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Global Payroll Team
Written by Global Payroll Team
Last updated May 7, 2026
Expert Reviewed
Payroll in Greece
Tax in Greece
Immigration in Greece

Greece map

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Mercans offers complete payroll, PEO and HR services in Greece

Investment opportunities remain abundant across a number of sectors in Greece. Sustained activity in tourism, ICT, energy, environmental sciences, agriculture, logistics and life sciences continues to support the country’s growth. As a member of the European Union and the Eurozone, Greece remains an important economic hub in Southeast Europe.

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Doing Business in Greece

Tariffs and duty rates remain subject to change and should be reconfirmed before selling to Greece. Greece continues to benefit from its strategic position, port infrastructure and EU market access. It remains a World Trade Organization member and applies both EU-level and national regulatory rules in trade-sensitive sectors.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Greece is straightforward. Choose how your company operates from a range of entity types which suit your individual circumstance.

Banking

Banking Hours: Monday – Friday from 8:00 am – 2:30 pm

Working Week

The standard working week is generally 40 hours, usually worked from Monday to Friday.

Labor Law

Recent labor law reforms expanded flexible work arrangements, increased paid paternity leave and introduced rules on remote work and workplace harassment. Greece also regulates working time, overtime, dismissal, leave and digital monitoring of working hours through current labor legislation.

Main Industries

Tourism, shipping, industrial products, food and tobacco processing, textiles, chemicals, metal products, mining and petroleum

GDP Growth

2.1%

Dates & Numbers

dd/mm/yyyy

Official State Name

The Hellenic Republic

Population

10.37 million

Capital

Athens

Major Languages

Greek

Currency

Euro €

Internet Domain

.gr

International Dialing Code

+30

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Greece
Athens, GR
9:15 pm, May 13, 2026
23°C
few clouds
58 %
Wind Gust: 12 mph
Clouds: 20%
Sunrise: 6:16 am
Sunset: 8:26 pm

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Payroll

Employment income is subject to withholding tax. The tax is withheld by the employer and calculated by applying the taxpayer’s progressive income tax schedule.

It is acceptable to provide employees with online payslips

Payslip

Payroll report must be kept for 10 years

Reports

Full-time employees receive 20 working days of annual leave per year on a 5-day week, increasing with service

Annual Leave

Sick leave entitlement depends on length of service and social insurance rules. Employer salary obligations and e-EFKA sickness benefits may both apply

Sick Leave

17 weeks of paid maternity leave and 14 days of paid paternity leave

Maternity & Paternity Leave

Notice for indefinite-term private sector employees generally applies after 12 months of service and ranges from 1 to 4 months depending on service

Employee Termination

Employees in the private sector are entitled to a Christmas bonus and an Easter bonus, which must be paid in cash

13th month salary

920 EUR per month

Minimum Wage

Overtime pay depends on whether the hours are lawful overtime, extra work, night work or work on Sundays and public holidays, with statutory surcharges applying

Overtime

It ranges from 2 to 12 months of wages for dismissal without notice. If the employer gives statutory notice, half severance is generally due

Severance Pay

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Tax and Social Security

Greece charges a number of taxes and levies including income taxes, capital gains tax, excise taxes, VAT and other charges. Individuals are subject to national income tax. Most individuals employed in the public and private sectors and who render dependent personal services are principally, and compulsorily, insured in the Electronic National Social Security Fund e-EFKA.

Tax

Proper accounts must be kept or there may be scope for deemed income to be taxed. Individuals and residents pay income tax based on income and income-producing assets on a sliding scale. Companies who operate a multi-country payroll should take note that all individuals who complete 18 years of age are generally obliged to file a tax return regardless of whether they have taxable income or not.

22%

Corporate Income Tax

44%

Personal Income Tax

24%

Sales Tax

24%

VAT

Social Security

The e-EFKA compulsorily collects contributions for primary pension and other insured benefits. Health coverage and other statutory benefits are included in the contribution framework, while actual contribution burdens vary depending on the category of insured person and applicable funds.

Varies

Social Security Rate

Varies

Social Security Rate for Employers

Varies

Social Security Rate for Employees

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Employment Law

All employers shall implement an electronic system of registration of working hours of their employees. The Digital Employment Card is implemented to monitor compliance of the employers with the legal requirements regarding the working schedule of employees.

Employment Agreement

This is governed by Articles 648 to 680 of the Greek Civil Code which define the nature of the employment contract. The enforcement of employment statutes and regulations is controlled by the Ministry of Labour and Social Security.

Working condition

Employees may work under flexible arrangements subject to the law and agreement with the employer. The annual overtime cap is 150 hours, while eligible employees who are caregivers or who have children up to age 12 can request flexible working arrangements including telework.

Leaves

New laws incorporating Directive (EU) 2019/1158 concern the balance of work and family life and include provisions for employees of the private and public sectors who are parents, including adoptive parents, parents through surrogacy and carers.

Employment termination

Greek employment law stipulates that an employment contract may be lawfully terminated without the employer having to state cause in all ordinary private sector cases, provided statutory procedures are followed. The dismissal may take place either with or without prior notice but severance must be paid according to the law where applicable.

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1 month

Minimum notice period for terminating an employee after 12 months of service

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9

Total number of compulsory nationwide public holidays

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40

Working hours per week

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Not specified

Total number of days for Compassionate & Bereavement Leave

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Immigration

Non-EU citizens who invest in Greece may qualify under specific residence routes, including the Golden Visa framework, subject to current thresholds and legal requirements. Greece also grants residence permits to third-country nationals and their family members under a wide range of work, family, study and investment categories.

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Residency permits

Residence permits can be obtained for a number of categories including dependent employment, family members of Greek or EU citizens, financially independent persons, self-employed entrepreneurs, executives and board members, and foreign investment. For dependent employment, the third-country national generally enters Greece with the required national visa and then applies for the residence permit.

Work Permit validity

Usually 1 year for many initial employment residence routes

Required Documents

Fully completed D visa application form in English or Greek where applicable

Passport valid for at least three months after the expiration date of the D visa

Copies of the passport data page and current residence documents where applicable

A recent passport-sized color photo

Travel medical insurance valid for the required period where applicable

A medical fitness certificate where required

Copy of the applicant’s criminal record where required

Employment authorization and residence permit supporting documents for the specific employment route

Compliant, reliable, error-free and touchless payroll in Greece

Build the best team and hire top talent compliantly in Greece. Get in touch with Greece payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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    FAQs

    What is an Employer of Record (EOR) in Greece and how does it work for foreign companies?

    An Employer of Record in Greece becomes the legal employer of your local workforce. It handles employment contracts, payroll, social security, tax filings and labor-law compliance. Your company supervises the day-to-day work while the EOR takes care of the employment administration.

    Why should businesses use an EOR instead of establishing a legal entity in Greece?

    Choosing an EOR lets businesses hire employees in Greece quickly without forming a local company. It avoids entity-setup costs and delays, reduces administrative burden, and ensures that employment and tax obligations are managed by local experts.

    How does payroll outsourcing in Greece ensure compliance with tax and labor regulations?

    Payroll outsourcing in Greece means the provider calculates salaries, withholds employee tax, contributes to social funds, issues payslips, and submits statutory records in line with Greek legislation. This helps companies maintain full compliance and avoid penalties.

    Can an Employer of Record in Greece hire employees and manage work permits for international companies?

    Yes. An EOR in Greece can recruit and hire staff on behalf of international companies and assist with work and residence permits for non-Greek nationals. The EOR manages all HR, payroll and immigration procedures in accordance with local law.

    What are the main benefits of using EOR and payroll services in Greece for global expansion?

    Using EOR and payroll services in Greece enables faster market entry, full regulatory compliance, lower administrative risk, access to local workforce expertise and flexibility to scale operations while focusing on core business growth.

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