GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record Greece
Put the right people in place in Greece while keeping market entry flexible. Acumen acts as your Employer of Record, allowing you to hire now, test the opportunity and commit to a local company only when the scale of the business justifies it.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
How an Employer of Record works in Greece
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Greece. Acumen signs the employment contract, declares the hire on the ERGANI labour platform before the first working day, registers the employee with the e-EFKA social security fund, withholds income tax and carries the employer’s obligations under Greek labour law. Your business selects the person and directs the work. Where the right person has not yet been found, Acumen International can also run the search, from specialist recruitment to executive search, with background and education checks before the offer.
Why the model fits Greece
Greek employment is run largely through digital government platforms. Hiring, changes to working hours, overtime and dismissals are all filed electronically, many of them before they take effect, and a dismissal that is not filed in time is invalid. An employer that already works on these systems every day takes that administrative weight off your business from the start.
A Greek company of your own means registering with the General Commercial Registry, obtaining a tax number, opening a bank account and registering as an employer on ERGANI and e-EFKA. An Employer of Record lets your first hires start while you judge whether that investment is justified.
The timing also favours employment. The 2026 tax reform lowered rates across most brackets, with the largest gains for young employees and parents, so a Greek offer now delivers more net pay than it did a year ago.
Temporary agency work in Greece: the legal basis and its limits
In Greece, an employer places its employees with a client through a licensed temporary work agency under Law 4052/2012. The client is known as the indirect employer, and these limits apply:
- The agency must hold a licence from the Ministry of Labour.
- The assigned employee’s basic terms, including pay, must be at least equal to what the client would provide if it had hired the person directly for the same role.
- An assignment to the same client, including written renewals, can last no more than 36 months; beyond that, the contract converts into open-ended employment with the client.
- If the employee keeps working for the client after the assignment ends, under a new assignment or otherwise, without a break of at least 23 calendar days, the relationship is also treated as open-ended employment with the client.
- Rules protecting pregnant employees, young workers and equal treatment apply in full to assigned employees.
- Under the 2026 immigration law, licensed agencies with share capital of at least EUR 1 million can act as employer for non-EU nationals hired by invitation.
Acumen International plans each Greek role within the 36-month limit from the outset, including the point at which a long-term position moves to your own Greek company.
What Acumen International handles in Greece, from search to exit
| Stage | What it involves in Greece |
|---|---|
| Search and checks | Finding the candidate where needed, with background and education checks before the offer |
| Permits | Choosing between the invitation route, the EU Blue Card and other permits, and bringing family members where they will move too |
| Contract and onboarding | A written contract, the ERGANI hiring declaration before the first working day, and e-EFKA registration |
| Pay | Monthly payroll, the Christmas, Easter and holiday bonuses, and the reduced tax rates for young employees and parents |
| Time and absence | Working-time records and digital work card entries where the sector requires them, overtime filings, annual leave and sickness claims |
| Changes and renewals | Changes to hours or pay declared on ERGANI, and permit renewals filed before expiry |
| Exit | Written notice, statutory severance, the ERGANI termination filing within the deadline, and final settlement |
In practice, this replaces the separate payroll bureau, accountant for employer filings, immigration lawyer and benefits broker a business would otherwise need in Greece.
Minimum wage and the 14-payment year in Greece
The national minimum wage rose to EUR 920 a month from 1 April 2026, up from EUR 880, and the daily minimum for skilled workers to EUR 41.09. Professional salaries sit well above it and are often governed by a sector collective agreement.
Greek law adds three statutory bonuses to the twelve monthly salaries:
| Bonus | When it is paid | Full-year amount |
|---|---|---|
| Christmas bonus | By 21 December | One month’s salary |
| Easter bonus | Before Easter | Half a month’s salary |
| Holiday allowance | When annual leave is taken | Half a month’s salary |
The annual salary is therefore paid in 14 instalments, and candidates compare offers on that annual figure.
Employment contracts, working time and the digital work card
| Rule | What it means for you |
|---|---|
| The hire is declared on ERGANI before work begins, with the main terms given to the employee in writing | No one can start work before the filing is made |
| An open-ended contract can be ended without notice or severance during the first 12 months, unless agreed otherwise | The first year works as an extended trial period |
| The working week is 40 hours | Hours above 40 up to 45 count as extra work, paid at a 20% premium, and hours above 45 as overtime, paid at 40% |
| Night work carries a 25% premium, and work on Sundays and public holidays 75% | Shift and weekend cover has a defined cost |
| The digital work card records start and finish times in real time in a growing list of sectors | Working hours are visible to the labour inspectorate as they happen |
| Changes to working hours and overtime are declared on ERGANI | Schedules need to be agreed in advance |
Notice, severance and dismissal rules in Greece
After the first 12 months, a dismissal is valid only if it is in writing, the statutory severance is paid and the termination is filed on ERGANI within the deadline. The employer can either give notice, which halves the severance, or end the employment immediately and pay the full amount.
| Length of service | Severance with notice | Severance without notice |
|---|---|---|
| 1 to 4 years | 1 month’s pay | 2 months |
| 4 to 6 years | 1.5 months | 3 months |
| 6 to 8 years | 2 months | 4 months |
| 8 to 10 years | 2.5 months | 5 months |
| 10 to 12 years | 3 to 3.5 months | 6 to 7 months |
| 12 to 16 years | 4 to 5.5 months | 8 to 11 months |
| 16 years or more | 6 months | 12 months |
Notice runs from one to four months, depending on length of service. Pregnant employees and new mothers are protected against dismissal, and a dismissal that is retaliatory or discriminatory can be annulled by the courts.
Greek employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | A freelancer working under your direction is treated as an employee, with e-EFKA contributions and labour inspectorate fines for undeclared work | Your Greek team is employed by Acumen International and declared on ERGANI before day one |
| IP ownership | Rights in work created in the job sit with the Greek employer unless the contracts pass them on | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | An assignment that runs past 36 months, or resumes within 23 days, becomes open-ended employment with your business | Assignment dates and breaks are tracked from the first day |
| Equal pay for assigned staff | Assigned employees’ basic terms, including pay, must at least match what you would give a direct hire in the same role | Pay is set against your comparable roles before the offer |
| Permanent establishment | A Greek employee who concludes contracts for your company can create a taxable presence in Greece | Signing authority stays with your company and is written into the role |
| Exit cost | Severance of up to 12 months’ pay, which a properly filed notice halves | Notice and severance are modelled in the proposal for each role |
| Sponsor obligations | A permit by invitation ties the employer to the approved role, pay and sector quota | Acumen International files the application and carries the employer’s duties once the permit is granted |
| Pay transparency | The EU Pay Transparency Directive was due for national transposition by June 2026 | Pay structures and job advertisements prepared for the new requirements |
Hiring non-EU nationals in Greece
Greece reformed its immigration rules in 2026 with Law 5275/2026. For employers, the main routes are:
| Route | Suits | Key points |
|---|---|---|
| Employment by invitation | Skilled and other workers within the annual sector quotas | Valid for three years and renewable for five, with a minimum employment contract of six months |
| EU Blue Card | Highly qualified professionals | Now valid for three years |
| Specialist and talent visas | Technical staff on large projects and highly skilled professionals | New categories introduced by the 2026 law |
Applications under the single permit procedure must be decided within 90 days of a complete file, extendable by up to 30 days. Under the invitation route, licensed temporary work agencies with share capital of at least EUR 1 million can act as the employer.
What Acumen International contributes
The permit depends on a Greek employer with an approved role, which a business without a Greek presence cannot provide. Acumen International can act as that employer where the route allows it, prepares the application against the current quota and supports the candidate through to the residence permit. Once the permit is granted, Acumen carries the employer’s obligations and files renewals on time.
Family members
Spouses or registered partners and minor children of permit holders can join them through family reunification, subject to income, housing and health insurance conditions, and the family permits under the 2026 law carry the right to work. Acumen International provides the employment and pay records the family applications need.
Employer cost and income tax in Greece
Social security contributions are paid to e-EFKA on earnings up to EUR 7,761.94 a month from 1 January 2026. The employer pays 21.79% and the employee 13.87%, and both apply to the three statutory bonuses as well as monthly salary.
| Contribution | Employer | Employee |
|---|---|---|
| e-EFKA social security | 21.79% | 13.87% |
A EUR 2,000 monthly salary
A gross monthly salary of EUR 2,000 costs the employer about EUR 2,436 a month. Across 14 payments, including the bonuses, the annual employer cost comes to around EUR 34,100.
Income tax from 2026
| Taxable income | Standard rate |
|---|---|
| Up to EUR 10,000 | 9% |
| EUR 10,000 to 20,000 | 20% |
| EUR 20,000 to 30,000 | 26% |
| EUR 30,000 to 40,000 | 34% |
| EUR 40,000 to 60,000 | 39% |
| Above EUR 60,000 | 44% |
Employees under 25 pay no income tax on earnings up to EUR 20,000, employees aged 25 to 30 pay 9% instead of 20% in the second bracket, and parents pay lower rates in that bracket according to the number of children.
The Global Payroll Calculator spreads a Greek salary across the 14 payments, so you see the annual cost behind a monthly figure.
Sectors employing through an Employer of Record in Greece
- Shipping companies and their service providers in Piraeus employ chartering, technical, insurance and finance specialists.
- Technology and engineering centres in Athens and Thessaloniki, including global groups running digital and research hubs, recruit developers, data scientists and engineers.
- Tourism and hospitality groups hire management, revenue and digital marketing roles, alongside seasonal teams.
- Energy and renewables developers need project, grid and permitting specialists for wind, solar and interconnection projects.
- Pharmaceutical and life sciences companies employ clinical, regulatory and commercial staff.
- Logistics operators around the port of Piraeus and northern Greece hire supply chain and operations managers.
For each of these, the first Greek employees are often needed before a Greek company is in place.
Greek hiring cases and how they are handled
| Case | What Greek rules add | How it is handled |
|---|---|---|
| A Greek professional returns from abroad to take the role | Individuals who move their tax residence back to Greece can claim a 50% income tax exemption on employment income for seven years, subject to conditions | Eligibility is checked before the offer and the exemption applied through payroll |
| Your operation needs a sixth working day in some weeks | A sixth day is allowed in businesses with continuous operation, paid at a 40% premium and declared in advance | The schedule is agreed with you and filed before the week begins |
| A non-EU specialist is needed quickly | A complete single permit application must be decided within 90 days | The application is prepared in full before filing so the 90-day period starts at once |
| An employee wants to work from home part of the week | Telework is agreed in writing, with the employer covering the related costs | A telework agreement is issued and its costs included in payroll |
Benefits, payroll and leave in Greece
Competitive Greek packages often add private health and life insurance, meal vouchers, a company car for senior or field roles and contributions to an occupational pension fund.
Payroll obligations
| When | What happens |
|---|---|
| Before the first working day | The hire is declared on ERGANI and the employee is registered with e-EFKA |
| Every month | Salary is paid, income tax is withheld, and contributions are declared and paid to e-EFKA |
| Each year | Employees receive a certificate of earnings and tax withheld for their tax return |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | 20 working days a year on a five-day week, rising with length of service | Employer, with the holiday allowance |
| Public holidays | National and religious holidays, including 25 March and 28 October | Employer |
| Sick leave | Short absences at reduced pay from the employer, then sickness benefit | Employer, then e-EFKA |
| Maternity leave | 119 days, followed by a special maternity protection allowance | e-EFKA and the Public Employment Service (DYPA) |
| Paternity leave | 14 working days | Employer |
| Parental leave | Up to four months per parent, with the first two months paid | Public Employment Service (DYPA) |
Sources
- e-EFKA Circular 4/2026: maximum insurable earnings from 1 January 2026
- Law 4052/2012, Article 117: equal treatment of temporary agency workers
- Residence permit following an invitation for dependent employment
- Greece minimum wage increase, April 2026
- Greece introduces 2026 tax cuts aimed at families and young workers
- New immigration law 5275/2026: key provisions
- Severance pay and redundancy compensation
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can we offer benefits above the statutory minimum in Greece?
Yes. Statutory entitlements form the baseline, not the ceiling. Acumen can help add supplementary benefits that fit the role and the market in Greece, while keeping the package workable from a payroll, tax and administration perspective.
Can Acumen bridge employment during an M&A transition in Greece?
Potentially. An EOR can bridge the gap between transaction completion and the point when the buyer or new business structure is ready to employ directly in Greece. Acumen coordinates the employment transition, while deal-specific transfer and consultation requirements are assessed separately.
Can an EOR be used only until our Greece entity is ready?
Yes, where the hire is suitable. Acumen can employ the person while your own entity in Greece is being established, then support a later move to direct employment once the entity is ready and the transition can be completed correctly.