Check any collective or contractual entitlement using Greek leave guidance.
Greek private-sector payroll includes Christmas and Easter bonuses plus a separate annual leave allowance. Budget these on top of the 12 base salary instalments and specify pay and bonus terms in the contract. Do not assume a 14-part salary unless the package explicitly says so. See Labour Ministry guidance. Net pay and total employer cost depend on payroll facts.
The Ontario example assumes an ordinary ESA-covered employee, global payroll below CAD 2.5 million and no business transfer, qualifying closure or mass termination. Five weeks of worked notice from November 9 to December 14, 2026 is the ESA minimum for five years but less than six; wages and required benefit contributions continue during notice. The employer separately reviews contractual and common-law rights and pays any additional amount determined due by December 18. That amount is outside the CAD 1,200 vacation balance below. No rights are waived. See Ontario termination guidance and severance guidance.
For vacation pay, CAD 95,000 of eligible wages, excluding vacation pay, × 6% = CAD 5,700; subtract CAD 4,500 already paid in the period for an illustrative gross balance of CAD 1,200. Rebuild it from the actual ledger; do not convert unused days by a day fraction. Ontario final wages and vacation pay are due by the later of seven days after employment ends or the next regular payday. The example pays earlier. See vacation-pay and final-pay guidance.
Coordinate approval, documents and first payroll
These are scenario dates, not processing-time promises. The December 15 Greek start depends on every gate clearing first.
- October 26, approval: Ontario HR, finance and the Greek entity approve role, budget, route and benefits; assign a stop/go owner.
- October 27, permission: the employee and reviewer confirm that permission covers the proposed Greek job. Case A assumes it does; Case B stops pending the required permission or employer-change decision.
- Before notice, resolve origin and route: document Greek employer and registrations, contract terms, Ontario rights, plan treatment and any additional settlement. Dates are scenario assumptions, not processing estimates.
- November 6, operational target: confirm Greek payroll setup and ERGANI II access. If a gate is open, do not assume it can be fixed after work begins.
- November 9 to December 14, Ontario notice: serve the assumed five weeks’ written notice, continue required wages and benefits, and finish the vacation ledger and separate rights review.
- By November 30, health-cover gate: confirm private bridge cover from December 15. By December 14, check the employee’s e-EFKA insurance-capacity record and the effective date of statutory healthcare. Keep private cover active until eligibility is confirmed.
- December 1, assumed funding cutoff: finance funds first Greek payroll. This is an internal planning date, not law; if funding is not ready, agree another lawful plan or move the start.
- December 7, final check: verify permission, signed terms, registrations, benefits and payroll. A failed gate means no Greek work. Before Ontario employment ends, preserve lawful employment and pay through an agreed extension or paid bridge only in a location where work is authorized.
- December 14 to 15, handoff: Ontario employment ends and Greek employment begins only if gates clear. File the ERGANI II Digital Announcement of Commencement before service and complete the prescribed worker acceptance method. Private bridge coverage starts December 15; statutory enrollment and contributions begin under applicable rules, but healthcare entitlement is checked separately. See the Ministry notice and Ministerial Decision 4364/2026.
- December 18, agreed early settlement: pay CAD 1,200 vacation and any separately determined Ontario amount. Seven days after the December 14 end date is December 21; the later assumed regular payday is December 29, so the ordinary statutory deadline under these facts would be December 29. December 18 is earlier by agreement. Confirm the actual payday. See Ontario payment guidance.
- December 21 and 31, Greek pay: plan the prorated Christmas bonus by December 21; the portion attributable to December 21 to 31 may be paid by December 31. Pay the first monthly salary on December 31. Payroll issues the prorated payslip, the employee confirms the deposit, and Greek payroll corrects any discrepancy. See Labour Inspectorate guidance.
Compare two relocation cases and the costs that change
EUR 65,000 is an assumed gross base equivalent to CAD 100,000 at planning-only FX of CAD 1 to EUR 0.65. It is 12 base instalments plus Greek supplements, not a total-cost or net-pay estimate.
What stays with your company after the move
The employee can keep the same team, manager, HRIS and performance process if the company chooses. Assign ownership for Greek employment terms, payroll, expenses, equipment, data, intellectual property and escalation. Review duties, client authority, regulated work and travel for tax-presence and registration implications. A local entity or EOR does not settle those questions, and social-security coordination does not grant immigration permission.
Pay for work physically performed in Greece can be Greek-source income even if the employee is not Greek tax-resident, subject to treaty allocation. Tax residence can also depend on principal residence or vital interests; 183 days is one test, not a general work or employer-registration exemption. Confirm withholding and filings against actual residence and work facts. See AADE Greek-source income and tax-residence guidance.
The Canada-Greece social-security agreement does not automatically preserve Canadian pension coverage after a permanent employer change. CRA’s certificate route concerns eligible temporary detachment with intent to resume Canadian employment; this scenario moves to a new Greek employer. Determine Greek registration and contributions separately, and claim only an exemption that the applicable agreement and certificate specifically cover. A new employer registration also does not by itself establish e-EFKA insurance capacity for in-kind healthcare: the current 2026-27 notice requires 50 insured days in 2025 or the preceding 12 months. Check the employee’s own record and keep private bridge coverage active until the statutory effective date is confirmed. Canadian days are not presumed to count. See the e-EFKA 2026-27 notice and the e-EFKA salaried-worker FAQ. See CRA certificate eligibility and Greek insurance guidance.
For more on general Greek employer duties, see Borderless’s employment law guide.
Questions about keeping an employee in Greece
Can an employee work in Greece while a permit application is pending?
Do not assume so. A receipt for an application does not automatically grant the rights requested. Confirm what the current status permits and whether the proposed employer or employer-change step is covered before work begins. Labour Ministry guidance
Can we keep the Ontario company as the employer?
Possibly, if permission covers that foreign employer. Before approval, obtain confirmation of the Greek tax, e-EFKA, ERGANI and employment route for the Ontario corporation from relevant authorities or a qualified Greek adviser. Canadian payroll alone does not establish readiness.
Does prior service automatically transfer to the Greek subsidiary?
Do not assume it does. State any voluntary recognition for company benefits in writing, then assess statutory rights separately. Greek annual leave may also depend on total past employment at the 12-year threshold, so obtain the employee’s relevant service history.
When should we pay the last Ontario amounts?
The example pays vacation and any separately determined settlement amounts by agreement on December 18. Ontario’s ordinary deadline for final wages and vacation pay is the later of seven days after employment ends or the next regular payday. Recalculate using the real end date, payday and payroll ledger.
What should happen if permission is delayed after notice is given?
Do not let the employee work in Greece without authorization or leave them without an agreed pay arrangement. Before Ontario employment ends, document an extension or paid bridge only in a location where the employee is authorized to work, or agree another lawful outcome and move the Greek start date.
Ask Borderless AI to assess the proposed arrangement before setting a start date. Eligibility depends on the worker’s permission, origin and destination, and the intended employing structure. Borderless global EOR services
