Social security contribution - Employers

    Generic part

    Social security contribution (Employers)
    Ασφαλιστικές εισφορές εργοδοτών
    EL - Greece
    EUR
    Date
    Year
    1943/03/31
    2017/01/01
    2018/04/24 15:49:24
    One single general rate applicable on all income sources
    Different rates per income source

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    EL - Greece
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees ?

    • Employer
    • Employee
    • Other:

    Coverage

    Employers pay social security contributions for:

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    As a general rule, the employer's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :
    Ceiling for calculation of social security contributions is set up to 5,860.80 euro monthly.

    Pension

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Health care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Unemployment

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Child care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Work-related illnesses and/or accidents :

    Education leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Maternity leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Others

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d611c-c01
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    7,716
    4.372 %
    11.2979 %
    2015
    7,712
    4.3507 %
    11.8756 %
    2014
    7,985
    4.4695 %
    12.4139 %
    2013
    8,473
    4.6902 %
    13.1242 %
    2012
    9,270
    4.8482 %
    13.5394 %
    2011
    9,928
    4.7955 %
    14.2543 %
    2010
    11,456
    5.0683 %
    15.8201 %
    2009
    11,044
    4.6494 %
    15.1192 %
    2008
    12,207
    5.0444 %
    15.8615 %
    2007
    11,515
    4.9485 %
    15.5629 %
    2006
    10,168
    4.6672 %
    15.0314 %
    2005
    9,941
    4.9894 %
    15.6536 %
    2004
    9,497
    4.9025 %
    16.092 %
    2003
    9,307
    5.2022 %
    16.5188 %
    2002
    8,577
    5.2471 %
    15.8297 %
    2001
    7,158
    4.7032 %
    14.7266 %
    2000
    6,664
    4.6609 %
    13.9447 %
    1999
    5,844
    4.1759 %
    13.1247 %
    1998
    5,477
    4.2439 %
    13.7987 %
    1997
    5,032
    3.9825 %
    13.4721 %
    1996
    4,414
    3.8413 %
    13.4997 %
    1995
    3,810
    3.6403 %
    12.8573 %

    Footnotes