Calculate the combined employee and employer EFKA social security contributions in Greece. See the full social charge on any salary: employee 13.87% plus employer 22.29%.
Enter the annual gross salary to see the complete social security picture: employee EFKA, employer EFKA, and the total social charge on Greek labour.
Total Social Security
--
Employee EFKA (13.87%)
--
Employer EFKA (22.29%)
--
Total as % of gross
--
Total employer cost
--
Your breakdown
Updates live as you type
Item
Amount
How social security works in Greece
EFKA (Eniaios Foreas Koinonikis Asfalisis) is the single social insurance body created in 2017 by merging all previous Greek social funds. It collects contributions from employees and employers and administers pension, health, and unemployment entitlements. The 36.16% combined rate is the total social charge on salaried labour, though the two sides bear it differently: the employer pays it on top of the gross salary, while the employee pays it from within the gross salary.
Example calculation
Gross salary: 24,000 EUR. Employee EFKA = 24,000 x 13.87% = 3,329 EUR. Employer EFKA = 24,000 x 22.29% = 5,350 EUR. Total EFKA = 8,679 EUR. Total employer cost = 24,000 + 5,350 = 29,350 EUR.
Tips and considerations
Both sides of EFKA fund the same entitlements: pension, healthcare, and unemployment. The employee side is deductible from income for tax purposes, reducing the income tax base. Employers should budget for the full employer cost including EFKA when planning headcount.
Frequently asked questions
What are the total EFKA social security rates in Greece for 2025?
The total EFKA contribution rate in Greece is approximately 36.16% of gross salary when combining the employee share (13.87%) and the employer share (22.29%). The employee breakdown is: main pension 6.67%, supplementary pension 3.50%, health 2.55%, unemployment 1.15%. The employer breakdown is: main pension 13.33%, supplementary pension 3.50%, health 5.10%, unemployment 0.36%. These rates result from the 2020 social insurance reform (Law 4670/2020) which unified the previously fragmented Greek social security funds into the single EFKA entity.
Is there a ceiling on EFKA contributions in Greece?
Yes. EFKA contributions are subject to an upper ceiling (anoterato orio misthodosia). The maximum monthly insurable earnings are currently approximately 6,500 EUR per month (78,000 EUR per year). Earnings above this ceiling are not subject to EFKA contributions, so very high earners pay EFKA only up to this cap. This means the effective EFKA rate for very high earners is lower than 13.87% as a percentage of total earnings. The ceiling is adjusted periodically by ministerial decision, typically in line with minimum wage changes or broader social insurance reform.
Do self-employed individuals pay the same EFKA rates as employees?
Self-employed individuals and freelancers in Greece pay broadly similar total EFKA rates to those applicable to employees, but the calculation method differs. Self-employed EFKA is computed on declared professional income rather than a fixed salary, and there is a minimum contribution floor equivalent to contributions on the minimum wage. New entrants to self-employment in the first year pay a reduced introductory rate. There is no employer-side contribution for the self-employed; they effectively pay both sides themselves, though the self-employed total rate is structured differently from the combined employee-plus-employer rate for salaried workers.
What benefits do EFKA contributions entitle you to in Greece?
EFKA contributions in Greece fund four main benefit streams. The main pension (kyria syntaxi) contributions accumulate pension entitlement paid from retirement age (currently 67 for full pension). The supplementary pension (epikourike syntaxi) through ETEAEP/EFKA provides an additional top-up pension. Health insurance (ygeia) through EOPYY provides access to the public health system, doctor visits, hospitalisation, and subsidised medication. The unemployment fund (anergia) through DYPA funds unemployment benefit (epidioma anergia) for qualifying unemployed workers. EFKA contributions are therefore not simply taxes but accumulate specific social insurance entitlements.