Calculate total Greek pension contributions for employee and employer. EFKA total employee rate 13.87%, employer rate 22.29%. See monthly and annual EFKA payment breakdown.
Enter your gross monthly salary to see the full EFKA contribution breakdown for both employee and employer in Greece.
Total EFKA per month (employee + employer)
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Employee EFKA (13.87%)
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Employer EFKA (22.29%)
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Annual employee EFKA
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Total employer labour cost
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Your breakdown
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Amount
How EFKA pension contributions work in Greece
EFKA is Greece's unified social insurance fund, created in 2017 by merging over 30 former separate funds. Both employee and employer contribute based on gross insurable salary. The employee portion is deducted from the salary before income tax, reducing the tax base. The employer portion is a separate cost on top of the gross salary, representing the true labour cost to the business.
Example calculation
Monthly gross salary: 2,000 EUR. Employee EFKA: 2,000 x 13.87% = 277.40 EUR. Employer EFKA: 2,000 x 22.29% = 445.80 EUR. Total EFKA per month: 723.20 EUR. Annual employee EFKA (over 14 months): 2,000 x 14 x 13.87% = 3,883.60 EUR. Total employer labour cost per month: 2,000 + 445.80 = 2,445.80 EUR.
Tips and considerations
Employers should factor the full 22.29% employer EFKA into salary budgeting, as it is a real cost beyond the gross salary. Employees should check their EFKA record periodically on the e-EFKA portal (efka.gov.gr) to ensure all contributions have been correctly recorded, as gaps in your insurance history reduce your eventual pension.
Frequently asked questions
What are the EFKA contribution rates in Greece in 2026?
For 2026, the employee contribution rates under EFKA are: main pension (kyria syntaxi) 6.67%, supplementary pension (ETEAEP) 3.50%, health insurance (ygeia) 2.55%, and unemployment (anergia) 1.15%. The total employee EFKA rate is 13.87% (GR_EFKA_TOTAL). Employer contributions are: main pension 13.33%, supplementary pension 3.50%, health 5.10%, and unemployment 0.36%, totalling 22.29% of gross salary. Both rates are applied to gross insurable earnings up to the insurable earnings cap set by EFKA each year.
Is there an upper cap on EFKA contributions in Greece?
Yes, EFKA contributions are capped at maximum insurable earnings, which are set annually by EFKA ministerial decision. For 2026 the monthly insurable earnings cap is approximately 6,500 EUR per month, meaning workers earning above this level do not pay additional EFKA on the excess. This cap primarily affects high earners and executives. The minimum insurable earnings are set at the national minimum wage, below which self-employed workers still pay EFKA on the minimum base even if their actual earnings are lower.
Are EFKA contributions tax deductible in Greece?
Employee EFKA contributions (13.87%) are deducted from gross salary before income tax is calculated. This means EFKA is effectively pre-tax: it reduces your taxable income and therefore also reduces your income tax bill. For example, on a gross salary of 25,000 EUR, EFKA of 3,468 EUR reduces taxable income to 21,532 EUR, which is then subject to the 5-bracket income tax. The deductibility of EFKA is built into the standard tax calculation and does not require any special claim on your return.
What do self-employed and freelancers pay to EFKA in Greece?
Self-employed individuals and freelancers in Greece are covered by EFKA-e-EFOEA and pay contributions based on their income level. New entrants in their first 5 years pay reduced rates. After the transitional period, self-employed EFKA contributions are based on declared income with a minimum base at the minimum wage level and a maximum base at the insurable earnings cap. The self-employed pay both the employee and a reduced employer portion, making their total EFKA cost higher as a percentage of income than for employed workers. Detailed current rates are available on the EFKA website (efka.gov.gr).