Global Deployments is an Employer of Record (EOR) provider that lets international companies hire staff in Greece legally, without opening a local entity. As an EOR Greece partner, Global Deployments becomes the legal employer of record, handling labour contracts under the Labour Code (Law 4808/2021), EFKA social security registration, and PAYE income tax withholding, so a foreign business can build a compliant team in this southeastern European market.
Quick facts: Employer of Record Greece at a glance
- EFKA: approximately 24.81% employer, 15.72% employee, for a combined 40.53% of gross salary
- PAYE: progressive rates from 9% to 44%, withheld monthly by the employer
- Minimum wage: EUR 910.47 per month gross (from April 2024)
- Annual leave: 20 working days in year one, rising to 21 days from year two onwards
- Maternity leave: 17 weeks at full pay (8 weeks pre-birth, 9 weeks post-birth)
- Probationary period: up to 12 months permitted under Law 4808/2021
What Is an Employer of Record in Greece?
An Employer of Record in Greece is a licensed local entity that legally employs staff on behalf of a foreign company, while that company retains full control over the employee’s day-to-day work. Global Deployments’EOR Greece service covers compliant contract drafting under Law 4808/2021, EFKA registration, PAYE withholding, statutory leave administration, and work permit support for expatriates.
Beyond EOR, Global Deployments also supports companies that want a PEO Greece co-employment arrangement, plus standalone payroll Greece outsourcing for businesses that already hold a local entity but want compliant EUR payroll and EFKA reporting handled externally.
Greece Employment Law at a Glance
| Requirement | Detail |
|---|---|
| Governing law | Labour Code Law 4808/2021 |
| Minimum wage | EUR 910.47 per month gross (from April 2024) |
| Social security body | EFKA (Unified Social Insurance Entity) |
| Tax authority | AADE (Independent Authority for Public Revenue) |
| Maternity leave | 17 weeks (8 pre-birth + 9 post-birth) at full pay |
| Probationary period | Up to 12 months under Law 4808/2021 |
Payroll, Tax and EFKA Compliance in Greece
Greek payroll runs on two parallel obligations: progressive PAYE income tax withheld and remitted to the AADE, and mandatory registration with EFKA (Eniaia Fora Koinonikis Asfalisis), which administers Greece’s unified social security system covering pension, health, unemployment, and work injury. Employer EFKA contributions total approximately 24.81% of gross salary; employee contributions total approximately 15.72%. PAYE rates run from 9% on income up to EUR 10,000 per year to 44% on income above EUR 40,000.
Because Law 4808/2021 introduced extended probationary periods, new flexible work arrangements, and updated termination procedures, businesses setting up Greek payroll on legacy assumptions risk both contribution miscalculation and contract non-compliance. This is the compliance gap Global Deployments’ EOR and payroll Greece services are built to close.
Why Companies Choose Global Deployments for EOR Services in Greece
Global Deployments operates as an Employer of Record across 160+ countries through its vetted in-country partner network, giving companies a single partner for European and global expansion. For Greece specifically, Global Deployments handles:
- EFKA registration and monthly contribution management at current statutory rates
- PAYE withholding and payslip generation in EUR
- Law 4808/2021-compliant employment contract drafting
- Statutory leave, maternity, and termination calculations
Frequently Asked Questions
What does an Employer of Record in Greece actually do?
An EOR like Global Deployments becomes the legal employer of your Greece-based staff, managing contracts, EFKA registration, PAYE withholding and statutory leave, while you direct the employee’s daily work.
How much do employers contribute to EFKA in Greece?
Employers contribute approximately 24.81% of gross salary to EFKA, covering pension, health, unemployment, and work injury insurance. Employees contribute a further 15.72%, making total statutory contributions approximately 40.53% of gross salary.
What is Greece’s minimum wage in 2026?
The national minimum wage is EUR 910.47 per month gross, in force from April 2024, and applies to all private sector employees.
Does Global Deployments offer payroll-only services in Greece?
Yes. Alongside full EOR, Global Deployments provides standalone payroll Greece outsourcing for companies that already have a local entity but want EFKA and PAYE compliance managed externally.
About Global Deployments
Registered Company Name: Global Deployments | Part of Africa Deployments Ltd.
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392
Phone: +230 5713 8629
Website: global-deployments.com
Greece’s EFKA framework and Law 4808/2021 create a high-contribution employment environment, with combined statutory costs exceeding 40% of gross salary. EFKA registration, AADE PAYE compliance, and updated Labour Code provisions require in-country expertise from the first hire. An EOR Greece arrangement through Global Deployments provides the registration, payroll infrastructure, and statutory compliance needed to hire without entity establishment.
Reviewed by: Global Deployments Compliance Team
