Greece Social Security Guide 2026 — EFKA, Self-Employed & Contribution Rates

Overview of EFKA

EFKA (e-ΕΦΚΑ) is Greece's unified social security agency, established in 2017 by merging all major insurance funds (IKA, OAEE, OGA, ETAA, etc.). It manages pension, healthcare, and other social insurance functions for all Greek workers. The system operates on a pay-as-you-go (PAYG) basis for pensions and a contributory basis for healthcare and other benefits.

• Coverage: All employees, self-employed professionals, farmers, and freelancers working in Greece are required to register with EFKA.
• Contribution basis: For employees, contributions are calculated on gross monthly earnings. For self-employed, contributions are based on the elected insurance category (asfalistiki kategoria), with the minimum class linked to the statutory minimum wage.
• Collection: Contributions are collected centrally by e-EFKA through the unified contribution mechanism. Employees' shares are withheld by employers and remitted together with the employer's share.

Employee Contributions (13.87% Total)

Employees enrolled in EFKA contribute a percentage of their gross monthly earnings. The employee's share is deducted at source by the employer. The standard rates for 2026 are:

• Main Pension (Κύρια Σύνταξη): 6.67% of gross earnings. This funds the basic state pension.
• Supplementary Pension (Επικουρική Σύνταξη): 3.33% of gross earnings. Funds the supplementary (auxiliary) pension.
• Healthcare (Υγειονομική Περίθαλψη): 2.55% of gross earnings. Covers public healthcare access.
• Unemployment (Ανεργία): 0.70% of gross earnings. Funds the unemployment benefit scheme (OAED).
• Auxiliary Benefits (Λοιπές Παροχές): 0.40% — includes marriage benefit, childbirth benefit, and other minor benefits.
• OEEK (Εργατικής Εστίας): 0.10% — the Workers' Housing and Employment Organisation contribution.
• Other minor levies: 0.12% — for special funds and training programmes.

The total employee contribution is 13.87% of gross monthly earnings. There is an annual earnings cap for contribution purposes — approximately €20,500 for main pension contributions and €7,200 for supplementary pension (indexed annually). Earnings above the cap are not subject to additional contributions and do not generate additional pension entitlements.

Employer Contributions (22.29% Total)

Employers pay the larger share of social security contributions. These are calculated on the same gross earnings base as employee contributions. The standard rates for 2026 are:

• Main Pension: 13.33% — the largest employer cost.
• Supplementary Pension: 3.33% — employer share of the auxiliary pension fund.
• Healthcare: 4.55% — employer healthcare contribution.
• Unemployment: 0.70% — employer unemployment contribution.
• Training (ΟΑΕΔ): 0.25% — contribution to the employment and training fund.
• OEEK (Εργατικής Εστίας): 0.13% — employer share.
• Other minor funds: 0.10% — for auxiliary benefits and special funds.

The total employer contribution is approximately 22.29% of gross earnings. This is a significant cost that employers must budget for when hiring in Greece. Certain categories of employees may qualify for reduced employer contributions (e.g., young employees under 25, long-term unemployed, certain green-economy jobs) under active employment incentive programmes.

Self-Employed and Freelancers (EFKA Non-Salaried)

Self-employed workers (eleftheri epangelmaties), sole traders, and freelancers contribute to EFKA based on an insurance class system rather than actual earnings. The key features for 2026 are:

• Insurance classes (Ασφαλιστικές Κατηγορίες): There are 7 insurance classes (from Class 1 to Class 7), with monthly contribution amounts ranging from approximately €210/month (Class 1) to €730/month (Class 7). The taxpayer selects the applicable class annually, which determines their pension and healthcare coverage.
• Contribution breakdown (~20-27%): The self-employed contribution rate is approximately 20.28% for pension (13.33% main pension + 6.95% supplementary) and 6.95% for healthcare, with some variation depending on the specific professional category. The total rate is roughly 20-27% of the elected class amount.
• Minimum class: The minimum class (Class 1) is linked to the statutory minimum wage. As of 2026, the minimum monthly contribution for self-employed is approximately €210-230/month.
• First-year reduced rate: New self-employed professionals may qualify for a reduced contribution rate for the first year of activity (approximately 30-50% reduction, subject to annual renewal).
• Optional top-up: Self-employed workers can opt for a higher insurance class to increase their future pension entitlement. The class can be changed annually during the designated filing period.
• Coverage for self-employed: Includes main pension, supplementary pension, healthcare, sickness benefits (after a waiting period), and maternity leave.

Contribution Caps and Minimums

• Employee annual cap: The annual cap for main pension contributions is approximately €20,500 (gross earnings). For supplementary pension, the cap is approximately €7,200. Earnings above these caps are not subject to contributions.
• Minimum contribution base: Contributions are calculated on at least the statutory minimum wage (~€830/month gross in 2026 for full-time employment). Part-time workers contribute proportionally.
• Self-employed adjustments: The insurance class amounts are indexed annually and may be adjusted based on the inflation rate and the minimum wage evolution.

Coverage Provided

Contributions to EFKA entitle workers to a broad range of benefits:

• State Pension (Κύρια Σύνταξη): A contributory retirement pension based on working life contributions. Minimum 15 years (4,500 days) of insurance. Full pension requires 40 years of insurance. The pension amount is calculated based on the average monthly earnings over the entire working career, with the replacement rate decreasing under recent reforms.
• Supplementary Pension (Επικουρική Σύνταξη): An additional pension funded by the supplementary contribution. The amount depends on the accumulated capital in the individual's notional account.
• Healthcare (Υγειονομική Περίθαλψη): Access to the Greek public healthcare system (ΕΣΥ — Εθνικό Σύστημα Υγείας), including primary care, hospital treatment, and prescription medications with co-payment.
• Sickness Benefits (Επίδομα Ασθενείας): Cash benefits during illness — employees receive approximately 50-60% of daily earnings for up to 182 days (or 360 days for long-term illnesses), subject to a qualifying period of insurance.
• Maternity/Paternity (Επίδομα Μητρότητας/Πατρότητας): 17 weeks of maternity leave at full pay (covered by EFKA). Paternity leave of 14 days at full pay.
• Unemployment Benefit (Επίδομα Ανεργίας): Available to employees (not self-employed) who lose their job involuntarily. The benefit amount is approximately 55% of daily earnings, capped at ~€550/month, paid for 5-12 months depending on contribution history.

Digital Nomad and Non-Resident Workers

Foreign workers relocating to Greece under the Digital Nomad Visa or other schemes must register with EFKA if they become tax residents. The rules depend on the worker's status:

• Digital Nomad Visa holders: Remote workers under the Greek Digital Nomad Visa must register with EFKA as self-employed unless covered by a social security agreement or A1 certificate from their home country.
• EU coordination: Workers from EU/EEA countries can retain their home social security coverage via an A1 certificate for up to 24 months. After 24 months, Greek EFKA coverage becomes mandatory.
• Bilateral agreements: Greece has bilateral social security agreements with several non-EU countries, including the United States, Canada, Australia, and the UK (post-Brexit). These agreements typically allow for totalisation of contribution periods.

Frequently Asked Questions

Are social security contributions tax-deductible in Greece?

Yes. Social security contributions (both employee and self-employed portions) are fully deductible from taxable income. Employees' contributions reduce gross employment income in the annual tax return (Ε1). Self-employed workers can deduct their EFKA contributions as business expenses.

What is the penalty for not registering with EFKA?

Failure to register with EFKA when required can result in significant penalties: back-due contributions with interest at ~8% per year, administrative fines of €500-€5,000, and potential criminal prosecution for contribution evasion. The EFKA enforcement division (Κέντρο Είσπραξης Ασφαλιστικών Οφειλών — ΚΕΑΟ) is aggressive in pursuing outstanding debts.

Can self-employed workers choose a lower insurance class?

Self-employed workers can choose any of the 7 insurance classes, from Class 1 (minimum) to Class 7 (maximum). The minimum class (Class 1) is available to all self-employed regardless of income. However, the selected class should correspond reasonably to the worker's actual income — the tax authorities may challenge a class selection that is clearly disproportionate to earnings.

Can I contribute more to EFKA for a higher pension?

Yes. Self-employed workers can select a higher insurance class to increase their pension accrual. Employees can generally not increase their contributions beyond the mandatory rate (the contribution is a fixed percentage of earnings). However, employees can make voluntary additional contributions through supplementary private pension plans (TEP — Ταμείο Επαγγελματικής Ασφάλισης) which benefit from tax relief.

Is there a social security agreement between Greece and my country?

Greece has bilateral agreements with EU/EEA member states, the UK, the United States, Canada, Australia, and several other countries. These agreements typically provide for totalisation of contribution periods and prevention of double coverage. Check the specific agreement with your country for details.

Disclaimer

This guide is for informational purposes only and does not constitute legal or tax advice. Social security rates, classes, and regulations are subject to change. Consult a qualified λογιστής (accountant) or εργατολόγος (labour law specialist) for advice tailored to your specific situation. The information reflects the rules applicable in 2026 as of the date of publication.