Calculate tax on a second job in Greece. Combined income taxed under one progressive scale 9%-44%. See net from both jobs after EFKA 13.87% and income tax.
Enter income from your primary and secondary job to see the combined tax, the effective rate on each income, and the marginal rate on your second job income.
Combined annual net
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Net from primary job
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Net from secondary job
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Marginal rate on secondary
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Total deductions
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Your breakdown
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How secondary employment is taxed in Greece
Greek income tax is assessed on total annual income from all sources. Each employer deducts EFKA and withholds provisional income tax on their own payroll. At year end, the total income is declared on the E1 return, and the actual tax is calculated on the combined amount. If the total tax due exceeds what was withheld, the employee pays the difference; if less, they receive a refund.
Example: 20,000 EUR primary + 8,000 EUR secondary
Primary EFKA: 2,774 EUR. Secondary EFKA: 1,110 EUR. Total gross: 28,000 EUR. Combined taxable income: 24,116 EUR. Combined income tax: 4,253 EUR. No tax credit (above 20,000 EUR taxable). Total net: 19,863 EUR. Of the 8,000 EUR secondary gross, approximately 5,860 EUR is the net after EFKA and marginal tax.
Is secondary employment worth it after tax?
Yes, secondary employment always adds to net income even though the marginal rate is higher. The question is whether the extra net income justifies the time and effort. For example, 8,000 EUR of secondary income on a 20,000 EUR base delivers about 5,860 EUR net, a 73% retention rate. On a higher primary salary of 35,000 EUR, the secondary income retention rate drops to about 60% due to the higher bracket. The calculator shows the exact figure for your situation.
Frequently asked questions
How is a second job taxed in Greece?
In Greece, all employment income from multiple employers is aggregated for the annual income tax calculation. Each employer deducts EFKA at 13.87% from their respective payroll independently. However, income tax is assessed on total annual taxable income (all sources combined) on the annual tax return filed through Taxisnet. The marginal rate on the secondary job income is the rate of the bracket reached when primary income is exhausted. If primary income alone places you in the 22% bracket, secondary income will be taxed starting at 22% and possibly higher if the combined total crosses into the 28% bracket.
Does EFKA apply separately to each job or only to the total?
EFKA is deducted by each employer independently on their payroll. This means that if you have two jobs, you pay 13.87% EFKA on each gross salary separately. There is currently no EFKA ceiling or cap system that would limit contributions when working multiple jobs, so the full 13.87% applies to both incomes. Some European countries cap total social contributions at a maximum earnings level, but Greece does not operate such a cap for employees. This can mean that secondary employment has a higher overall deduction burden relative to take-home pay.
Is there a tax-free allowance for secondary employment income in Greece?
There is no separate tax-free threshold or allowance for secondary employment income. The resident tax credit of up to 777 EUR applies to total annual taxable income and phases out completely above 20,000 EUR taxable income from all sources. In practice, most employees with secondary employment will have combined taxable income well above 20,000 EUR, meaning the tax credit is likely already exhausted by the primary salary and the secondary income is taxed without any credit offset.
Do I need to declare secondary employment income in Greece?
Yes. Under Greek tax law, employees are required to declare all employment income from all sources on their annual tax return (E1 form) submitted via Taxisnet. Employers report wages to AADE via payroll declarations (APD), so the tax authority already knows about each income source. Failure to declare secondary employment income can result in tax penalties, interest on underpaid tax, and in serious cases administrative fines. The secondary employer's payroll deductions are provisional; the actual tax is reconciled on the annual return.