Greece has a population of about 10 million people, with tourism and agriculture as the prominent industries. Companies doing business in Greece have many options for business structures based on the type of business.

There are several payroll considerations when operating a business and hiring employees in Greece:

  • Employment contracts must be in writing, with hours and wages described in the contract and signed by both employer and employee
  • Employers must update their employee organization chart and submit to the proper authority
  • Payroll charts, Social Insurance Fund charts, and pay stubs must be reported monthly
  • If a contract has a more favorable provision than a collective bargaining agreement, the more favorable provision for the employee is used
  • Workers must be registered with the Social Insurance Foundation prior to being employed by a company
  • Companies must obtain a tax number in order to hire employees and process payroll
  • Foreign workers who are not residents of the EEA must apply for a visa, and then a work permit to obtain a job in Greece

The ministry of health has implemented new electronic services using the EFKA system to help reduce existing bureaucratic hurdles, limit in-person visits to the offices, and provide 24-hour service. Employers can select insurance, medical services, social security clearance, and more. To get the latest information on EFKA, visit:

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