Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
EUR € (Euro)
Employer contributions
25.06% (IKA/EFKA)
Minimum wage
€968.33 EUR
Payment frequency
Monthly
Calendar year (Jan 1 to Dec 31)
Capital
Athens
Timezone
EET (GMT+2)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~€3,127 EUR total
/month
For a gross salary of
€2,500 EUR gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
25.06% (IKA/EFKA)
Mandatory extras
Δώρο Χριστουγέννων / Δώρο Πάσχα / Επίδομα αδείας
Monthly admin
Monthly payroll → APD by month-end → EFKA contributions by end of month
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
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A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~€3,127 EUR total
Example gross salary
€2,500 EUR gross/month
~€1,475 EUR net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~€627 EUR employer SS
Employer contributions on that salary
Employer contributions
25.06% (IKA/EFKA)
Employee contributions
13.87% employee SS
Total cost above gross
~25.06% above gross
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~€1,800 EUR
Per month
Athens
€2,000 - €3,500 EUR
~25%
Thessaloniki
€1,800 - €2,800 EUR
~10%
Monthly gross. National average salary per year:
~€21,600 EUR
Minimum wage
€968.33 EUR
Paid:
Monthly
Extra pay
Δώρο Χριστουγέννων / Δώρο Πάσχα / Επίδομα αδείας
2 months/year mandatory (1 Christmas + 1 Easter/vacation split)
December and April/Summer
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
9% → 22% → 28% → 36% → 44%
Tax year:
Calendar year (Jan 1 to Dec 31)
Filing calendar
Monthly by end of month (APD)
Social security payments
June 30 (E1 tax return)
Income tax
By end of February
Employee tax certificate
Βεβαίωση Αποδοχών
June 30
Annual return
Φορολογική Δήλωση (E1)
Late payment penalties
Late EFKA: 10% + 3% monthly; late income tax: interest at legal rate
Who collects what
AADE
Tax collection and audits
EFKA
Social security and health
SEPE (Σώμα Επιθεώρησης Εργασίας)
Labor law inspection
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Άδεια ετήσιας ανάπαυσης
20 working days
Public holidays
12 public holidays
Sick leave
Ασθένεια / Αναρρωτική άδεια
Employer: first 3 days; EFKA: day 4+ at 50-70%
Maternity leave
17 weeks (EFKA)
Employer pays differential; EFKA provides base benefit
The contracts you can use, and what ending an employment relationship costs.
Permanent
Αόριστης Διάρκειας Σύμβαση
Fixed term
Ορισμένης Χρόνου Σύμβαση
Independent contractor
Σύμβαση Ανεξαρτήτων Υπηρεσιών
Collective agreements
Συλλογικές Συμβάσεις Εργασίας (ΣΣΕ)
Ending employment
Αποζημίωση Απόλυσης
How it is calculated
0.5-2 months per year depending on seniority
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Μαύρη Εργασία (Undeclared Work)
Risk Level: HIGH
Greece's SEPE labor inspectorate conducts surprise inspections targeting undeclared or partially-declared employment. Penalties include €10,550 per undeclared worker (first offense) and business closure for repeat violations. Even legitimate employers risk penalties if payroll files are not submitted via ERGANI before the employee's first working day.
Incorrect Δώρο Χριστουγέννων/Πάσχα Calculation
Risk Level: MEDIUM
Greek law requires payment of Christmas bonus (full month), Easter bonus (half month), and vacation bonus (half month) based on actual days worked, not just calendar months. Proportional calculation errors, especially for new hires and mid-year leavers, generate EFKA back-payment claims.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
countries
$49
per contractor per month
1 run
to pay your whole team
USD
Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.