Enter your base monthly salary and the number of night shifts, Sunday shifts, and holiday days worked per month to calculate gross allowances and net pay.
Monthly net (base + allowances)
--
Gross night allowance/mo
--
Gross Sunday/holiday allowance/mo
--
Total monthly gross
--
Annual net
--
Your breakdown
Updates live as you type
Item
Amount
Shift allowance rules in Greece
Greek labour law provides for two main shift premiums: a 25% premium on the hourly rate for every hour worked at night (22:00 to 06:00), and a 75% premium on the daily rate for working on Sundays or official public holidays. These premiums are added to base salary and are subject to the standard EFKA and income tax deductions. Some collective agreements in healthcare, hospitality, and transport sectors provide higher premiums.
Example: 1,500 EUR base, 8 nights, 4 Sundays
Daily rate: 1,500 / 25 = 60 EUR. Night allowance: 8 nights times 60 EUR times 25% = 120 EUR/month. Sunday allowance: 4 days times 60 EUR times 75% = 180 EUR/month. Total monthly gross with allowances: 1,800 EUR. Annual gross (14 months): 25,200 EUR. Net annual after EFKA and income tax: approximately 18,200 EUR. Monthly net: approximately 1,300 EUR.
Planning with shift income
Regular shift allowances form a predictable additional income stream. Because they are taxed at the marginal rate applicable to total annual income, employees earning above 20,000 EUR combined (base plus allowances) will find their allowances taxed at 22% or above. Keeping track of total annual income including all allowances helps with tax planning and ensures correct EFKA and income tax withholding on payslips.
Frequently asked questions
What are the legal shift allowances in Greece?
Greek labour law and sector-specific collective agreements (SSEs) set premiums for working outside normal hours. Night work (generally between 22:00 and 06:00) commands a 25% premium on the regular hourly rate. Working on Sundays or official public holidays entitles the employee to a 75% premium on the regular daily wage for each such day worked. If a public holiday falls on a Sunday, the premium is still 75%. These premiums are in addition to the base salary for the relevant period. Specific collective agreements may set higher premiums for certain sectors such as healthcare, hospitality, or security services.
Are shift allowances taxed in Greece?
Yes. Night shift premiums, Sunday premiums, and holiday premiums are all treated as part of employment income for both EFKA and income tax purposes. They are added to the annual gross salary and taxed under the same progressive bracket system (9% to 44%). There is no special flat rate or exemption for these allowances in Greece. Because shift allowances add to total annual income, they push the employee into potentially higher brackets, and the marginal tax rate on allowances equals the bracket rate applicable at that income level.
How many official public holidays are there in Greece?
Greece has 12 mandatory public holidays per year (argyres eortes) during which employees are either not required to work or are entitled to the 75% premium if they do work. The 12 official holidays include: New Year's Day (1 January), Epiphany (6 January), Clean Monday (moveable, 48 days before Easter), Independence Day (25 March), Easter Monday (moveable), Labour Day (1 May), Whit Monday (moveable), Assumption (15 August), Ohi Day (28 October), Christmas Day (25 December), and second day of Christmas (26 December), plus Holy Friday (moveable, day before Easter Saturday). Some regional or local holidays may also apply.
Do shift allowances count toward the minimum wage calculation in Greece?
No. Under Greek labour law, shift allowances (night premium, Sunday premium, holiday premium) are paid on top of the base salary and are not counted as part of the minimum wage floor. The 830 EUR per month minimum wage is the base; the shift premiums are additional. This means that a worker earning the minimum wage who also regularly works nights or Sundays can earn significantly more than 830 EUR per month in total, but the base must still be at least 830 EUR regardless of any premiums.