Greece HR Information

Updated on: 2025/08/05 15:25 (UTC)

Overview

Greece does not have a single unified law for labor relations. Numerous separate laws address individual and collective labor issues, drawing on provisions of the Greek Constitution that guarantee freedom of business activity for employers and the right to work for employees.

Hiring

Employment Contracts

An employment contract is required by law whether the employment is for a fixed or indefinite period and whether the employee is compensated on a salary or a wage basis. The employment agreement is not required to be in writing, other than for part-time or temporary employment agreements and the renewal of fixed-term employment agreements. The employer must provide the employee with the main terms of the employment in writing, however.

These include:

• information regarding the contracting parties,
• location of work and description of the job,
• duration of the contract,
• annual leave entitlement,
• severance and notice obligations,
• salary,
• applicable bonuses and benefits,
• working hours, and
• the governing collective labor agreement, if any.

This information should be provided within two months of the starting date of an employee with an indefinite employment agreement, within 15 days of the starting date for part-time employees and within five days for employees with a fixed-term agreement.

Employees have the right to request telework, flexible work hours, or part-time employment. Teleworkers have the right to refrain completely from working and communicating with their employers outside working hours and during their statutory leave. Employers also must bear the costs of employee’s telecommuting and ensure any monitoring of teleworkers’ performance complies with the country’s data privacy laws.

On a monthly basis, employers must pay their teleworkers at least 13 euros for costs related to the use of their domestic working space, 10 euros to cover telecommunication connectivity costs, and 5 euros for equipment maintenance expenses, unless they already have arrangements to provide equipment for the teleworking employee.

Restrictions on Hiring

Children under the age of 15 are prohibited from entering the workforce.

The use of temporary workers is prohibited if the company has initiated collective redundancies (mass layoffs) within the last six months or redundancies of workers with the same skills within the last three months.

Recordkeeping

Employers in Greece must keep a personnel file with all relevant employee information.

Recordkeeping requirements may vary depending on what type of business the employer is engaged in.

Information that must be collected and retained includes:

• documents on employee illnesses,
• documents on employee absences,
• employee qualifications,
• past service of employee,
• social security number,
• information on family members,
• any loans made to the employee by the employer, and
• work performance evaluations.

The records must be made available for inspection by Greek labor authorities. Businesses should seek legal advice regarding the maximum time that records should be kept according to the business field.

Employers must also keep a book with information on newly hired employees and keep records of all overtime worked for at least five years.

Failure to record employee information may subject an employer to fines.

Background Checks

In certain areas of employment, an employee must give the employer a medical record or official medical document certifying good health and must provide a new medical certification each year.

Noncompetition Agreements

In order for the employer to enforce a noncompete clause, the following requirements must be met:

• the employer can prove it has a legitimate business interest to protect,
• the scope of restrictions is reasonable,
• the noncompete clause applies to the job position and the needs of the company, and
• the employee receives reasonable consideration.

Reference Citations

Employment Contracts: Presidential Decree 156/1994

Immigration and Work Permits

In General

Foreign workers generally must obtain a visa to enter Greece and residence and work permits to work legally in the country. Prior to offering a non-EU national a position, a Greek employer must prove that no qualified Greek or EU national is available to fill the position. Work permits are valid for one year but are renewable for two-year increments. Prior to applying for a residence permit, applicants must obtain a tax number from the local tax office and a social security number from the Social Security Institute.

Visas and Work Permits

Employers wishing to employ foreign workers must gain approval from the general secretary of the region at least three months prior to the intended hire date.

Prior to offering a non-EU national a position, a Greek employer must prove to the Office of Manpower that no qualified Greek or EU national is available to fill the position.

Foreign workers generally must obtain a visa to enter Greece and a residence permit to work legally in the country. Residence permits for non-EU citizens are sorted into four major categories—permits for dependent employment or provision of services of work, permits for seasonal employment, permits for corporate executives, and permits for temporary travel for the provision of services. Citizens of an EU member state must register at a police station in Greece and obtain specialized residence permits. These permits are valid for five years.

Permits for dependent employment or the provision of services allow foreign workers to work for a given employer in a given role. They are valid for one year but are renewable for two-year increments. To apply for a permit, eligible employers must file an application with their municipality of residence and deposit three months’ salary for each foreign worker with the foreign worker’s nearest Greek consulate, which is returned upon the foreign worker’s receipt of a residence permit.

Permits for corporate executives are provided for members of boards of directors, managers, legal representatives and senior executives, as well as certain specialized scientific personnel and technicians. Up to 5 percent of a company’s personnel may consist of executive permit holders. Permits are valid for one year initially and can be renewed in two-year increments. Foreign nationals wishing to obtain these permits should submit an application to the Directorate for Aliens and Migration of the Ministry of Interior, Public Administration and Decentralization.

Permits for temporary travel for the provision of services are granted to foreign nationals under a signed contract specifying the services to be provided, the period of provision, the number and speciality of the persons to be employed and the payment of the employees’ travel expenses, medical and pharmaceutical care and return costs. The permit is issued by the General Secretary of the Region for up to one year, renewable in exceptional cases for up to six additional months.

Prior to applying for a residence permit, applicants must obtain a tax number from the local tax office and a social security number from the Social Security Institute.

Executives transferred to Greece can generally expect to receive their residence/work permits within a month, other applicants in six to 12 months.

A foreign employee must submit an application for renewal at least 60 days before the residence/work permit is to expire.

Employers may transfer third-country nationals to work in Greece within the same group of companies for up to three years as senior managers or specialists. The Intra-corporate transfer (ICT) permit allows an employee to work in another EU country for a company of the same group for stays of up to 90 days in a 180-day period. Foreign workers must have worked for their sending company continuously for at least twelve months in order to be eligible for an ICT permit.

Digital Nomad Visa. The government has introduced a new visa for foreign nationals who are seeking to work remotely in Greece. The visa allows individuals to live in Greece for one year while working for a company registered abroad. Applicants must earn at least 3,500 euros per month and cannot engage in work for a local company. The permit is renewable for a maximum of two years.

Penalties

Employer penalties for noncompliance include fines of up to 15,000 euros, closure of the business from one to 24 months and imprisonment for three months to five years.

Reference Citations

Visas and Work Permits: Immigration in Greece

Nondiscrimination

In General

Employers cannot discriminate against employees on the basis of sex, race, national origin, age, disability, religion or belief, or sexual orientation.

Types of Discrimination

The labor laws require the equal employment of all Greek citizens without discrimination based on sex, race, national origin, age, disability, religion or belief or sexual orientation. Employees who work part-time, in temporary positions or pursuant to a fixed-term contract are entitled to the same protection against discrimination as full-time permanent employees.

Gender Discrimination

Greek law guarantees men and women equality of treatment in all aspects of work, including equal pay for work of equal value. Discrimination based on gender is prohibited in all aspects of employment.

While there are no specific prohibitions against sexual harassment in Greek law, the guarantee of a worker’s right to respect found in the Greek Constitution and the Civil Code has been interpreted to include protection against harassment. Sexual harassment is defined to include (among other things) unwelcome touching, lewd glances, demands for sexual favors and sexual assault.

EU Pay Transparency Directive: As a member state of the European Union, Greece has until June 2026 to transpose the minimum requirements of the EU Pay Transparency Directive into its national law or amend any current pay equity laws to conform with the directive, which aims to promote pay equity between men and women. The directive introduces requirements on gender pay gap reporting, salary history bans during the hiring process, and wage disclosure in job vacancy listings. The national law may go beyond the minimum requirements of the directive, but the law may not directly conflict with the directive requirements.

Harassment and Violence

Employers with 20 or more employees must collaborate with employee representatives to develop an internal policy aimed at preventing harassment and violence, establish a system for managing internal complaints about harassment and violence, and introduce an equal opportunities policy.

Reference Citations

Nondiscrimination: Constitution of Greece (as amended), art. 5

Gender Discrimination: Constitution of Greece (as amended), art. 22

Harassment and Violence: Law 4808/2021

Employee Privacy

Employee Data

On May 25, 2018, the General Data Protection Regulation (GDPR) superseded the Data Protection Directive as the primary law governing data privacy in the EU. The GDPR establishes minimum requirements for the processing of employee data and allows EU member nations to introduce more restrictive local legislation. Stricter requirements can also be established in collective bargaining agreements or work contracts. For more information, see the In Focus: International Privacy Laws.

Employee Monitoring and Surveillance

Employee monitoring systems can be used when needed to protect an overriding right of the employer, provided employees are notified in advance and the monitoring does not offend their dignity. Internet monitoring is permitted only if preventive measures have not been effective. Surveillance systems should be limited to entrance points unless otherwise necessary. E-mail monitoring is allowed to detect and avoid criminal activities for which the employer can be held liable.

Under the GDPR, employers can monitor employees only if there is a lawful basis for doing so. Lawful bases can include preventing employee misconduct, deterring crime, and ensuring compliance with health and safety procedures. Employees must be given prior notice, and any data that is collected must be used and kept only to fulfill its original purpose.

Reference Citations

Employee Data: General Data Protection Regulation, 2016

Employee Monitoring and Surveillance: General Data Protection Regulation, 2016

Compensation

Hours of Work

The normal work week is 40 hours and five days, although a six-day work week of up to 48 hours can be negotiated in an agreement. Sunday is considered an obligatory public holiday. Effective July 1, 2024, employers that operate continuously or, when not open every day, on 24-hour schedules may have employees who normally have five-day weeks work six days in a week under a new labor law.

Where an employee works a 40-hour week, he or she may work five additional hours a week at the employer’s discretion. These extra hours are compensated at 20 percent above the normal hourly rate and do not constitute overtime.

Employees are entitled to a minimum rest period of 11 continuous hours in each 24 and of 24 continuous hours each week, generally Sunday. A break of 15 to 30 minutes must be granted for a workday that exceeds four hours, during which the employee must be allowed to leave his or her work post.

Employers must record employees’ work hours, including break time and overtime, into an electronic system monitored by the Ministry of Labor. The system is designed to ensure compliance with work hour laws and cannot be deactivated by employers. Companies can be fined 10,500 euros per employee if they switch off their digital card system. Employers that do so three times in a twelve-month period can have their business suspended for up to 15 days.

Minimum Wage

Effective Apr. 1, 2024, the monthly minimum wage is 830 euros for salaries paid 14 times per year. From Jan. 1, 2023, to Mar. 30, 2024, the monthly minimum wage was 780 euros for salaries paid 14 times per year.

Greece’s official monthly minimum wage for employees is designed to accommodate 14 payments for a year. There is an unofficial but prorated and commonly accepted monthly minimum wage to accommodate 12 payments for a year that is determined by multiplying the official monthly minimum wage by 14 and dividing the result by 12.

Overtime

Any work beyond 45 hours in a week is treated as overtime. The duration of overtime cannot exceed three hours each day. Lawful (authorized) overtime up to 150 hours annually is compensated at a premium rate of 40 percent above the normal hourly rate, overtime in excess of 150 hours at a premium of 60 percent above the normal hourly rate. During periods of increased business activity, employees may work an additional two hours per day and in lieu of compensation take the equivalent hours of rest at a later time. An employee may not work more than an average of 48 hours a week throughout a four-month period. Employers must notify the Labor Ministry prior to any period when employees will be working more than 45 hours in a week.

Employers that require employees to work on Sunday or a public holiday must pay employees 75 percent above normal wages.

Employers must keep a record of all overtime hours worked by their employees.

Wage Payment

Employers must pay salary at least once a month.

Mandatory Bonuses

Employees are entitled to receive one month’s salary as a Christmas allowance, half a month’s salary as an Easter allowance, and half a month’s salary as a holiday bonus.

Reference Citations

Hours of Work: Agreement on Working Hours, No. 3385 of 2005, arts. 1-2 (Greek)

Minimum Wage: European Union Eurosat

Overtime: Agreement on Working Hours, No. 3385 of 2005, art. 1 (Greek); Presidential Decree No. 515 of 1970 on Working Limits, arts. 1-3 (Greek)

Benefits

Vacation

Employees are eligible for vacation leave when they have worked for the same employer for 12 months. Employees on a five-day weekly schedule are entitled to 20 days of leave, while employees who work six days a week receive 24 days. The leave entitlement is increased by one working day for each year of employment in addition to the first up to 22 days if the employee works a five-day week, 26 days for employees who work six days a week. Employees in their first year of employment earn leave in proportion to the time worked.

Employers may user their annual leave entitlement up to the end of March of the next calendar year.

Holidays

An employee must have worked for the same employer for at least 12 months to be eligible for holiday leave.

Public holidays in Greece are announced each year by the government. The following 14 days are customarily considered national holidays:

• Jan. 1: New Year’s Day
• Jan. 6: Epiphany
• Shrove Monday
• March 25: Independence Day
• Good Friday
• Easter Sunday
• Easter Monday
• May 1: Labor Day
• Orthodox Whit Sunday
• Orthodox Whit Monday
• Aug. 15: Assumption of the Virgin Mary
• Oct. 28: National Day
• Dec. 25: Christmas
• Dec. 26: Boxing Day

Employees who work on a public holiday are entitled to their statutory minimum or contractual day’s pay plus 75 percent of the statutory day’s pay.

Public holidays that fall on a weekend remain on that date.

Maternity Leave

Female employees insured by the Social Security Institute with 200 days of contributions in the previous two years are entitled to eight weeks’ maternity leave prior to childbirth and nine weeks following at 50 percent of previous daily earnings and to additional “protection for maternity” leave of up to six months following maternity leave.

If the woman is not insured but her husband is, the payment goes to the husband.

Employees are entitled to return to the same or an equivalent position following maternity leave.

Following maternity leave, mothers are entitled to a one-hour reduction in daily working time for 30 months. Alternatively, a two-hour reduction in daily working time can be taken for the first 12 months and a one-hour reduction for another six months.

Employees who are caregivers or have children under the age of 13 can request to work flexibly.

Paternity Leave

Fathers are entitled to fourteen days’ paid leave upon the birth of a child and may work reduced hours without a reduction in pay to care for the child. Working fathers are also entitled to a period of leave if the mother works and does not make use of her leave.

Employees who are caregivers or have children under the age of 13 can request to work flexibly.

Sick Leave

Employees who cannot work due to disability are still entitled to compensation; the length of the entitlement is based on the length of employment.

The insured must have at least 120 days of insurance contributions (100 if working in construction) in the calendar year before the incapacity began or 100 days of contributions in the last 15 months excluding the last quarter. The benefit is paid for 182 to 720 days, according to the insured’s contribution period. The employee is entitled to payment of 50 percent of daily earnings after a three-day waiting period. If the insured has worked for the same employer for at least a year, the employer must pay the difference between the cash benefit and the employee’s earnings for a month; if the employment period is less than a year, the employer pays the difference for two weeks.

Employees may take up to six days of unpaid leave per year to care for dependent family members. The entitlement increases to eight days for employees who have two children and to fourteen days for employees who have three or more children. Dependent family members are defined as children up to 16 years of age, children over age 16 who require care for a health issue, spouses who have a serious illness, and, in some cases parents or unmarried siblings who have a serious illness.

Other Leave

Parental leave. Workers who have children up to age 18 are entitled to periodic absences during the workday up to the equivalent of four days a year to speak with their children’s teachers. The employer must agree and pays for the leave.

Full-time employees can take six days of unpaid parental leave a year to care for a sick child under the age of 16. If an employee has two children, the leave allotment is increased to eight days, if three or more children, to 14 days. Employees who have completed a year of service with their employer are also entitled to unpaid parental leave of at least four months until the child turns six.

If an employee’s child is seriously hurt or ill and hospitalized, the employee is entitled to a maximum of 30 unpaid days off to be with the child. Working parents with children younger than 18 who suffer from a disease that requires blood transfusion, dialysis, or a transplant are entitled to paid parental leave of 10 days per year.

Caregiver leave. Employees with six months of service can take up to five days a year to care for a relative or other person with serious medical conditions, provided the person lives with the employee and requires significant care or support.

Marriage leave. Although there is no legal requirement, employees are typically granted between three and five days’ paid leave to get married.

Unpaid leave. Unpaid leave may be granted for up to one year upon written agreement of the parties. During the unpaid leave the employment contract is suspended and no social security contributions are due.

Pensions and Social Security

Employees are eligible for an old-age pension at age 67. Benefits are based on the length of coverage and pensionable earnings.

Employers evading their social security responsibilities are a significant problem in Greece. Law 4225/2014 was adopted to improve the situation with regard to the prevention of undeclared and uninsured employment. The law provides:

• a significant increase in fines in case of work declared only to the Ministry of Labor and not to the competent social security organization,
• the responsibility of social security authorities to check within 30 days whether the stated social security contributions were in fact paid by the companies, and
• the requirement that a special file, which must be kept at the workplace and made available to authorities, be maintained to register work hours in the event of any changes.

Workers’ Compensation

Employees covered by IKA, Greece’s largest and most prominent insurance carrier, who cannot work due to an occupational injury or illness receive salary-replacement payments from the insurance provider during the period of recovery unless the employee is injured through his or her own negligence, in which case the employer is obligated to pay the compensation.

A workplace injury must be reported within five days. Accidents that occur while commuting to and from work are covered. The minimum qualifying period for occupational disease is set by law for each disease. In certain cases, the Health Commission of the Social Insurance Institute determines eligibility.

Payment for temporary disability equals 50 percent of daily earnings and is paid after a three-day waiting period. If the insured has worked for the same employer for at least a year, the employer must pay the difference between the cash benefit and the employee’s earnings for a month; if the employment period is shorter than a year, the employer pays the difference for two weeks.

Reference Citations

Vacation: Annual Leave Law, No. 3302 of 2004, arts. 1-2 (Greek)

Maternity Leave: Law Promoting Employment, No. 2874 of 2000, § 11

Paternity Leave: Law 4808/2021

Sick Leave: Emergency Law, No. 190 of 1967, art. 5 (Greek)

Labor Relations

In General

Employees and employers have a constitutional right to voluntarily organize. Trade union representatives are typically consulted by employers in advance of collective dismissals; changes in the legal form of the business; transfer, expansion, or limitation of the company’s operations; introduction of new technology; annual planning of investments in health and security measures; restructuring; and other changes in employment conditions.

The first step in dispute resolution is to attempt to resolve an issue voluntarily between the employees and management. If this does not work, outside mediation is brought in. If mediation is unsuccessful, the dispute must go to arbitration.

Trade unions are the only organizations that can declare a strike and must give employers 24 hours’ notice. During a lawful strike, the employer is prohibited from using union members to break the strike and from locking out employees.

In cases where a business is sold or transferred, the successor employer becomes responsible for its predecessor’s rights and duties towards the employees under the collective agreement.

Right to Organize

Article 12 of the Greek Constitution gives both employees and employers the right to organize, provided participation in a union is voluntary. Trade unions and employer’s organizations are protected under the Right of Association statute and do not require government approval to form or to operate.

Trade unions in Greece are organized into three levels:

• industry, occupation or company;
• local, regional, or national branches, and
• associations of people.

Second-level trade unions are comprised of federations and labor centers, third-level unions of confederations of federations and labor centers. Employees are entitled to join a trade union of their company or industry and a second-level union after two months of employment.

Works Councils

Employees in a company with 20 or more workers or in a company with 50 or more employees and an internal trade union may establish a works council. These councils are comprised of three to seven members elected by the employees at a general assembly. The council is responsible for advising the employer regarding working conditions and the development of the company and is entitled to certain information, as well as to participation in consulting and decisionmaking processes. Where there is no company trade union, the works council must be consulted by management prior to collective redundancies.

Dispute Resolution

The first step in dispute resolution is to attempt to resolve an issue voluntarily between the employees and management. If this does not work, outside mediation is brought in. If mediation is unsuccessful, the dispute must go to arbitration.

Trade union representatives are typically consulted in advance of:

• collective dismissals;
• changes in the legal form of the business;
• transfer, expansion or limitation of the company’s operations;
• introduction of new technology;
• annual planning of investments in health and security measures;
• restructuring; or
• other changes in the employment conditions.

Representatives also have the right to negotiate with the employer for the conclusion of a collective labor agreement.

Strikes and Lockouts

Under the constitution, trade unions are the only organizations that can declare a strike. Employers must be given 24 hours’ notice of the strike, and it is the responsibility of the union to ensure that there is an emergency staff available to work if necessary to maintain the safety of the workplace.

During a lawful strike, the employer is prohibited from using union members to break the strike and from locking out employees. If a court rules a work stoppage illegal, union leaders must end the strike or risk exposing the union and its members to various penalties, including termination.

Successorship Clauses

In cases where a business is sold or transferred, the successor employer becomes responsible for its predecessor’s rights and duties towards the employees under the collective agreement.

Reference Citations

Right to Organize: Constitution of Greece (as amended), art. 12

Works Council: Works Councils Act (as amended), art. 2

Strikes and Lockouts: Law on Trade Unions, No. 1264 of 1982, art. 19 (Greek)

Successorship Clauses: Presidential Decree, No. 178 of 2002, art. 4 (Greek)

Safety, Health and Security

In General

Employers are obliged to ensure employees’ health and safety. Companies that employ more than 20 staff members must adopt written policies to prevent and combat harassment and violence in the workplace and handle internal complaints. Companies that employ fewer than 50 employees must hire a safety technician; those employing 50 or more employees must also hire an occupational physician.

Certain occupations have special regulations prohibiting the use of drugs or alcohol.

Workplace Safety and Health

Employers are obliged to ensure employees’ health and safety. Employers that breach their obligations can incur civil, administrative, and criminal penalties.

Companies that employ more than 20 staff members must adopt written policies to prevent and combat harassment and violence in the workplace and handle internal complaints. Companies that employ fewer than 50 employees must hire a safety technician. Organizations employing 50 or more employees must also hire an occupational physician.

Drug and Alcohol Use

Certain occupations, such as mining and operating heavy machinery, have special regulations prohibiting the use of drugs or alcohol.

Reference Citations

Workplace Safety and Health: Law on Hygiene and Safety, No. 1568 of 1985, arts. 1-4 (Greek)

Termination

Termination by Employer

Employers have the prerogative to dismiss employees with or without cause and with or without notice, although an employee dismissed without cause is entitled to severance pay.

The rules for dismissing an employee without notice vary by job category. While nonprofessional (hourly) employees need only be paid severance, professional employees must be paid severance and any salary they would have received for the duration of the work period during which they were terminated.

If the employer observes the notice period, required severance pay is halved.

Notice of termination is based on an employee’s tenure:

• more than one year but less than two years: one month’s notice;
• more than two years but less than five years of service: two months’ notice;
• more than five years but less than 10 years of service: three months’ notice; and
• more than 10 years of service: four months’ notice.

Terminations are unlawful if based on discrimination grounds or vindictive circumstances following the exercise by employees of their lawful rights.

Dismissal for cause does not require the payment of severance.

While an employer is not required to have just cause for firing an employee in an indefinite-term contract, there are groups of employees that enjoy special protection, including:

• war veterans and disabled employees with mandatory employment contracts,
• union officers through the full year after they have completed their service,
• employees in active military service, and
• pregnant employees and new mothers up until 18 months following birth.

An employer may terminate a fixed-term employee prior to the agreed-upon expiration of the contract for a “serious cause” without prior notice or having to pay severance. Without cause, the employer must retain the employee or pay the employee through the duration of the contract.

The termination notice must be in writing and the statutory severance paid to the employee in order for the termination to be valid.

Whistleblowing. A whistleblower statute was adopted to transpose the EU Directive on Whistleblowing into national law. Private-sector employers with 50 workers or more must establish an internal reporting channel and procedure for whistleblowing related to breaches of government laws and regulations.

Plant Closings and Mass Layoffs

A collective dismissal or mass layoff is defined as the termination of:

• six employees if 20 to 150 workers are employed or
• 5 percent of staff or more than 30 employees if more than 150 workers are employed.

The employer must enter into consultations with employee representatives prior to executing a mass layoff. If no agreement is reached with the representative, the employer must obtain government approval before effecting the layoff.

Payment on Termination

Employers must provide employees with severance payments based on length of service, salary and issuance of prior notification.

Employees who are dismissed without notice are entitled to the following:

• less than one year of service: no severance pay;
• more than one year but less than four years’ service: two months’ wages;
• more than four years’ and less than 6 years’ service: three months’ wages;
• from six to eight years’ service: four months’ wages;
• from eight to 10 years’ service: five months’ wages;
• 10 years’ service: six months’ wages;
• 11 years’ service: seven months’ wages;
• 12 years’ service: eight months’ wages;
• 13 years’ service: nine months’ wages;
• 14 years’ service: ten months’ wages;
• 15 years’ service: eleven months’ wages; and
• over 16 years’ service: twelve months’ wages.

If the employer dismisses employees with notice, the required severance pay for these employees is halved.

Unemployment Insurance

The Labor Force Employment Organization (OAED) manages Greece’s unemployment compensation system. Benefits are provided to unemployed people actively looking for and ready to accept work.

To qualify for unemployment benefits, the worker must have:

• been employed during the previous two years,
• worked at least 80 days during each of those two years,
• worked a total of 200 days in those two years, and
• worked a total of 125 days in the previous 14 months, not including the two months immediately prior to dismissal.

The duration of payments is based on age and on how many days the insured person worked in the required time periods.

Reference Citations

Plant Closings and Mass Layoffs: Law No. 3683 of 2010 on New Social Security System and Related Provisions, art. 74

Personal Taxes

Residency Requirements

An individual’s tax residence is determined based on place of residence, habitual abode, or vital interests in Greece or on presence in Greece for more than 183 days in a 12-month period.

Taxable Income

Greek tax residents are subject to tax on their worldwide income, nonresidents only on income sourced in Greece.

Tax Rates

Income taxation in Greece is progressive with rates ranging from 9 percent to 45 percent depending on annual income.

Employers must contribute about 26 percent of an employee’s gross salary toward social security. The employee rate for social security contributions is about 16 percent. The employer and employee rates vary based on the nature of business activities and the degree of risk involved.

Reference Citations

Residency Requirements: Circular of June 25, 2021, Regarding Tax Residency (Greek)

Web References

In English unless otherwise noted.

Law and Regulations

Annual Leave Law (Greek)

Law on Hygiene and Safety (Greek)

Law Promoting Employment

Personal Data Protection Law (Greek)