Calculate net pay for part-time work in Greece. Scale a full-time salary by hours worked, then apply EFKA 13.87% and income tax 9%-44% with resident tax credit.
Enter the full-time equivalent monthly salary and your weekly hours to calculate your part-time gross, then see the net after EFKA and income tax.
Monthly net take-home
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Part-time monthly gross
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Annual net
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EFKA deducted
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Income tax
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Your breakdown
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Part-time employment rules in Greece
Greek law mandates proportional pay for part-time work. A 20-hour week earns exactly 50% of the full-time rate. All mandatory supplements (Christmas, Easter, summer) are paid proportionally. EFKA applies at 13.87% on the part-time gross, and income tax is computed on the lower annual gross with the resident tax credit protecting low earners. Part-time contracts must be registered with ERGANI.
Example: 1,400 EUR FTE, 20 hours per week
Part-time monthly gross: 700 EUR. Annual gross (14 months): 9,800 EUR. EFKA: 1,359 EUR. Taxable income: 8,441 EUR. Income tax at 9%: 760 EUR. Tax credit: 777 EUR (full credit). Net income tax: 0 EUR. Total deductions: 1,359 EUR. Annual net: 8,441 EUR. Monthly net: 603 EUR.
Tax benefit at low incomes
Part-time workers with annual gross below about 12,000 EUR (roughly a 30-hour week on the minimum wage) benefit from the full 777 EUR tax credit, which can eliminate income tax entirely. Only EFKA remains as a meaningful deduction, making the effective deduction rate approximately 13.87% of gross. This makes part-time work relatively tax-efficient for lower earners in Greece.
Frequently asked questions
How is part-time salary calculated in Greece?
Greek labour law requires that part-time salaries be proportional to the equivalent full-time wage for the same role. The part-time gross salary is calculated as: full-time monthly salary times (hours worked per week divided by 40, the standard full-time hours per week). For example, a role with a full-time salary of 1,400 EUR per month, worked at 20 hours per week, yields a part-time salary of 700 EUR per month gross. All labour law protections apply proportionally, including mandatory supplements (Christmas, Easter, summer) at the pro-rata rate.
Do part-time workers in Greece pay EFKA and income tax?
Yes. EFKA at 13.87% applies to the part-time gross salary in the same way as for full-time employees. Income tax is calculated on the annual gross (pro-rata salary times 14 months) using the standard 5-bracket system. Because part-time annual income is usually lower than full-time income, part-time workers are more likely to benefit from the full 777 EUR resident tax credit. The income tax burden is correspondingly lower, and many part-time workers near the minimum wage level pay negligible income tax after the credit is applied.
Are there restrictions on part-time work in Greece?
Part-time employment in Greece is governed by Law 3846/2010 and Presidential Decree 156/1994. Part-time contracts must be in writing and registered with the information system ERGANI. The minimum part-time hours are generally 4 hours per day for a partial-day schedule. Part-time employees cannot be compelled to work full-time hours without additional pay. Employers converting full-time roles to part-time must follow specific procedures, including notification to SEPE (Labour Inspectorate). Part-time workers have equal treatment rights including proportional access to benefits, annual leave, and sick pay.
Can a part-time salary be below the minimum wage in Greece?
No. The per-hour rate for a part-time worker cannot be lower than the hourly equivalent of the national minimum wage. The minimum wage of 830 EUR per month is based on a 40-hour work week, implying a minimum hourly rate of approximately 4.78 EUR (830 divided by 25 working days divided by 8 hours, or 830 divided by 173.33 monthly hours). A part-time worker on 20 hours per week must receive at least 415 EUR per month gross. Any collective agreement or sector-level minimum that exceeds the national minimum wage also applies proportionally to part-time workers.