Employer of Record (EOR) in Greece: How to Hire, What It Costs, and How to Stay Compliant
An Employer of Record (EOR) in Greece lets a foreign company hire Greek employees legally without setting up a local entity. The EOR becomes the legal employer — running payroll, withholding tax, and paying EFKA contributions — while you keep operational control. Two things stand out for 2026: salaries are paid in 14 instalments a year, and a landmark income-tax reform has cut middle-bracket rates and made income tax-free for workers under 25.
Greece offers a skilled, multilingual workforce and an improving business climate. Its labour and payroll rules are detailed, so an EOR is a practical way to enter the market quickly and compliantly — handling contracts, payslips, EFKA registration, and statutory filings while you focus on growth.
Key benefits of hiring in Greece through an EOR
- No need to register a local company in Greece
- Full compliance with Greek labour and tax laws
- End-to-end payroll and HR management
- Quick and compliant market entry
- Access to local HR, legal, and payroll experts
Why choose an EOR in Greece?
An EOR acts as the legal employer of your workforce in Greece while you keep complete operational control. It is ideal for testing the market, building a team, or hiring a key individual quickly — without incorporating and taking on Greek payroll, EFKA, and compliance obligations directly.
How much does it cost to employ someone in Greece in 2026?
On top of gross salary, a Greek employer pays about 21.3% in EFKA social security (health, pension, unemployment, and related funds). The employee pays 13.87% EFKA plus income tax. Remember that salaries are paid 14 times a year. The example below uses €2,000/month gross.
Salaries are paid in 14 instalments — a Christmas bonus of one month, plus Easter and summer allowances of half a month each. Net pay depends on age and number of children under the 2026 reform, and contributions are capped at a €7,761.94/month base.
Greece at a glance
| Currency | Euro (EUR) |
| Official language | Greek (contracts in Greek or bilingual) |
| Employer contributions | ~21.3% EFKA social security |
| Employee deductions | 13.87% EFKA + income tax |
| Payroll frequency | Monthly, in 14 payments per year |
| Public holidays | 12 national holidays |
| Annual leave | 20 days minimum (rising with service) |
| Standard work week | 40 hours (up to 48 on an optional 6-day schedule) |
| EU / Eurozone | Yes |
Employment framework
Employment contracts
Greek law distinguishes open-ended and fixed-term contracts. Open-ended contracts continue indefinitely and can only be ended with notice and severance; fixed-term contracts end automatically but convert to open-ended if repeatedly renewed. Every contract must state working hours, salary, job title, and location, and must be in Greek or bilingual.
Probation period
Up to 6 months for open-ended contracts, during which either party may assess suitability.
Working hours & overtime
Weekly working time is 40–45 hours for a five-day week and up to 48 hours for a six-day week. An optional six-day schedule for certain sectors was introduced by Law 5053/2023. Overtime is compensated at +40% of the standard hourly rate.
13th and 14th salary
Bonus payments are mandatory in Greece and add up to two extra months of pay per year: a Christmas bonus (one month), an Easter bonus (half a month), and a summer holiday allowance (half a month) — so employees effectively receive 14 salaries a year.
Minimum wage (2026)
The minimum wage is €880 gross per month (paid ×14), and is expected to rise to around €915–920 from April 2026, with the government targeting €950 by 2027. Many sectors set higher minimums through collective agreements.
Payroll & taxation
Income tax — the 2026 reform
A major reform (Law 5246/2025) cut most brackets by two points from 1 January 2026 and added a new 39% band. Employment and pension income is taxed as follows:
| Annual income (€) | 2026 rate | (was) |
|---|---|---|
| Up to 10,000 | 9% | 9% |
| 10,001 – 20,000 | 20% | 22% |
| 20,001 – 30,000 | 26% | 28% |
| 30,001 – 40,000 | 34% | 36% |
| 40,001 – 60,000 | 39% (new) | 44% |
| Above 60,000 | 44% | 44% |
Social security (EFKA)
Contributions total about 35.16% of gross — roughly 21.3% employer and 13.87% employee — funding health, main and supplementary pension, and unemployment (a 1-point cut took effect in 2025). Contributions are calculated up to a monthly ceiling of €7,761.94 for 2026. Corporate income tax is 22%.
Employee benefits & leave
- Annual leave: a minimum of 20 days per year after 12 months, rising with length of service.
- Public holidays: 12 national holidays.
- Sick leave: financial support is provided by e-EFKA after the first 3 days of absence, based on service.
- Maternity leave: 17 weeks (8 before and 9 after birth), plus a further special maternity leave available through the public employment service (DYPA).
- Parental leave: 4 months per parent, partly compensated under national schemes.
- Pension: the legal retirement age is 67 for a full pension, with early retirement possible from 62 with sufficient contributions.
- Common extras: private health insurance, supplementary pensions, transport allowances, and telework stipends are frequently offered.
Termination & notice periods
Termination of open-ended contracts is governed by Law 2112/1920 and Law 4808/2021. Statutory notice for salaried employees depends on length of service:
| Length of service | Notice |
|---|---|
| Up to 1 year | None required |
| 1–2 years | 1 month |
| 2–5 years | 2 months |
| 5–10 years | 3 months |
| Over 10 years | 4 months |
Statutory severance is based on length of service and the last monthly salary — rising from about 2 months’ pay (1–2 years) to a maximum of 12 months’ pay (16+ years). If the required notice is given, severance is reduced by 50%. An EOR handles notice, severance, and documentation per Greek law.
Work permits & immigration
EU/EEA and Swiss citizens work freely in Greece. Non-EU nationals generally need a residence and work permit; Greece has been easing routes for third-country workers to address skill shortages. An EOR can support permit applications and registration with the Greek authorities.
NDA & IP rights
Confidentiality clauses are enforceable where reasonable. Non-competition clauses must be limited in time, geography, and scope to be valid. Intellectual property created during employment generally belongs to the employer unless agreed otherwise.
What changed for 2026
- Landmark tax reform: most income-tax brackets fell two points, a new 39% band replaced part of the 44% band, and workers under 25 now pay no income tax up to €20,000.
- Family relief: lower rates for households with children, reaching 0% up to €20,000 for four or more children.
- Higher minimum wage: a further increase to around €915–920 is expected from April 2026 (target €950 by 2027).
- Lower social security: a 1-point contribution cut took effect in 2025, bringing the total to about 35.16%.
- Higher EFKA ceiling: the monthly contribution cap rose to €7,761.94, and the special solidarity contribution is abolished for private-sector income.
Frequently asked questions
What is an Employer of Record (EOR) in Greece?
How much does it cost to employ someone in Greece in 2026?
What is the minimum wage in Greece in 2026?
What are the income tax rates in Greece in 2026?
Why are salaries in Greece paid in 14 instalments?
What social security contributions apply in Greece?
What is severance pay in Greece?
Do I need a legal entity to hire employees in Greece?
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