Greece HR and Payroll Glossary: 16 Local Terms and Acronyms Explained

The terms and acronyms you meet on payslips, tax and employment documents in Greece. Figures are for 2026; the calculations are on Greece's HR data page and in the take-home pay calculator.

30% electronic spending rule AADE Article 5C relief Christmas bonus Digital work card e-EFKA e-EFKA contributions (KPK 101)Easter bonus ERGANI Holiday allowance Income tax Labour Inspectorate Probation period Statutory severance pay Tax reduction Termination of contract

Tax

30% electronic spending rule 30% electronic spending requirement

υποχρέωση ηλεκτρονικών δαπανών

Employees must spend at least 30% of their income by card or other electronic payment; any shortfall is taxed at an extra 22% in the annual assessment. It does not affect payroll but surprises foreign hires. Source

Article 5C relief Relocation tax relief (ITC art. 5C)

άρθρο 5Γ ΚΦΕ

A relief for people who move their tax residence to Greece to work, after several years abroad: 50% of their employment income is exempt from income tax for a limited number of years. It is a strong tool when recruiting Greek returnees or foreign experts. Source

Income tax

φόρος εισοδήματος φυσικών προσώπων

Income tax on pay after employee social security. The 2026 scale for a taxpayer without children (Law 5246/2025) is 9% up to €10,000, 20% to €20,000, 26% to €30,000, 34% to €40,000, 39% to €60,000 and 44% above; lower rates apply to people with children and workers up to 30. The employer withholds it monthly on annualised pay. Source

Tax reduction Tax reduction for employment income

μείωση φόρου

A reduction of the tax due on employment income: €777 for a taxpayer without dependent children, reduced by €20 for every €1,000 of taxable employment income above €12,000, so it disappears at €50,850 of taxable income. It is higher for taxpayers with children. Source

Social security and pensions

e-EFKA contributions (KPK 101) Social security contributions (standard package 101)

ασφαλιστικές εισφορές e-ΕΦΚΑ

The standard contribution package for private-sector employees (code KPK 101): 13.37% from the employee and 21.79% from the employer, covering pension, health, auxiliary pension and unemployment. Contributions stop above the insurable earnings ceiling of €7,761.94 a month (2026), applied to each of the 14 payments. The employee share is deductible for income tax. Source

Pay and payroll

Christmas bonus

δώρο Χριστουγέννων

A statutory bonus of one month's pay, paid before Christmas (prorated for part of the year). With the Easter bonus and the holiday allowance it makes private-sector pay 14 monthly salaries a year. Source

Easter bonus

δώρο Πάσχα

A statutory bonus of half a month's pay, paid before Orthodox Easter and prorated for the part of the year worked. Source

Holiday allowance

επίδομα αδείας

A statutory allowance of up to half a month's pay, paid when annual leave is taken. Leave on a 5-day week is 20 working days in the first year, 21 in the second and 22 from the third, rising to 25 after 10 years with the same employer and 26 after 25 years. Source

Employment law

Digital work card

ψηφιακή κάρτα εργασίας

A real-time record of each employee's start and finish times, linked to ERGANI, which is being rolled out sector by sector. Where it applies, work outside the declared schedule must be recorded and paid as overtime. Source

Probation period

δοκιμαστική περίοδος

Under the 2023 reform, an open-ended contract can be terminated without notice or severance during the first 12 months unless otherwise agreed; a separate probation period of up to 6 months may also be agreed. Source

Statutory severance pay

αποζημίωση απόλυσης

Severance on dismissal without notice after 12 months' service: 2 months' pay for 1–4 years, rising by one month per band to 6 months at 10 years, then one more month per year up to 12 months from 16 years. Monthly pay includes one sixth for the statutory bonuses. It is halved if full notice is given. Source

Termination of contract Termination of an open-ended contract

καταγγελία σύμβασης εργασίας αορίστου χρόνου

Dismissal does not require a stated reason, but it must be in writing, the statutory severance must be paid and it must be filed on ERGANI. The employer may give notice (1–4 months by service after the first year) and pay half the severance, or dismiss without notice and pay it in full. Abusive or discriminatory dismissals are void. Source

Agencies and institutions

AADE Independent Authority for Public Revenue

Ανεξάρτητη Αρχή Δημοσίων Εσόδων (ΑΑΔΕ)

The tax authority. It issues the tax number (AFM) every employee needs, receives the income tax withheld by employers with their monthly withholding returns, and assesses annual tax returns through the myAADE / TAXISnet portal. Source

e-EFKA Electronic National Social Security Fund

Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης (e-ΕΦΚΑ)

The single social security fund for private-sector employees. Employers file a monthly analytical payroll return (APD) with it for each employee and pay the employer and employee contributions; it pays pensions and sickness and maternity benefits. Every employee needs a social security number (AMKA). Source

ERGANI Information system of the Ministry of Labour

ΕΡΓΑΝΗ

The online system where employers must file hires before work starts, changes to working hours and terminations. A dismissal is valid only if filed on ERGANI within 4 working days, together with payment of the severance. Source

Labour Inspectorate Hellenic Labour Inspectorate

Ανεξάρτητη Αρχή Επιθεώρηση Εργασίας

The independent labour inspection authority, which checks compliance with pay, working-time, digital work card and health and safety rules, fines employers and offers conciliation in individual labour disputes. Source

For Japan, see the Japan HR Glossary.