Social Security Contributions in Greece (2026): EFKA Rates, Monthly Ceiling and Employer Share
Greek employees pay EFKA contributions at 13.37% of gross salary in 2026, up to a monthly earnings ceiling of 7,761.94 EUR. Employers pay a separate contribution of 21.79% on the same base. Employee EFKA contributions are deducted from gross salary before income tax is calculated, reducing the taxable base. Verify current rates and ceilings with e-EFKA, the electronic portal for EFKA (the Greek unified social insurance fund).
What EFKA is and what it funds
EFKA (Eniaio Foro Koinonikes Asfalisis -- the Unified Social Insurance Fund) is the principal public social security institution in Greece. It was created by merging previously fragmented sector-specific funds and now covers virtually all private-sector employees, the self-employed, and many public-sector workers. EFKA contributions fund five main categories of social protection: - Pension insurance (main and supplementary) - Health care (medical expenses and hospital cover) - Sickness cash benefit (income replacement during illness) - Occupational accident and disease cover - Unemployment insurance (through DYPA, the public employment service) Employee contributions are withheld by the employer each month and remitted to e-EFKA on the employee's behalf. The self-employed pay on a fixed-class basis described separately in the self-employed taxes guide. For the most current information on contribution rates and entitlements, use the e-EFKA portal or contact EFKA directly.
The 13.37% employee contribution rate and the monthly earnings ceiling
For 2026, the employee EFKA contribution rate for private-sector workers is 13.37% of gross salary. This rate is applied each month to the employee's actual gross salary up to the monthly earnings ceiling of 7,761.94 EUR. An employee earning up to 7,761.94 EUR gross per month pays contributions on their full gross. An employee earning above this ceiling pays contributions only on 7,761.94 EUR; the portion of salary above the ceiling is not subject to EFKA. The ceiling has an important consequence for high earners: EFKA contributions are capped in absolute terms. At the 2026 ceiling, maximum monthly employee EFKA is 13.37% x 7,761.94 = approximately 1,037.67 EUR. The 13.37% rate covers several branches of insurance -- main pension, supplementary pension, health care and other branches -- combined into a single headline rate. The exact split between branches and any changes to the ceiling are announced by the Greek government and e-EFKA. Always verify the current rate and ceiling on the e-EFKA portal.
Employer contributions at 21.79%
In addition to the employee contribution, the employer pays its own EFKA contribution of 21.79% of gross salary for private-sector workers in 2026. Like the employee contribution, the employer contribution applies to gross salary up to the monthly ceiling of 7,761.94 EUR. The employer contribution is an additional cost borne entirely by the employer -- it is not deducted from the employee's gross pay and does not appear on the employee's payslip. From the employer's perspective, the total cost of employing a worker is gross salary plus 21.79% employer EFKA (plus any other employment costs). For example, an employee earning 3,000 EUR gross per month generates an employer EFKA cost of approximately 21.79% x 3,000 = 653.70 EUR, bringing the total monthly employer cost to approximately 3,653.70 EUR. Employer contribution rates are subject to change by government decree. Verify the current employer contribution rate with e-EFKA or a qualified Greek payroll professional.
How EFKA contributions interact with income tax
Employee EFKA contributions are deducted from gross salary to arrive at the taxable base for income tax purposes. This is one of the most important features of the Greek payroll system: by reducing the taxable base, EFKA contributions lower the income tax bill. The sequence of calculation is: 1. Start with gross salary. 2. Subtract employee EFKA contributions (13.37% on gross up to the monthly ceiling). 3. The result is taxable income. 4. Apply the six income tax brackets (9% to 44%) to taxable income. 5. Subtract the meiosi forou tax reduction. 6. The result is income tax due. A higher EFKA contribution (up to the ceiling) directly reduces the amount of income subject to tax. Note that employer EFKA contributions do not affect the employee's taxable income -- only the employee portion deducted from gross salary reduces the taxable base. Always verify the calculation with AADE, the Greek Independent Authority for Public Revenue, or a payroll professional.
FAQ
Is there an earnings ceiling on EFKA contributions in Greece?
Yes. In 2026 the monthly earnings ceiling for EFKA contributions is 7,761.94 EUR per month. Both the employee contribution (13.37%) and the employer contribution (21.79%) apply only on gross salary up to this ceiling. An employee earning above 7,761.94 EUR per month pays EFKA contributions only on 7,761.94 EUR; the portion above the ceiling is not subject to EFKA. Verify the current ceiling with e-EFKA as it may be updated by government decree.
What does EFKA cover for employees in Greece?
EFKA (the Greek unified social insurance fund) provides pension insurance (main and supplementary), health care reimbursement and hospital cover, sickness cash benefit during illness, occupational accident and disease cover, and unemployment insurance through DYPA. The 13.37% employee contribution funds these branches combined into a single rate. For details on entitlements, eligibility conditions and benefit levels, consult the e-EFKA portal or contact EFKA directly.
Do EFKA contributions reduce the income tax I pay as an employee?
Yes, indirectly. Employee EFKA contributions are deducted from gross salary before income tax brackets are applied. The taxable base for income tax is gross salary minus employee EFKA contributions, so a higher EFKA deduction means less income falls into higher brackets and the meiosi forou reduction may also be larger. The employer's EFKA contribution does not reduce the employee's taxable income -- only the employee share (13.37%) affects the income tax base.
Who pays EFKA contributions -- the employee, the employer, or both?
Both. The employee pays 13.37% of gross salary (up to the monthly ceiling), withheld from their salary by the employer and remitted to e-EFKA. The employer separately pays 21.79% of gross salary (up to the same ceiling) as its own contribution -- this additional cost is not deducted from the employee's pay. The combined contribution rate is therefore 13.37% plus 21.79% = 35.16% of covered gross salary. Verify current rates with e-EFKA.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.