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Measure Name
Date when measure came into force
Establishment of EOPPY-increase in certain rates 2011/03/02
Establishment of ETEA- equalisation of SSC ceiling 2012/07/01
Results 1 - 2 of 2.

Generic Tax Name Social security contribution (Employees)
Tax name in the national language Ασφαλιστικές εισφορές εργαζομένων
Tax name in English Employees social security contributions
Member State EL-Greece
Tax in force since 1943/03/31
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

United Fund for supplementary insurance (ETEA): Law 4052/2012 articles 35-48, Law 4225/2014 Art. 5, Law 4334/2015 Art. 1, par. 28-29

ETEA was set up by the unification of the former supplementary pension funds:

- United Fund for Employees’ Supplementary Insurance (E.T.E.A.M.)

- Fund for Supplementary Insurance for Private Sector (T.E.A.I.T.)

a) supplementary insurance sector for the personnel of Societies Anonymes producing wine and beer (T.E.A.P.O.Z.O.)

b) supplementary insurance sector for private schools teachers (T.E.A.E.I.G.E.)

c) supplementary insurance sector of commercial stores’ employees (T.E.A.Y.E.K.)

d) supplementary insurance sector for employees in shipping agents and tourist agencies (T.E.A.Y.N.P.T.)

e) supplementary insurance sector for Chemists (T.E.A.C.H.)

 

- Insurance Fund of Bank Employees and public utilities (T.A.Y.T.E.K.O.) (Branch of supplementary insurance)

a) Insurance Sector of Greek Public Power Corporation of Electricity (TEAP-DEH)- (supplementary insurance)

b) supplementary insurance sector for Hellenic Post Personnel (TEAP-ELTA)

c) supplementary insurance sector for Hellenic Telecommunication Organization Personnel (TEAP-OTE)

d) supplementary insurance sector for Hellenic Broadcasting, Television and Tourism Employees (TEAP-ERT)

e) supplementary insurance sector of ETVA BANK Personnel (TEAP-ETVA)

 

- Fund for Supplementary Insurance of Public Sector (T.E.A.D.Y.)

a) supplementary insurance sector for personnel of social security organizations (T.E.A.P.O.K.A.)

b) supplementary insurance sector for Municipal and Communal employees (T.A.D.K.Y.)

 

- United Insurance Fund of Bank employees (E.T.A.T.)-(supplementary insurance)

- From 01.01.2015 all funds and sectors for supplementary insurance that have not been integrated in ETEA so far are also included in ETEA. 

The provisions of statute of each above mentioned supplementary pension funds will be in force until a new statute of ETEA comes in force.

 

Social Insurance Institute (IKA): Law 1846/1951 as amended by Law 2084/1992, Law 4093/2012, Law 4254/2014

 

Insurance Fund for People employeed in the Mass Media (ETAP-MME):Law 3655/2008

 

Insurance Fund for Marine Employees (NAT):  Law 792/1978 (The fund was established in 1861)

 

Health Insurance Fund for employees in  Public sector and Municipalities (OPAD – TYDKY):Law  2768/1999, Law 3655/2008, Law 3918/2011 

 

Supplementary InsuranceFund for employees in  Utilities and Banks ( TAYTEKO):  Law 3655/2008 art. 70

 

National Organization of health services (EOPYY): Law 3918/2011, Law 4052/2011 art. 13,  Law 4075/2012 art 42, Law 4093/2012.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope Greece.
 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

United Fund for supplementary insurance (ETEA): a) the employers of the workers in the private, public and broader public sector, banks and utilities. b) self-employed and c) independently employed.

Social Insurance Institute (IKA-ETAM):persons employed (as a main occupation) to natural or legal entities provided that they are not covered by any other type of insurance.

United Fund for People employed in the Mass Media (ETAP-MME)  ( Τhere are eight 8 discrete sectors each one with it’sown legilslation and fiscal independence.

Natural or legal entities in the Mass Media sector for their employees. Also specific self employed categories in the Mass Media business sector.

Insurance Fund for Marine Employees (NAT):

Natural or legal entities for the marine as crew members on their ships.

Health Insurance Fund for employees in  Public sector and Municipalities (OPAD – TYDKY): provides benefits in cash for employees in public sector and municipalities.

Supplementary Insurance Fund for employees in  Utilities and Banks ( TAYTEKO): 

account for health cash benefits : provides benefits in cash for employees in utilities and banks.

National Organization of health services (EOPYY): provides  health benefits in kind for all employees.

EOPYY is supervised from Ministry of Health (law 4052/2012, art 10).

 

In all of the above cases, the employer is bound to credit employees' and employers' social security contributions to the social security institutions, since the employer withholds the employees' contributions from their remuneration.

 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments

The provision of dependent employment as a main occupation for which compensation is paid, with the purpose of providing health insurance, pension due to old age or invalidity, cash benefits, maternity, etc

  

United Fund for supplementary insurance (ETEA):

- Persons (employed before and after 1.1.1993) insured in ETEA : employees’ remuneration of any type

Ceiling for the calculation of social security contributions is set up the 8-ply of the average monthly GDP per capita of year 1991 as subsequently adjusted by the corresponding annual increase rate for the public sector. For year 2013 is set to 5,546.80 euro.

Higher ceilings are still valid.

- Persons (self-employed and independently employed insured in ETEA before and after 1.1.1993): payable by the insured on the insurance class in which contributions are paid to the respective main insurance fund.

 

Social Insurance Institute (IKA-ETAM):

Persons insured at any time (both by 12/31/1992 and since 01/01/1993): remuneration of any type. There is a ceiling for the calculation of social security contributions which is set to the 8-ply of the average monthly GDP per capita of year 1991 as subsequently increased by the corresponding annual pension increases for the public sector. From 2013 onwards the ceiling is set to 5,546.80 euro.

 

United Fund for People employed in the Mass Media (ETAP-MME):

same as IKA – ETAM.

 

Insurance Fund for Marine Employees (NAT):

Amount based in Wage there’s no upper limit.

 

Health Insurance Fund for employees in  Public sector and Municipalities (OPAD – TYDKY):  overall remuneration of any kind.

 

Supplementary Insurance Fund for employees in  Utilities and Banks (TAYTEKO): 

account for health cash benefits :  overall remuneration of any kind.

 

National Organization of health services (EOPYY): overall remuneration of any kind.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

United Fund for supplementary insurance (ETEA): none

 

Social Insurance Institute (IKA-ETAM):

- Women - mothers: during the first twelve months after childbirth, social security contributions for women insured are reduced by 50%, provided that there are no reductions of any other type. This refers to the main pension scheme.

- Blue collar workers during their training period: social security contributions are calculated on 50% of their real wages  and the social security burden is carried out by both the employer and the employee in line with their social security rates.

- Construction works concerning: For new farmers on borderland, there is a deduction of 50% of the corresponding minimum contributions (according to article 38 of the Insurance Regulation of the Institute).

 

Health Insurance Fund for employees in  Public sector and Municipalities (OPAD – TYDKY):    none

 

Supplementary Insurance Fund for employees in  Utilities and Banks (TAYTEKO): 

account for health cash benefits :  none

 

National Organization of health services (EOPYY):   none

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions

Health care
2.55 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment
2.93 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

Total social security rates are set at 15.5% of the gross earnings (Contributions are paid 14 times a year). Higher contributions are due (18.95% paid by the employee) in case of blue-collar workers who are engaged in heavy work (unhealthy, dangerous, etc. work).

 

United Fund for supplementary insurance (ETEA):

- All employees insured in ETEA: the contribution rate is 3% on any type of remuneration.

In the case of hard and insalubrious work the contribution rate is 4.25% while in the case of extra hard work the contribution rate is 4%.

- The self-employed and the independently employed (before and after 1.1.1993) insured in ETEA: the contribution rate, payable by the insured, is 6% on the insurance class in which contributions are paid to the respective main insurance fund.

 

Social Insurance Institute (IKA-ETAM):

Insurance for:

1. sickness,  maternity and cash benefits : employees 2.55%   -  retired 4%

From above  2.15% for employees & 4% for  retired  are attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind and

the rest 0.40 % for employees  remains  to fund for cash benefits.

2. old-age and invalidity pension: 6.67%

3. hard and insalubrious work: 2.20%

 

In addition, IKA-ETAM collects on behalf of other institutions the following:

- For the Greek Manpower Employment Organization (OAED) 1.93%

From 1-7-2014 onwards employees' social security contributions of 1% for Distributional Account for Economic Benefits (ΔΛΟΕΜ) are abolished

- For the Workers' Housing Organization (OEK) 1.00%

- For the Workers' Social Benefit Organization (OEE) 0.35%

 

United Fund for People employed in the Mass Media (ETAP-MME):

Each of the eight sectors has different contributions as percentage (%) on wage regarding old-age and invalidity pensions. Also depending on the sector exist contribution as a percentage on amounts from press or magazine sales

- account for health cash benefits :  

Sector of Owners, Editors and Employees (TAYSIT):

a. employees, editors and publishers of non-daily magazines and newspapers:

employees 2% (1.40% is attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 0.60% remains to fund for cash benefits)

b. owners:

6% to the amount on which pension contribution is calculated (4.20% is attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 1.80% remains to fund for cash benefits)

c. correspondents -  photojournalists

6% Χ 30-plus Η.Α.Ε. (4.20% is attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 1.80% remains to fund for cash benefits)

d. fund employees:

2.55% (2.15% is attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 0.40% remains to fund for cash benefits)

e. retired:

4% on pension paid

 

Sector of Newsboy Athens Agencies and Employees (TSEYP): 

Employees

  •  Newsboys: 0.25% on newspaper price (0.20% is attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 0.05% remains to fund for cash benefits)
  •  Employees of agencies and fund (2.00% is attributed to National Organization of Health Care (EOPYY) for health benefits)

2%  on salary paid

Publishers and agencies

  • 0.50%  on newspaper price (0.40% is attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 0.10% remains to fund for cash benefits)
  • 1%  on magazines price (0.80% are attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 0.20%remains to fund for cash benefits)

These are lower limits of monthly contributions depending on years of employment:

- Up to 1 year of employment: 25.00€

- 1-5 years of employment: 40.00€

- 5-10 years of employment: 50.00€

- 10-20 years of employment: 60.00€

- >20 years of employment: 75.00€

 

Retired 4.00% pension paid, attributed to National Organization of Health Care (EOPYY) for health benefits in kind

 

Sector of Athens Technical Press (TATA):

14% from the resources of the insurance sector Artisans Press Athens & Thessaloniki

0.98% on all kind of earnings (0.69% is attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 0.29% remains to fund for cash benefits)

Retired 4%  on pension paid

 

Insurance fund for Marine employees (NAT):

For ships under Greek flag or EU member state flag, 9 % on amounts based on wages depending on the mariners job description

For ships under foreign state and non EU member state flag, the above percentage is 11 %

For some commercial  ship categories, employees don’t pay contributions

In addition NAT collects on behalf of other institutions as following:

For Special account of Family Benefits (ELOEN) : 1 %

For Supplementary Insurance Fund for Marines (KEAN) 2 %

For special marine fund (EN) : 0.35 %

 

Health Insurance Fund for employees in  Public sector and Municipalities (OPAD – TYDKY):

OPAD: 

employees:  2.55%  on salary 

Retired:  4% on the pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.35%  on salary

retired:  4% on the pension paid

the rest remain at the fund for health benefits in cash

TYDKY:

employees: 2.55%

Retired: 4%

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary plus 1% for each insured  family member

retired:  4% on the pension paid

the rest remain at the fund for health benefits in cash

 

 

Supplementary Insurance Fund for employees in  Utilities and Banks (TAYTEKO): 

- account for health cash benefits:  

Sector of  employees in telecommunications  (TAP −ΟΤΕ):

Employees:  2.55 on salary  plus 0.50 % for each insured family member

Retired: 5% on pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary plus 0.25% for each insured  family member

retired:  5% on the pension paid

the rest remain at the fund for health benefits in cash : 0.40%  on salary plus 0.25% for each insured  family member

 

Sector of  employees in  public transportation – trolley (TAP-HSAP) :

Employees:  3%  on salary   

Retired:  4% on pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary  

retired:  4% on the pension paid

the rest 0.85% remain at the fund for health benefits in cash: 0.85%  on salary  

 

Sector of  employees in  public transportation – electric train (TAP HLPAP):

 

Employees:  2.55%  on salary   

Retired:  4% on pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary  

retired:  4% on the pension paid

the rest 0.40  remain at the fund for health benefits in cash

 

Sector of  employees in electricity company  (TAP-DEH):

 -Persons insured until 31-12-1992:

Employees:  2.50% on salary

- Persons insured since 1-1-1993

Employees: 2.55% on salary

Retired:  4% on pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary  

retired:  4% on the pension paid

the rest 0.40% and 0.35% respectively remain at the fund for health benefits in cash

 

-Persons insured since 1-1-1993 : 7,65% of insurance class level

 

 

Sector of  employees in  industrial bank (TAP-ETBA)

Employees:  3% on salary, plus 0,50% for the first insured family member and plus 0,25% for each additional insured family member 

Retired:  4% on pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary  

retired:  4% on the pension paid

the rest 0.85%  remain at the fund for health benefits in cash

 

Sector of  employees in commercial  bank (TAP-ETE):  

Employees:  3%  on salary   

Retired:  4% on pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary  

retired:  4% on the pension paid

the rest 0.85%  remain at the fund for health benefits in cash

 

Sector of  employees in other   banks  (TAAPTPGAE) 

Employees:  3%  on salary   plus 0.25 % for insured wife/husband  plus 1% for each insured family member

Retired:  4% on pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary  plus 0.125 % for insured wife/husband  plus 0.50% for each insured family member

retired:  4% on the pension paid

the rest 0.85%  remain at the fund for health benefits in cash

 

Sector of  employees in  “Ethniki” insurance company  (TAPAE ETHNIKI) 

Employees:  2.55%  on salary   

Retired:  4% on pension paid

From above attributed to National Organization of  Health Care (EOPYY)  for health benefits in kind:

employees:  2.15%  on salary  

retired:  4% on the pension paid

the rest 0.40%  remain at the fund for health benefits in cash

 
Tax due date

United Fund for supplementary insurance (ETEA): The employer has the obligation to disburse employees' and employers' social security contributions up until the last working for the public sector day: a) of the next calendar month following the month in which the employees provided their services (for the private sector) and  b) of the second month following the month in which the employees provided their services (for the public sector).

Social Insurance Institute (IKA-ETAM): The employer has the obligation to disburse employees' and employers' social security contributions up until the last working for the public sector day: a) of the next calendar month following the month in which the employees provided their services (for the private sector) and b) of the second calendar month following the month in which the employees provided their services (for the public sector).

United Fund for People employed in the Mass Media (ETAP-MME)

same as IKA – ETAM

Insurance Fund for Marine Employees (NAT):

Every ship crew is occupied for a six month duration which can be extended for another six months etc

The employer has the obligation to disburse employees' and employers' social security contributions up until three months from the beginning of occupation and in any case not longer than six months which is the date the occupation expires.

 
Tax collector

Social security institutions.

 
Special features

In force since:

United Fund for supplementary insurance (ETEA): 2012

Social Insurance Institute (IKA-ETAM): 1993

United Fund for People employed in the Mass Media (ETAP-MME):  2008

Insurance Fund for Marine Employees (NAT) : 1861

Health Insurance Fund for employees in  Public sector and Municipalities (OPAD – TYDKY):  1999

Supplementary Insurance   Fund for employees in  Utilities and Banks ( TAYTEKO):   2008

National Organization of health services (EOPYY) : 2011

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d6112

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 8,538.00 EUR 4.12
2010 9,237.00 EUR 4.09
2009 8,880.00 EUR 3.74
2008 9,798.00 EUR 4.05
2007 9,427.00 EUR 4.05
2006 8,686.00 EUR 3.99
2005 8,693.00 EUR 4.36
2004 8,123.00 EUR 4.19
2003 8,042.00 EUR 4.50
2002 7,027.00 EUR 4.30
2001 6,123.00 EUR 4.02
2000 5,608.00 EUR 3.92
1999 5,095.00 EUR 3.64
1998 4,735.00 EUR 3.67
1997 4,380.00 EUR 3.47
1996 3,854.00 EUR 3.35
1995 3,442.00 EUR 3.29

Comments