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TOTAL employers contributions are set at 24.56% of the gross earnings and set to a monthly ceiling of EUR 5,546.80. Contributions are paid 14 times a year (Greece has a 14-month pay system). Higher contributions are due (26.71% paid by the employer) in case of blue-collar workers who are engaged in heavy work (unhealthy, dangerous, etc. work). In the industrial sector, the employer pays an additional occupational risk contribution at a rate of 1% because these workers are more vulnerable to labour accidents and occupational diseases.
United Fund for supplementary insurance (ETEA):
- All of employees (before and after 1.1.1993) 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 3.75% while in the case of extra hardwork contribution rate is 5%.
- 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):
Insurance for:
- sickness, maternity and cash benefits: 4.55% (4.30% is attributed to EOPYY for health benefits in kind and 0.25% remains to fund for cash benefits)
- for craftsmen builders: plus (+) 1.00% which remains to fund for cash benefits
- for the fund employees and employees of public entities: 5.55% (4.30% is attributed to National Organization of Health Care (EOPYY) for health benefits in kind and the rest 1.25% remains to fund for cash benefits)
- old-age and invalidity pension: 13.33%
- occupational hazard: 1.00%
In addition, IKA-ETAM collects on behalf of other institutions the following:
- For the Greek Manpower Employment Organization (OAED): 3.65%
From 1-7-2014 employees' social security contributions for Distributional Account for Economic Benefits (ΔΛΟΕΜ) (1%) and for militant employees subsidy (1%) are abolished as well as contributions for ΕΛΠΕΚΕ are reduced by 0.21% and for ΕΚΛΑ by 0.14%.
United Fund for People employed in the Mass Media (ETAP-MME):
PENSION DIVISION
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 maternity cash benefits:
Sector of Owners, Editors and Employees (TAYSIT):
a. for the employees and publishers of non-daily magazines and newspapers: employees and editors 4% (2.80% is attributed to the National Organization of Health Care (EOPYY) for health benefits in kind and the rest 1.20% remains to fund for cash benefits)
b. for the fund employees: 6.10% (4.30% is attributed to the National Organization of Health Care (EOPYY) for health benefits in kind and the rest 1.80% remains to fund for cash benefits)
Sector of Athens Technical Press (TATA):
0.714% or 2.24% of all kinds of employees earnings (0.50% or 1.57% respectively is attributed to the National Organization of Health Care (EOPYY) for health benefits in kind and the rest 0.214% or 0.67% respectively remains to fund for cash benefits)
The contributions of the other Sectors are not reported separately, as they cannot be distinguished.
Insurance fund for Marine employees (NAT):
For ships under Greek flag or EU member state flag 14% 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 18%.
For some commercial and passenger ship categories employers don’t pay contributions.
In addition NAT collects on behalf of other institutions as following:
For Special account of Family Benefits (ELOEN): 2%
For Supplementary Insurance Fund for Marines (KEAN): 2%
For special marine fund (EN): 0.15%
Health Insurance Fund for employees in Public sector and Municipalities (OPAD – TYDKY):
Opad: 5.10% on salary paid
4.80% is attributed to EOPYY for health benefits in kind and 0.30% remains to fund for cash benefits.
Tydky: 12.50 on salary paid
From above 11.70% is attributed to EOPYY for health benefits in kind and 0.80% remains to fund for cash benefits.
Supplementary Insurance Fund for employees in Utilities and Banks (TAYTEKO):
- account for health cash benefits :
Sector of employees in telecommunications (TAP −ΟΤΕ): 5.10% on salary paid
From above 4.30% is attributed to EOPYY for health benefits in kind and 0.80% remains to fund for cash benefits.
Sector of employees in public transportation – trolley (TAP- HSAP):
6.25% on salary paid
From above 4.30% is attributed to EOPYY for health benefits in kind and 1.95% remains to fund for cash benefits.
Sector of employees in public transportation – electric train (TAP − HLPAP):
5.10% on salary paid
From above 4.30% is attributed to EOPYY for health benefits in kind and 0.80% remains to fund for cash benefits.
Sector of employees in electricity company (TAP-DEH):
- Persons insured until 31-12-1992 :
Employers: 5.00% on salary
- Persons insured since 1-1-1993
Employers:
5.10% on salary
4.30% is attributed to EOPYY for health benefits in kind and the rest 0.70% and 0.80% respectively remain to fund for health benefits in cash.
Sector of employees in industrial bank (TAP-ETBA):
5.10% on salary paid
From above 4.30% is attributed to EOPYY for health benefits in kind and 0.80% remains to fund for cash benefits.
Sector of employees in commercial bank (TAP-ETE):
6% on salary paid
From above 4.30% is attributed to EOPYY for health benefits in kind and 1.70% remains to fund for cash benefits.
Sector of employees in other banks (TAAPTPGAE):
6% on salary paid
From above 4.30% is attributed to EOPYY for health benefits in kind and 1.70% remains to fund for cash benefits.
Sector of employees in “Ethniki” insurance company (TAPAE ETHNIKI) :
5.10% on salary paid
From above 4.30% is attributed to EOPYY for health benefits in kind and 0.80% remains to fund for cash benefits.
National Organization of health services (EOPYY): contributions for benefits in kind are attributed to EOPYY from insurance funds as mentioned above.
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