Enter your monthly gross salary to calculate each mandatory supplement (Christmas, Easter, summer), the deductions on each, and your net payout per instalment.
Net Christmas bonus
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Net Easter bonus
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Net summer allowance
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Total gross supplements
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Total net supplements
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Your breakdown
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Amount
How Greek salary supplements work
Greek law mandates three salary supplements per year. The Christmas bonus equals one full monthly salary, the Easter bonus equals half a monthly salary, and the summer holiday allowance equals half a monthly salary. Combined, these make the Greek salary year equivalent to 14 monthly salaries. All three supplements are subject to EFKA and income tax deductions, so the net amounts are lower than the gross figures shown in your employment contract.
Example: 2,000 EUR monthly gross
Christmas bonus gross: 2,000 EUR. EFKA: 277 EUR. Net after tax at marginal rate (approximate): about 1,500 EUR. Easter bonus gross: 1,000 EUR. Net: about 750 EUR. Summer allowance gross: 1,000 EUR. Net: about 750 EUR. Total net supplements: roughly 3,000 EUR per year. Actual amounts depend on the annual tax bracket, since supplements are folded into annual income for tax purposes.
Planning around supplement payment dates
Christmas bonus is paid by 21 December and is a reliable source of year-end funds for large purchases or investments. The Easter and summer payments arrive at predictable times and are often used for holiday travel. Because all three supplements are taxed as employment income, contributions to pension vehicles in the same year can reduce the effective tax rate on the supplements for higher earners.
Frequently asked questions
What are the mandatory salary supplements in Greece?
Greek labour law mandates three annual salary supplements for full-time employees. The Christmas bonus (Doron Christougennon) equals one full monthly salary and must be paid by 21 December each year. The Easter bonus (Epitagma Pascha) equals half a monthly salary and must be paid before Easter Monday, or by the end of April if no specific date is agreed. The summer holiday allowance (Epidoma Adeiou) also equals half a monthly salary and must be paid before 1 July. Together these three supplements add up to two additional monthly salaries, making the Greek convention a 14-month year. These rights are enshrined in Presidential Decree 1/2023 and the Civil Servants Code.
Are Greek salary supplements taxed?
Yes. The Christmas bonus, Easter bonus, and summer allowance are treated as part of gross employment income and are subject to both EFKA social insurance and income tax. They are added to the employee annual gross for the purpose of calculating the annual tax liability. In practice, employers deduct EFKA at 13.87% from each supplement payment and withhold income tax based on the estimated annual tax. The supplements do not attract any separate flat rate; they are taxed at the same marginal bracket as the rest of the salary.
What happens to supplements if I leave the job mid-year?
If an employee leaves or is dismissed before the payment dates for the supplements, they are entitled to a pro-rata portion of each supplement. For the Christmas bonus, the entitlement accrues from 1 May to 31 December (the relevant eight-month period), so an employee who leaves on 1 October after 5 months in the period receives 5 divided by 8 of the Christmas bonus. Prorating rules are set out under Greek labour law and verified by the Labour Inspectorate (SEPE). Supplements are included in severance calculations as well.
How does the monthly salary for supplement purposes get defined?
For supplement calculation, the relevant monthly salary is the regular monthly gross pay (the base salary excluding irregular overtime, discretionary bonuses, expense reimbursements, and commissions). If the employment contract specifies a monthly salary, that figure is used directly. If the contract specifies an annual salary, it is divided by 12 (not 14) to obtain the monthly reference figure for supplement purposes. This matters because the Christmas bonus equals one-twelfth of the annual base salary, not one-fourteenth.