European Commission Taxes in Europe Database v2
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Insurance Organization for Self Employed Persons (OAEE):
Law 2676/1999, Presidential Decree 258/2005, Presidential Decree 5/2007, Law 3655/2008 art. 141, Law 3986/2011 (art. 44 par. 2), Law 3863/2010 (Art. 69, par. 3 and 5)
Unified insurance fund of independently employed (ETAA):
Law 3655/2008, art. 25
Entry into force: 1/10/2008
The principal insurance of ETAA has unified, in the form of separate Sectors, the Former Jurists’ Fund, the Medical Personnel Insurance and Pension Fund (TSAY) and the Pension Fund for Engineers and Public Works Contractors (TSMEDE).
Sector of Jurists' insurance (Former Jurists’ Fund):
Law 2084/1992 (art. 22, 44), Presidential Decree 125/1993, Law 2150/1993 (art. 19), Law 3655/2008 art. 141, Law 3986/2011 art. 44 (par. 2, 14 and 15) Law 3996 (art. 61, par. 3) and Law 4093 (art. 1, par. IA6, case 1).
Sector of Medical Personnel Insurance and Pension (former Medical Personnel Insurance and Pension Fund (TSAY):
Law 2084/1992 (art.22, 44), Presidential Decree 126/1993, Law 2150/1993 (art. 19), Law 3655/2008 art. 141, Law 3986/2011 art. 44 (par. 2, 14 and 15) Law 3996 (art. 61, par. 3) and Law 4093 (art. 1, par. IA6, case 1).
Sector of Pension for Engineers and Public Works Contractors (former Pension Fund for Engineers and Public Works Contractors (TSMEDE):
Presidential Decree 124/1993, Law 3518/2006 (art 4), Law 3655/2008 art. 141, Law 3986/2011 art. 44 (par. 2, 14 and 15), Law 3996 (art. 61, par. 3) and Law 4093 (art. 1, par. IA6, case 1).
HEALTH DIVISION
Sector of Engineering and Public Works Contractors (Law 1259/1972 and ministerial decision 409/2874/30-7-73 )
Sector of Medical Personnel (Law 3348/1955, law 982/1979, ministerial decision 2/7029/0094/2005)
Sector of Lawyers in Athens (Law 6/22-9-1956, law 895/1966, law 2042/1992, Presidential Decree 162/1998)
Sector of Lawyersin Piraeus (Law 3790/1957, law 2042/1992, Presidential Decree 238/1993)
Sector of Lawyers in Thessaloniki ( Law 4630/1930, Presidential Decree Π.Δ.73/1984)
Sector of Provincial Lawyers (Law .4507/1966 ministerial decision F24/1395/3-11-1981)
Sector of Notary (Law 3680/1957, Royal Decree 24-09-1958, Royal Decree 36/1961, Royal decree 24.9.58)
Greece
Insurance Organization for Self Employed Persons (OAEE): tradesmen, traders, automobilists, hotel owners, owners of travel agencies, jockeys and their coaches.
PENSION DIVISION
Sector of Jurists' Insurance (former Jurists’ Fund): lawyers, notaries, bailiffs, mortgage registrars, judges, court employees
Sector of Medical Personnel Insurance and Pension (former Medical Personnel Insurance and Pension Fund (TSAY)): employed or self- employed doctors, dentists, pharmacists, veterinaries
Sector of Pension for Engineers and Public Works Contractors (former Pension Fund for Engineers and Public Works Contractors (TSMEDE)) : members of the Technical Chamber of Greece, and registered Public Works Contactors
Sector of Engineering and Public Works Contractors : members of the Technical Chamber of Greece, and registered Public Works Contactors
Sector of Medical Personnel: employed or self- employed doctors, dentists, pharmacists, veterinaries
Sector of Lawyers in Athens: lawyers occupied in Athens
Sector of Lawyers in Piraeus : lawyers occupied inPiraeus
Sector of Lawyers in Thessaloniki: lawyers occupied in Thessaloniki
Sector of Provincial Lawyers: lawyers occupied in province
Sector of Notary : notaries
Tax object:
Insurance Organization for Self Employed Persons (OAEE): commercial activity or the practice of the profession of tradesman, trader, automobilist, hotel owners, owners of travel agencies, jockeys and their coaches.
Sector of Jurists' Insurance (former Jurists’ Fund): practice of the profession of lawyer, notary public, bailiff, mortgage registrar, judge under the condition that they are registered members of the local Bar Association or the Notarial Association
Medical Personnel Insurance and Pension Fund (TSAY): practice in Greece of the profession of doctor, dentist, pharmacist, veterinary
Pension Fund for Engineers and Public Works Contractors (TSMEDE): membership at the Technical Chamber of Greece and registration as public work contractors.
Sector of Medical Personnel: practice of the profession of doctors, dentists, pharmacists, veterinaries
Sector of LawyersinAthens: practice of the profession of lawyers occupied in Athens
Sector of Lawyersin Piraeus : practice of the profession of lawyers occupied inPiraeus
Sector of Lawyers in Thessaloniki: practice of the profession of lawyers occupied in Thessaloniki
Sector of Provincial Lawyers: practice of the profession of lawyers occupied in province
Sector of Notary : practice of the profession of notaries
Basis of assessment:
Insurance Organization for Self Employed Persons (OAEE): the insurance class in which the self-employed person belongs. Insurance class levels are readjusted annually.
Sector of Jurists' Insurance (former Jurists’ Fund):
- Persons insured by 31/12/1992: the average monthly GDP per capita of the year 1991 as subsequently adjusted to the corresponding annual pension increases (1st Insurance class).
- Persons insured since 01/01/1993: the corresponding insurance class levels, as annually adjusted according to Presidential Decree 125/1993;
When insured for the first time in this Sector, the 1st Insurance class is mandatory and is subsequently adjusted to the next Insurance class after three years.
Sector of Medical Personnel Insurance and Pension (former Medical Personnel Insurance and Pension Fund (TSAY)):
- Persons insured by 31/12/1992:
Self-employed: the average monthly GDP per capita of the year 1991 as subsequently adjusted to the corresponding annual pension increases (1st Insurance Class).
Salaried: Remuneration of any kind
- Persons insured since 01/01/1993:
Self-employed: the corresponding insurance class levels, as annually adjusted according to Presidential Decree 126/1993;
Salaried: Remuneration of any kind, which is no less than the amount corresponding to the 1st Insurance Class and not exceeding the eightfold amount of it.
Sector of Pension Fund for Engineers and Public Works Contractors (former Pension Fund for Engineers and Public Works Contractors (TSMEDE)):
Old-age pension insurance:
Salaried: Remuneration of any kind, not exceeding the eightfold amount of the 1st insurance class
Self-employed: the corresponding insurance class levels, as annually adjusted according to Presidential Decree 124/1993;
Additional Insurance: the level of the 1st insurance class level, according to Presidential Decree 124/1993, as adjusted.
Insurance Organization for Self Employed Persons (OAEE): 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.
Unified insurance fund of independently employed (ETAA)
- during the first five years of practice, social security contributions are reduced by 50%
- 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.
- during the first five years of practice, social security contributions are reduced by 40%
Sector of Pension for Engineers and Public Works Contractors (former Pension Fund for Engineers and Public Works Contractors (TSMEDE)):
Old-age pension insurance: during the first five years, social security contributions are reduced by 50%, provided than the person insured is not over 35 years old
Additional Insurance: during the first five years, social security contributions are reduced by 30% (applies only to persons insured since 01/01/1993)
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.
20% of corresponding insurance class level. For year 2013 are the following:
Insurance class Level Monthly contribution
1st 762.04 € 152.40 €
2nd 930.71 € 186.14 €
3rd 1,111.02 € 222.20 €
4th 1,212.92 € 242.58 €
5th 1,399.06 € 279.81 €
6th 1,577.93 € 315.58 €
7th 1,687.28 € 337.45 €
8th 1,824.48 € 364.89 €
9th 1,947.75 € 389.55 €
10th 2,071.08 € 414.21 €
11th 2,194.35 € 438.87 €
12th 2,317.62 € 463.52 €
13th 2,440.96 € 488.19 €
14th 2,564.24 € 512.84 €
Insurance classes 1st - 10th are mandatory.
Health care:
- Persons insured by 31/12/1992: 7.65 % of 4th insurance class level
- Persons insured since 01/01/1993: 7.65 % of insurance class level
- Retired: 4% on the pension paid
State contribution: 3.80%
From above attributed to National Organization of Health Care (EOPYY) for health benefits in kind:
- Persons insured by 31/12/1992: 7.15 % of 4th insurance class level
- Persons insured since 01/01/1993: 7.15 % of insurance class level
- Retired: 4% on the pension paid and 6% from pension organization
- State contribution: 3.40%
And the rest 0.50% of the personal contribution + 0.40% of the state contribution remain at the fund for cash benefits.
Contribution for unemployment: € 10.00
Contribution for healthcare during unemployment and benefit tourism: € 5.00
Contribution of the retired for benefit tourism: € 0.75
Sector of Jurist's Insurance (former Jurists’ Fund):
Social security contributions remained stable in 2013, as follows:
- Persons insured by 31/12/1992: no less than the 20% of the amount corresponding to the 1st insurance class.
For 2013 social security contributions are:
With more than 5 years of practice: € 146.82 x 12= € 1,761.84
With less than 5 years of practice: € 73.41 x 12 = € 880.92
Additional contribution: 2% of the 1st insurance class level, as annually ajdusted (independenlty of the years of practice).
For the year 2013, the additional contribution is :
€ 693.35 X 2%= € 13.87 X 12= € 166.44
For judges and court employees:42% of the above contribution:
For 2013: € 61.66 X 12= € 739.92
- Persons insured since 01/01/1993: 20% of the corresponding insurance class level, as annually adjusted according to Presidential Decree 125/1993, as annually adjusted.
For 2013, social security contributions are:
With more than 5 years of practice: € 138.67 x 12 = € 1,664.04 (1st Insurance Class)
€ 170.53 x 12 = € 2,046.36 (2nd Insurance Class)
With less than 5 years of practice: € 69.34 x 12= € 832.08 (1st Insurance Class)
€ 85.27 x 12 = € 1,023.24 (2nd Insurance Class
Additional contributions:
Lawyer:
a. 3% of lawyer’s revenue or, in the case of fixed retainer, 3% of lawyer’s fixed retainer for the part corresponding to the basic pay of the 13th level on the wage scale for public employees and 5% on the remaining part of the fixed retainer
b. 0.60 € - 9.20 € for submission of legal documents, filling a lawsuit or brief, entry to the docket, appearance before civil or criminal court, appearance before the Magistrate Court, the District Court or the Supreme Court (Areios Pagos)
Mortgage registrar: 0.80 € for each mortgage registration
Bailiff: 0.15 € - 0.60 € for each service of document by bailiff
Notary public:
- 9% on the pro rata notary’ royalties for notarial documents
- 4.5% on royalties for auctions and for drafting the Statute of incorporated companies (stock companies)
- 1.47 € on royalties for the composition of auction schedule
- 0.74 € for the writing of a public testament
- 5% on notaries’ royalties for every deed or contract
- 5% on any other document copy or abstract
a. Persons insured by 31/12/1992:
Self-employed: no less than the 20% of the corresponding 1st insurance class level.
Salaried:
- employees’ contribution: no less than the 20% of the 1st insurance class level.
- employers’ contribution: 13.33% calculated on revenue of any type
b. Persons insured since 01/01/1993:
Self-employed: 20% of the corresponding insurance class level, as annually adjusted according to Presidential Decree 125/1993
Salaried: the employee contributes 6.67% calculated on his/her remuneration, and the employer 13.33%
a. Persons insured by 31/12/1992, employed or self-employed:
Self-employed:
- more than 5 years of practice: 188.30 € x 12 months = 2,259.60 €, or
- less than 5 years of practice: 113.00 € x 12 months = 1,356.00 €
Contribution for unemployment (for more or less than 5 years of practice) : € 10.00
Employers’ contribution: 13.33% calculated on his/her remuneration of any kind
- With more than 5 years of practice: € 138.67 x 12 = € 1,664.04 (1st Insurance Class)
- With less than 5 years of practice: € 83.20 x 12= € 998.40 (1st Insurance Class)
€ 102.32 x 12 = € 1,227.84 (2nd Insurance Class)
- with more than 5 years of practice:the employee contributes 6.67% and the employer 13.33 % calculated on his/her remuneration of any kind (for 2013, the limit varies from € 693.35 to € 5,546.80 )
- with less than 5 years of practice: the employee contributes 4% and the employer 13.33% calculated on his/her remuneration of any kind (for 2013, the limit varies from € 693.35 to € 5,546.80).
Employers’ contribution: 13.33% calculated on his/her remuneration of any kind.
- 20% of the corresponding 1st insurance class level.
For 2013:
with more than 5 years of practice: 138.67 € x 12 months = 1,664.04 €
with less than 5 years of practice: 69.93 € x 12 months = 831.96 €
Additional contribution: 2% of the 1st insurance class level, as annually ajdusted (independently of the 5 years of practice).
For the year 2013, the additional contribution is :€ 693.35 X 2%= € 13.87 X 12= € 166.44
Additional insurance: 12% on the first insurance class level,as annually adjusted (the rate remains at 12 % and has not been readjusted).
For 2013: € 83.20 x 12 = € 998.40.
- employees’ contribution with more than 5 years of practice: 6.67% on monthly remuneration. Limit equal to the 8-ply of the 1st insurance class level, as adjusted according to Presidential Decree 124/1993 (limit for 2013: € 5,546.80)
- employees’ contribution with less than 5 years of practice: 3.34% on monthly remuneration. Limit equal to the 8-ply of the 1st insurance class level, as adjusted according to Presidential Decree 124/1993 (limit for 2013: € 5,546.80)
- employers' contribution: 13.33% on monthly remuneration (limit for 2013: € 5,546.80)
- additional insurance: 12% on the first insurance class level, as annually adjusted (the rate remains at 12 % and has not been readjusted).
For 2013: € 83.20 x 12 = € 998.40
- old-age pension insurance: 20% on the insurance class level.
- additional insurance: 12% on the first insurance class level, as adjusted (the rate remains at 12 % and has not been readjusted)
Self-employed with more than 5 years of practice:
€ 138.67 x 12 months = € 1,664.04 (1st insurance class)
€ 170.53 x 12 months = € 2,046.36 (2nd insurance class)
and additional insurance: € 83.20 x 12 months = € 998.40 (1st insurance class)
€ 102.32 x 12 months = € 1,227.84 (2nd insurance class)
Self-employed with less than 5 years of practice:
€ 69.33 x 12 months = € 831.96 (1st insurance class)
€ 85.27 x 12 months = € 1,023.24 (2nd insurance class)
and additional insurance: € 58.24 x 12 months = € 698.88 (1st insurance class)
€ 71.62 x 12 months = € 859.44 (2nd insurance class)
with more than 5 years of practice:
- employees’ contribution: 6.67% on monthly remuneration. Limit equal from first insurance class to the 8-ply of the 1st insurance class level, as adjusted (according to Presidential Decree 124/1993).
Limit for 2013: from €693.35 to € 5,546.80
- employers’ contribution: 13.33% on monthly remuneration additional insurance:
- additional insurance: 12% on the first insurance class level (according to Presidential Decree 124/1993), as annually adjusted.
For 2013: € 83.20 x 12 months = € 998.40
with less than 5 years of practice:
- employees’ contribution: 3.34% on monthly remuneration. Limit equal from first insurance class to the 8-ply of the 1st insurance class level, as adjusted (according to Presidential Decree 124/1993).
For 2013: € 58.24 x 12 months = € 698.88
Insurance Organization for Self Employed Persons (OAEE):the end of the odd months of the year
Sector of Jurists' insurance (former Jurists’ Fund): within the first two months of the following year (contributions for the year 2012 are due by 28.02.2013)
Self employed: twice a year, up until the 30th of June for contributions of the first 6-month period of the current year and up until the 31st of December for the second 6-month period
Salaried: the employer withholds contributions and credits them within the month following the month in which the employee provided his/her services
Self-employed: contributions are paid within the quarter following the one for which they were exactable, according to relevant legislation. In practice, contributions are paid semi-annually: in April for the first semester and in October for the second semester
Salaried: the employer withholds contributions and credits them within the month following the month in which the employee provided his/her services.
Sector of Engineering and Public Works Contractors
- Persons insured until 31/12/1992:
Self-employed: 6.45% of insurance class level plus 0.65% of first class level
Salaried: the employer 4.30% and the employee 2.15%
Self-employed: 6.45 % of insurance class level
Salaried: the employer 4.30%, the employee 2.15%, state contribution 3.40%
- Retired : 4% on the pension paid
* salaried are insured at IKA-ETAM for cash benefits: the employer 0.25% and the employee 0.40% since 1/7/2014 (Law 4254/2014, article first, par.IA.3)
Self-employed: 6.45 % of insurance class level of first class level
Salaried: the employer 4.30% and the employee 2.15%,
Self-employed: 6.45% of insurance class level
Salaried: the employer 4.30%, the employee 2.15%,
State contribution: 3.40%
And 0.65% of the personal contribution of self-employed insured until 31/12/1992 remain at the fund for cash benefits.
Sector of Medical Personnel
Self-employed: 6.45% plus 0.65% of first insurance class level
Salaried: the employer 5.10% and the employee 2.55%
Salaried who also practice as self-employed: the employer 4.30% and the employee 5.00%,
Retired : 4% on the pension paid
Salaried: the employer 4.30%, the employee 2.15%
- Retired : 4% on the pension paid and 6% from pension organization
* salaried are insured at IKA-ETAM for cash benefits: the employer 0.25% and the employee 0.40%, since 1/7/2014 (Law 4254/2014, article first, par.IA.3)
Self-employed: 6.45 % of insurance class level of first class level Salaried: the employer 4.30 % and the employee 2.15%
Salaried who also practice as self-employed: the employer 4.30% and the employee 5.00%
And 0.65% of the personal contribution of self-employed insured until 31/12/1992 remains at the fund for cash benefits.
Sector of Lawyers in Athens
Self-employed: 7.65% plus 0.65% of first insurance class level
Salaried: the employer 5.10% and the employee 2.55%,
Self-employed: 7.65 % of insurance class level
Salaried: the employer 5.10%, the employee 2.55%
Sector of Lawyers in Piraeus
Self-employed: 7.65% of insurance class level plus 0.65% of first insurance class level
Self-employed: 7.65% of insurance class level
State contribution 3.80%
Sector of Lawyers in Thessaloniki
Persons insured until 31/12/1992:
State contribution 3.40%
Sector of Provincial Lawyers
Sector of Notary.
Persons insured until 31/12/1992 and Persons insured since 01/01/1993:
1% on notarial deeds
3% for the compilation of a notarial deed or contract
16.67% notary fees on bank contracts
0.20 - 0.25 € on every sheet of notarial deeds’ or contracts’ copies
0.29 € on compilation of public testament
0.88 € on auction ranking report
0.88 € on building regulation syntax
- Retired : 4%
Each Social Security Institution.
In force since:
Insurance Organization for Self EmployedPersons (OAEE): 01/01/2007
Jurists’ Fund: 01/01/1993
Sector of Medical Personnel Insurance and Pension (former Medical Personnel Insurance and Pension Fund (TSAY)): 01/01/1993
Sector of Pension for Engineers and Public Works Contractors (former Pension Fund for Engineers and Public Works Contractors (TSMEDE): 01/01/2007.
