Employer of Record in Greece

Hiring employees in Greece gives international companies access to professionals in technology, engineering, shipping, financial services, tourism and other established industries. However, employing personnel requires compliance with Greek labour law, mandatory registration through the ERGANI employment information system, social insurance contributions, statutory salary supplements and immigration requirements for non-EU nationals. Greece also has employment cost requirements that distinguish it from many other European markets. Private-sector employees are generally entitled to Christmas and Easter bonuses and a holiday allowance, commonly described as the 13th and 14th salaries. Employers must account for these payments alongside ordinary monthly remuneration, statutory leave and social insurance contributions. Acumen International provides Global Employer of Record (EOR) services in Greece, enabling international enterprises to hire local professionals and eligible foreign specialists without establishing their own Greek subsidiary, where the proposed arrangement is legally suitable. Our services include:

• Local employment: Greek employment contracts, mandatory registration and compliant onboarding.
• Payroll administration: Monthly salaries, Christmas and Easter bonuses, holiday allowances and statutory deductions.
• Social insurance: Employer and employee contributions, e-EFKA registration and reporting.
• Employee benefits: Paid annual leave, public holidays, sickness absence, maternity and parental entitlements.
• Immigration support: Work and residence authorisation for eligible third-country nationals and their families.
• HR compliance: Working time, digital employment records, contractual changes and termination.
• International workforce management: A dedicated account manager and consolidated administration across multiple jurisdictions.

Through our <a href="https://expressglobalemployment.com/global-employer-of-record/">Global Employer of Record services</a>, companies can establish eligible employment arrangements in Greece while Acumen International manages the relevant statutory employer obligations.

Hiring Employees in Greece Without Establishing a Legal Entity

International companies can employ personnel in Greece through their own registered legal entity or consider an eligible Employer of Record arrangement. Under an EOR model, the local employing organisation enters into the employment contract, completes statutory registration and administers payroll, social insurance and other employer responsibilities. The international client manages the employee's professional duties and commercial objectives under the agreed service arrangement. An EOR can be particularly relevant where a business needs employees in Greece but does not require a separate Greek company for its wider commercial activities.

When an Employer of Record is appropriate

International enterprises may consider an EOR for:

• Hiring a country manager or commercial specialist during initial market entry.
• Establishing a software development or technology team.
• Employing engineering and technical professionals for eligible projects.
• Appointing executives and senior specialists.
• Converting independent contractors into employees.
• Maintaining employment continuity during acquisitions or reorganisations.
• Employing a small team before deciding whether to establish a subsidiary.

The suitability of the arrangement depends on the proposed activities, the legal employing organisation and any applicable sectoral requirements.

Employer responsibilities under the EOR model

The local employer administers the employment relationship, including contracts, payroll, statutory registration, employee benefits and termination. Where permitted under the relevant immigration framework, the employing organisation may also support applications for work and residence authorisation. An EOR arrangement does not automatically remove permanent establishment exposure, corporate tax liabilities or licensing obligations arising from the international client's actual activities.

Why International Companies Hire in Greece

Greece offers access to professional talent across several sectors that support international business operations.

Technology and digital services

Athens, Thessaloniki and other Greek cities support software development, technology services, digital products and professional services businesses. International companies may employ software engineers, data specialists, cybersecurity professionals, product managers and technical support personnel. Continuing internal roles require employment arrangements that reflect the actual degree of management and supervision.

Shipping and maritime services

Greece has an established maritime industry, including shipping management, logistics, marine engineering and associated professional services. International businesses may need commercial managers, technical specialists, finance professionals and operational personnel. Maritime and seafarer employment can involve specialised legislation and insurance requirements, which must be distinguished from ordinary land-based employment.

Engineering, energy and infrastructure

Engineering and infrastructure projects create demand for project managers, technical specialists, construction professionals and energy-sector expertise. Employers must consider occupational safety, professional qualifications, immigration requirements and any sector-specific employment rules.

Tourism and hospitality

Greece's tourism industry creates both continuing and seasonal employment requirements. Hotels, tourism businesses and related service providers must comply with employment contracts, working time rules, statutory bonuses and applicable collective agreements. Seasonal immigration routes may be relevant for eligible third-country nationals.

Commercial and professional services

International companies may employ finance specialists, business development professionals, compliance managers and other professional personnel. An EOR can support eligible appointments where a separate Greek subsidiary is not commercially necessary.

Employment Law in Greece

Greek employment relationships are governed by national labour legislation, including the Labour Code, relevant collective agreements and EU-derived employment protections. Employers must also comply with social insurance, occupational safety, anti-discrimination and personal data protection requirements.

Employment contracts

Employment terms must satisfy the applicable Greek legal requirements. Employers must provide the required written information concerning essential employment conditions. These include:

• Employer and employee details.
• Position and duties.
• Place of work.
• Employment commencement date.
• Contract duration, where applicable.
• Salary and additional remuneration.
• Working hours and work schedule.
• Paid annual leave.
• Applicable notice and termination conditions.
• Relevant collective agreement provisions.

Employment documentation must reflect the actual working relationship.

Indefinite employment contracts

Indefinite contracts are appropriate for continuing positions. They remain effective until terminated in accordance with Greek employment law. Dismissal requirements depend on the employee's service, the applicable protections and the circumstances of termination.

Fixed-term employment contracts

Fixed-term contracts may be used for employment of a specified duration or other qualifying temporary requirements. Successive fixed-term arrangements are subject to statutory rules intended to prevent abuse. Early termination may require serious grounds or another legally recognised basis.

Probationary periods

Greek law permits an agreed probationary period of up to six months for indefinite employment contracts. Different limits apply to fixed-term arrangements. The probationary period must comply with the relevant statutory requirements and contractual terms.

Collective bargaining agreements

Collective agreements can establish additional requirements concerning minimum remuneration, working conditions, allowances and employee benefits. Employers must determine whether a sectoral, occupational or enterprise-level collective agreement applies.

Employee Registration and the ERGANI System

Greek employers must report employment information through the national ERGANI system. The system supports electronic administration of employment relationships, working schedules and other statutory employment information.

Employment commencement

Employers must complete the relevant employment notification before the employee starts work. The required information includes the employment relationship and applicable working arrangements.

Employment changes

Changes to employment conditions or working schedules may require updated declarations. Employers must distinguish contractual amendments from changes that can be administered through the relevant electronic reporting procedures.

ERGANI II

Greece has been modernising its employment information system through ERGANI II, expanding digital employment administration and reporting. Employers must comply with the electronic procedures applicable to their workforce and activities.

Digital Work Card

Greece's Digital Work Card system records working time for employees in covered sectors. Its implementation has expanded across industries, with the applicable obligations depending on the employer's activities and the implementation timetable. Employers covered by the system must maintain accurate records of working time, including the beginning and end of work. The system is particularly relevant to overtime compliance and the enforcement of working time rules.

Payroll and Employment Taxes in Greece

Greek payroll combines progressive personal income taxation, mandatory social insurance and statutory additional salary payments. Employers must calculate and withhold the relevant deductions and submit the required declarations.

Personal income tax

Employment income is subject to progressive personal income tax. The applicable calculation depends on annual taxable income, the tax rules in force and qualifying tax reductions. Employers withhold income tax through payroll. Employee circumstances, including qualifying dependants, can affect the final tax calculation.

Social insurance contributions

Most private-sector employees participate in the e-EFKA social insurance framework. For ordinary private-sector employment, the standard combined contribution rates commonly applied are:

Contribution	Employee	Employer
Standard social insurance	13.37%	21.79%

These rates cover the relevant pension, healthcare, supplementary insurance and other standard contribution components. Different rates may apply to particular employee categories, occupations and insurance arrangements.

Social insurance ceiling

From 1 January 2026, the maximum monthly insurable earnings threshold is €7,761.94. Employers must apply the relevant ceiling and contribution rules when calculating payroll.

Payroll reporting

Employers submit social insurance declarations through the Detailed Periodic Statement (Analytiki Periodiki Dilosi, APD). They must withhold employee contributions, pay employer contributions and remit the relevant amounts within statutory deadlines. Acumen International's <a href="https://expressglobalemployment.com/global-payroll-service/">Global Payroll services</a> support enterprises with local payroll administration, statutory deductions and international employment cost management.

Minimum Wage in Greece in 2026

Greece increased its statutory minimum wage on 1 April 2026.

Minimum remuneration	Amount from 1 April 2026
Gross monthly minimum salary	€920
Gross daily minimum wage for eligible daily-paid workers	€41.09

The monthly minimum applies to full-time salaried employees. Higher remuneration may be required under applicable collective agreements or contractual terms.

Minimum wage and length of service

Greek legislation recognises qualifying seniority-based increases for employees paid at the statutory minimum. For salaried employees, the applicable increase is generally 10% for each recognised three-year period, up to three periods. The calculation of qualifying service follows the statutory rules, including the treatment of service before 14 February 2012 and from 1 January 2024.

Annual minimum remuneration

The monthly minimum wage should not be treated as the employee's full annual salary cost. Private-sector employees generally receive additional statutory payments equivalent to two monthly salaries over a complete qualifying year. At a basic monthly salary of €920, fourteen salary equivalents represent €12,880 in annual gross remuneration, before employer social insurance contributions and any additional allowances.

13th and 14th Salary Payments in Greece

Additional salary payments are an important feature of Greek private-sector employment. Employers generally provide three statutory payments beyond ordinary monthly salary.

Christmas bonus

Eligible private-sector employees receive a Christmas bonus equivalent to up to one monthly salary. The amount depends on the qualifying employment period and the relevant calculation rules.

Easter bonus

Eligible employees receive an Easter bonus equivalent to up to half a monthly salary. The payment is calculated according to the applicable qualifying period.

Holiday allowance

Employees receive a statutory holiday allowance associated with annual leave. For salaried employees, the allowance is generally capped at half a monthly salary.

Annual employment cost

For an employee receiving a fixed monthly salary throughout the full qualifying year, these payments commonly result in fourteen salary equivalents. The employer must also calculate the applicable social insurance contributions on the additional payments. For international companies comparing employment costs across Europe, excluding these payments can materially understate the annual cost of hiring in Greece.

Working Hours and Overtime in Greece

The standard full-time working week in Greece is generally 40 hours. The applicable daily schedule depends on whether the employee works a five-day or six-day week. Greek legislation distinguishes ordinary working hours, additional work and statutory overtime.

Additional work and overtime

Different remuneration supplements apply depending on the number of hours worked, the working arrangement and whether the work qualifies as lawful overtime. Employers must apply the relevant statutory rates and complete any required reporting.

Working time records

Employers must maintain accurate records of working hours. Businesses covered by the Digital Work Card requirements must comply with the relevant electronic recording obligations.

Rest periods

Employees benefit from statutory daily and weekly rest protections. Working arrangements must also comply with applicable rules concerning breaks, night work and public holidays.

Remote and hybrid working

Remote employment arrangements must reflect Greek teleworking legislation. Employers must address working conditions, equipment, relevant expenses, data protection and occupational safety. Greek law also recognises protections concerning employees' ability to disconnect from work-related communications outside their working time.

Statutory Employee Benefits in Greece

Greek employees benefit from statutory annual leave, public holidays, sickness protections, maternity and parental rights, and mandatory social insurance. Additional entitlements may arise under collective agreements or employment contracts.

Paid annual leave

Annual leave entitlement depends on the employee's service and working week. For employees working a five-day week, the statutory entitlement generally begins at the equivalent of 20 working days for a full year, increasing with qualifying service. Employees working a six-day week have a different statutory calculation. Longer entitlements apply after qualifying periods of service.

Public holidays

Greece recognises statutory public holidays, including New Year's Day, Epiphany, Independence Day, Labour Day, Assumption Day, Ohi Day and Christmas. Orthodox Easter-related holidays are also relevant. Employers must apply the appropriate rules concerning holiday work and remuneration.

Sickness absence

Eligible employees receive statutory sickness-related protections and benefits. The employer's payment obligations depend on the employee's service and the duration of the absence. The social insurance system may provide additional benefits where the employee satisfies the relevant conditions.

Maternity leave

Female employees generally receive 17 weeks of statutory maternity leave, comprising eight weeks before the expected birth and nine weeks afterwards. Additional maternity protection and benefits may apply through the relevant social insurance and employment programmes.

Special maternity protection leave

Eligible mothers may qualify for an additional nine months of special maternity protection leave, subject to the applicable statutory requirements.

Paternity leave

Eligible fathers are generally entitled to 14 working days of paid paternity leave.

Parental leave

Greek legislation provides parental leave rights for qualifying employees. The standard entitlement is generally four months per parent, subject to the applicable eligibility and payment rules.

Supplementary benefits

International employers may offer:

• Private medical insurance.
• Additional paid leave.
• Performance and retention bonuses.
• Meal or transport allowances.
• Professional development.
• Supplementary pension or insurance benefits.
• Flexible working arrangements.

The tax and social insurance treatment depends on the nature of each benefit.

Work Permits and Immigration in Greece

Greece's EU membership creates different employment immigration requirements for EU citizens and third-country nationals.

EU, EEA and Swiss nationals

EU, EEA and Swiss citizens generally have access to the Greek labour market without an ordinary work permit. Residence registration requirements may apply depending on the duration and circumstances of their stay.

Non-EU nationals

Third-country nationals generally require appropriate residence and employment authorisation. The applicable routes depend on the employee's nationality, qualifications, proposed duties and employing organisation. Relevant categories include:

• Residence permits for dependent employment.
• EU Blue Cards for qualifying highly skilled professionals.
• Intra-corporate transfer authorisation.
• Seasonal employment.
• Other employment categories recognised under Greek immigration legislation.

Employer-sponsored employment

Greece operates an employer-invitation and admission framework for certain third-country employment categories. Annual decisions can establish limits on the number of positions available for qualifying admissions. The employer must satisfy the applicable conditions and complete the relevant procedures.

EU Blue Card

The EU Blue Card provides a route for eligible highly qualified third-country nationals. Applications must meet the applicable requirements concerning professional qualifications, remuneration and employment terms.

Family immigration

Eligible accompanying family members may qualify for residence under family reunification provisions. The relevant conditions depend on the principal applicant's immigration status.

Immigration and employment compliance

An immigration permit does not replace the employer's obligations under Greek labour law. The employer must complete the required employment registration, payroll and social insurance procedures. Acumen International supports eligible foreign professionals with immigration assessments, employment documentation and residence-related requirements. For wider contractual considerations, see our <a href="https://expressglobalemployment.com/blog/international-employment-contracts-guide-2025/">guide to international employment contracts</a>.

Employer of Record vs Establishing a Company in Greece

International enterprises can employ personnel through their own Greek subsidiary or consider an eligible EOR arrangement. The appropriate model depends on the company's intended activities, workforce requirements and long-term plans.

Consideration	Greek subsidiary	Employer of Record
Local incorporation	Required	Generally not required for the client
Legal employer	Client's Greek entity	Local employing organisation
Employment registration	Responsibility of the subsidiary	Administered by the EOR
Payroll and social insurance	Managed by the subsidiary or its provider	Administered by the EOR
Statutory bonuses	Responsibility of the subsidiary	Administered by the EOR
Employee benefits	Responsibility of the subsidiary	Administered by the EOR
Immigration	Local entity supports eligible applications	Available where the EOR arrangement meets immigration requirements
Corporate filings	Greek company obligations apply	No separate client subsidiary solely for EOR employment
Wider commercial activities	Suitable for direct local business operations	Suitability depends on the client's activities and applicable legislation

An EOR can be appropriate for initial hires, small specialist teams and certain employment transitions. A subsidiary may be more suitable where the company needs direct local commercial operations, regulated licences or a permanent corporate presence.

Independent Contractors and Employee Misclassification in Greece

International companies sometimes engage Greek professionals as independent contractors instead of employees. However, Greek law distinguishes genuine independent services from dependent employment. The actual working relationship is important when determining the individual's legal status.

Indicators of employment

An arrangement may have employment characteristics where the individual:

• Works under the company's direct supervision.
• Follows prescribed working hours.
• Performs continuing duties within the business.
• Is integrated into internal operations.
• Receives regular remuneration resembling salary.
• Has limited commercial independence.

Contractor arrangements

Genuine independent contractors may provide services through their own professional or business activities. Their tax and social insurance obligations differ from those of employees. However, issuing invoices or registering as self-employed does not automatically establish independent contractor status.

Misclassification liabilities

Misclassification can result in employment claims, unpaid contributions, tax liabilities and other consequences. International companies should assess the actual working relationship before selecting a contractor agreement. Our article on <a href="https://expressglobalemployment.com/blog/hidden-dynamics-of-employee-misclassification/">employee misclassification</a> examines the risks associated with incorrectly classified working relationships.

Contractor-to-employee conversion

Converting a contractor into an employee requires appropriate employment documentation, statutory registration and payroll administration. The company should also review intellectual property ownership, confidentiality and any liabilities arising from the previous arrangement. An eligible EOR arrangement may provide the local employment relationship without requiring the international company to establish its own subsidiary.

Employment Termination in Greece

Greek employment law regulates dismissal procedures, notice periods, severance and employee protections. The applicable requirements depend on the type of employment contract, length of service and circumstances of termination.

Termination of indefinite contracts

Employers may terminate indefinite employment contracts subject to the applicable statutory formalities. Written notice and severance requirements depend on the employee's service and the termination procedure.

Notice periods

For qualifying indefinite employment relationships, statutory employer notice periods generally increase with service.

Completed service	Employer notice period
12 months to less than 2 years	1 month
2 years to less than 5 years	2 months
5 years to less than 10 years	3 months
10 years or more	4 months

The applicable legal conditions and employee category must be considered.

Severance payments

Statutory severance depends on the employee's service and the termination procedure. Where an employer gives the required statutory notice, severance may be reduced compared with dismissal without notice.

Fixed-term contracts

Early termination of a fixed-term contract is subject to different legal requirements. A serious reason may be necessary to terminate the contract before its agreed expiry.

Protected employees

Additional dismissal protections apply in particular circumstances, including maternity-related protection, discrimination and other legally protected situations.

Final payroll

Employers must settle outstanding salary, accrued statutory bonuses, qualifying unused annual leave and other amounts due. Termination must also be reported through the applicable employment information system.

Permanent Establishment and International Employment Risks

Hiring personnel in Greece can create corporate tax considerations for international businesses. The relevant assessment depends on the employee's duties, commercial authority and the company's actual operations.

Commercial authority

An employee who habitually concludes contracts or exercises significant authority on behalf of an overseas company may create permanent establishment considerations. The applicable analysis depends on Greek tax law and any relevant double taxation agreement.

Fixed place of business

The use of premises in Greece may also be relevant when assessing whether an international company has a taxable presence.

Employment compliance and corporate tax

An EOR administers the local employment relationship but does not automatically eliminate corporate tax exposure. The international client must separately assess the consequences of its commercial activities. Our article on <a href="https://expressglobalemployment.com/blog/how-to-avoid-permanent-establishment-risk/">permanent establishment risk</a> examines these wider considerations.

EOR Services for Executive and Specialist Hiring in Greece

Senior and specialist appointments can create additional contractual, immigration and tax considerations.

Executive employment

Executive appointments may involve negotiated remuneration, bonuses, incentive arrangements, confidentiality and post-employment restrictions. Employers must also consider whether the executive's authority creates additional corporate tax or governance obligations. Our article on <a href="https://expressglobalemployment.com/blog/global-eor-for-executives/">Global EOR for executives</a> explores the requirements associated with senior international appointments.

Engineering and technical specialists

Technical professionals may require professional qualifications, occupational safety arrangements and immigration authorisation. The employment model must reflect the actual duties and applicable regulatory requirements.

Employment during mergers and acquisitions

Corporate transactions can create employment continuity requirements and liabilities. Businesses must assess employee transfer rights, contractual obligations and the treatment of existing employment relationships. An EOR may be considered for eligible employment arrangements during certain business transitions.

Acumen International's Employer of Record Services in Greece

Acumen International supports enterprises with employment, payroll, immigration and workforce compliance across more than 190 countries. Our Greece services include:

Employment contracts and onboarding

We prepare local employment documentation, administer mandatory registration and support compliant onboarding.

Payroll and statutory bonuses

We administer monthly salaries, Christmas and Easter bonuses, holiday allowances, statutory deductions and payroll reporting.

Social insurance

We calculate and administer applicable e-EFKA contributions and statutory reporting.

Employee benefits and HR administration

We support statutory leave, employee benefits, working time requirements and employment changes.

Immigration support

Our specialists assess eligible work and residence authorisation routes and support the relevant documentation.

Employment termination

We administer the applicable notice, severance, final payroll and employment reporting requirements.

International account management

Companies employing personnel across several jurisdictions benefit from a dedicated account manager and consolidated administration.

Hire Employees in Greece with Acumen International

Greece offers access to skilled professionals across technology, engineering, maritime services and other industries. However, employment requires compliance with local contracts, electronic registration, payroll taxation, social insurance, statutory bonuses, employee protections and immigration requirements. <a href="https://acumen.pro/">Acumen International</a> helps enterprises establish suitable employment arrangements and manage their statutory employer obligations through Global Employer of Record services. Whether you are appointing an executive, hiring specialist professionals, expanding a local team or maintaining employment continuity during a business change, our specialists can assess the proposed arrangement and support compliant employment in Greece. Discuss your hiring requirements in Greece with Acumen International.