Payroll Services in Greece

Payroll in Greece refers to the procedures that companies must undertake in order to calculate the net salaries of their employees, taking into consideration employment taxes, benefits and many other elements. Our team of Greek lawyers remains at your service and you can rely on our law firm for professional advice on tax compliance.

How can your team assist me in payroll matters?

Our law firm in Greece, through their partner accountants, can help you by providing the following: 

1. compliance with the Greek labor and employment tax laws;
2. calculate accurately the withholding taxes charged on the salaries of the employees;
3. making sure that the employees are paid according to the dates established in their employment contracts;
4. calculating the taxes due and the value of the salary based on the value established in the contract, working hours, paid leave, compensations, holidays, sick leave or the termination of contract and the allowances offered to the employee. 

Can your firm provide payroll services for sole traders?

Our law firm in Greece can offer payroll services, through our partner accountants, for any type of enterprise, sole traders included. It must be noted that, due to its simple nature, the sole trader has far less procedural formalities to abide by, but our lawyersare fully prepared to handle any legal issue arising from self-employment.

What does payroll take into account?

Besides the taxation of a salary, payroll also refers to the calculation of an employee’s salary based on the free days, paid or unpaid leave, bonuses and any other factors that can influence the value of the salary. 

What are some of the important matters concerning payroll in Greece?

Some highlights of payroll in Greece are presented in the list below: 

• the minimum wage in Greece is EUR 920 (as of April 2026);
• thepayroll reports of a company have to be maintained for a period of 10 years;
• mothers benefit from 17 weeks of paid maternity leave;
• fathers are also entitled to 14 days of paid paternity leave.

Is there a 13th salary in Greece?

Yes. Besides that 12 salary regime, that is applicable based on monthly work as it is in all other European countries, Greece provides a 13th and a 14th salary. The latter 2 are granted as salaries for the country’s national Christian holidays, as follows:

1. 13th salary – Christmas bonus which has a value of a month’s salary;
2. 14th salary – is comprised by the Easter bonus, granted as 50% bonus from the value of a month’s salary and the summer holiday allowance, when Greek employees take their annual leave, which is also given at a 50% bonus from a month’s salary.

Does the employment law regulate overtime?

Yes. Employees can work overtime and the amount of time is based on their working program. For instance, those who work 5 days a week can complete 5 hours of overtime work.

What are the current income tax rates charged on the salaries of Greek employees?

In 2026, Greece applies a progressive income tax system, comprised of 6 different taxes rates. Currently, the system applies the following tax rates:

1. income of up to EUR 10,000 – taxed at a rate of 9%;
2. income between EUR 10,000 and EUR 20,000 – 20%;
3. income between EUR 20,000 and EUR 30,000 – 26%;
4. income ranging from EUR 30,000 to EUR 40,000 – 34%;
5. income ranging from EUR 40,000 to EUR 60,000 – 39%;
6. income above EUR 60,000 – 44%.

How can companies establish their payroll services?

The Greek payroll service can be established as a part of the company that hires the employees, or it can be outsourced. The 2 scenarios are allowed under the Greek law. Thus, a small company with few employees can handle payroll matters internally by hiring a specialist in human resources. For large corporations, with hundreds of employees, it is always recommended to outsource human resources and payroll services.

If you need more information on the payroll in Greece, please contact our Greek law firm.