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Employer of Record (EOR) in Greece:
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Hire in Greece Without Opening a Greek Entity

Greece offers international companies access to skilled professionals across technology, tourism, shipping, finance, customer support, sales, engineering, and regional operations. For companies hiring their first employee in Athens, Thessaloniki, Patras, Heraklion, or a remote role based anywhere in Greece, the challenge is not only finding the right candidate. The challenge is employing that person through a compliant Greek employment, payroll, tax, and social insurance framework.

NNRoad provides Greece EOR solutions for companies that want to hire employees in Greece without first establishing a Greek legal entity, payroll account, or local HR infrastructure. Through a compliant Employer of Record model, your company can manage the employee’s day-to-day work while local employment administration is handled through an appropriate Greek employment structure.

What a Greece EOR service provider helps you do

A Greece employer of record service provider helps your company onboard local employees, coordinate compliant employment contracts, administer payroll in EUR, handle social insurance and tax-related employment obligations, support statutory benefits, and manage HR documentation throughout the employment lifecycle.

When this page is the right fit

  • You want to hire an employee in Greece but do not have a Greek entity.
  • You have found a Greece-based candidate and need a compliant employment pathway.
  • You need payroll, e-EFKA, ERGANI, AADE, and benefits administration handled locally.
  • You want to convert a Greece contractor relationship into employment.
  • You are testing the Greek market before committing to entity setup.

If your company already has a Greek employer entity and only needs payroll support, visit Greece Payroll Services. If the main challenge is immigration or work authorization, visit Hire Foreigner in Greece. If you need flexible project-based talent instead of employment, visit Greece On-Demand Talent.

What a Greece Employer of Record Handles

A Greece Employer of Record is not simply a payroll processor. It is a local employment administration solution for international companies that need to employ Greek staff without becoming the direct local employer through their own Greek entity.

Greek employment setup

NNRoad supports the employment setup process for Greece-based employees, including employment documentation, onboarding information, payroll data collection, benefits coordination, and HR administration. The employment arrangement should reflect the employee’s role, work location, working time pattern, compensation package, seniority, and whether any sector-specific or collective rules may apply.

ERGANI and employment declarations

Greek employers must manage employment-related declarations through the ERGANI system. Recruitment, changes to employment terms, working schedules, leave, overtime, resignation, and termination may involve specific reporting or recordkeeping steps. For EOR hiring, these obligations need to be built into the onboarding and employee lifecycle process from the beginning.

e-EFKA social insurance administration

Employees in Greece are typically covered by the Electronic National Social Security Fund, known as e-EFKA. EOR payroll support helps coordinate employee social insurance information, employer and employee contribution calculations, payroll records, and monthly social insurance-related administration.

AADE payroll tax withholding

Employers in Greece must withhold salary-related tax amounts and remit them through the relevant tax authority process. A Greece EOR setup should therefore coordinate gross-to-net payroll calculations, employee tax data, payslip records, and salary tax withholding administration.

Benefits and statutory payments

Greek employment cost planning should include statutory paid leave, public holidays, sick leave treatment, social insurance, holiday allowances, Christmas and Easter bonuses, and any role-specific benefits. These items must be budgeted before the employment offer is approved.

Employee lifecycle support

After onboarding, employment changes in Greece should be documented and reviewed. This includes salary changes, working schedule changes, remote work changes, leave and absence, overtime, resignation, termination, severance, and final payroll administration.

Greece EOR vs PEO, Payroll, Contractor, and Hire Foreigner Models

Companies often search for a Greece EOR service provider, Greece PEO service provider, Greece payroll service provider, hire contractor in Greece, or hire foreigner in Greece as if these are the same solution. They are different. Choosing the wrong model can create employment classification, payroll, social insurance, tax, and immigration risks.

Greece EOR service provider

A Greece EOR service provider is used when your company wants to employ a worker in Greece without creating a Greek entity. The EOR supports local employment administration, payroll, social insurance, statutory benefits, HR documentation, and compliance processes while your company manages the employee’s daily work.

Greece PEO service provider

The term PEO is used differently across markets. In Greece, a PEO-style service may refer to HR administration, payroll support, or employment outsourcing, depending on the provider’s actual structure. Companies should look beyond the label and confirm who is the legal employer, who signs the employment documentation, who runs payroll, and who is responsible for ERGANI, e-EFKA, and AADE administration.

Greece payroll service provider

Payroll outsourcing is normally used when your company already has a Greek entity or another valid local employer structure. The payroll provider calculates salary, deductions, tax withholding, contributions, payslips, and filings, but your company remains the employer. If this is your situation, visit Greece Payroll Services.

Hire contractor in Greece

Contractors should operate independently and should not be managed like employees. If the person reports into your team, follows your schedule, uses your systems, performs ongoing work, and is economically dependent on your company, a contractor model may create misclassification risk. For project-based capacity, visit Greece On-Demand Talent. For employee-like work, EOR may be the safer route.

Hire foreigner in Greece

If the person you want to employ is not already authorized to work in Greece, immigration and work authorization should be reviewed before employment begins. For that specific need, visit Hire Foreigner in Greece.

Greece Hiring Compliance: ERGANI, e-EFKA, AADE, AMKA and AFM

Greek employment compliance is highly administrative. A strong EOR process should not treat onboarding as a simple contract signature. It should coordinate employment declarations, payroll registration, social insurance data, tax withholding, employee identification numbers, and statutory records before the employee starts work.

ERGANI recruitment announcement

Employers in Greece must submit the ERGANI E3 form to announce the recruitment of an employee no later than the day of recruitment and before the employee starts work. For international companies, this is one of the clearest reasons to avoid informal onboarding and to use a structured Greece EOR process.

Official reference: Gov.gr guidance on registering employee recruitment through ERGANI E3.

ERGANI II and digital employment records

Greece has been moving toward a more digital and real-time employment record environment through ERGANI II. This increases the importance of keeping employment data, working schedules, contract changes, overtime, leave, and termination events consistent with actual work arrangements.

Official and public reference: Coverage of ERGANI II becoming a live employment register.

e-EFKA social insurance

Greek private-sector employee social insurance involves employee and employer contributions. The primary pension contribution rate is 20%, with 6.67% charged to the insured employee and 13.33% charged to the employer. Other contribution categories may also apply depending on the employee and employment situation.

Official reference: Ministry of Labour and Social Security guidance on insurance contributions.

AADE salary tax withholding

Employers that employ salaried or daily wage workers must withhold the corresponding salaried services tax from salary and pay it through the relevant myAADE process. Greece EOR payroll therefore needs to coordinate gross salary, taxable salary items, tax withholding, and reporting requirements.

Official reference: AADE guidance on withholding tax returns.

AFM, AMKA and employee data

Greece payroll and social insurance administration may require employee identifiers such as AFM for tax and AMKA for social security purposes. During onboarding, the employee’s identity details, address, bank information, tax data, social insurance data, work authorization status, and payroll inputs should be collected early to avoid start-date delays.

Third-country nationals

Third-country nationals entering Greece for work must hold the proper legal document that gives access to work, such as a residence permit with the right to work, a visa with the right to work, or a certificate connected to a residence permit application with the right to work. This should be reviewed before onboarding.

Official reference: Ministry guidance on work for third-country nationals in Greece.

Greek Payroll and Employer Cost Planning

Before hiring in Greece, companies should model the total employment cost rather than only the monthly gross salary. Greek payroll planning should include salary, statutory contributions, salary tax withholding, holiday allowances, Christmas and Easter bonuses, paid leave, public holidays, payroll administration, benefits, and potential offboarding costs.

Minimum wage

From 1 April 2026, Greece’s statutory minimum salary for white-collar workers is €920.00 per month, and the statutory minimum daily wage for blue-collar workers is €41.09. Some employees may require higher pay because of seniority increments, role expectations, market practice, collective arrangements, or company policy.

Official reference: Ministry of Labour and Social Security minimum wage guidance.

Employer social insurance contributions

Employer costs in Greece include statutory social insurance contributions. The exact rate can vary by employee category and contribution type, but employers should budget for e-EFKA-related employer contributions in addition to gross salary. Primary pension is only one component of total social insurance cost.

Employee deductions

Employee payroll deductions may include employee social insurance and salary tax withholding. These amounts affect net pay and should be clearly communicated during offer planning, especially when a candidate compares a Greek employment offer with contractor income or employment in another country.

Christmas and Easter bonuses

Greek private-sector employees are entitled to holiday allowances. The Christmas Bonus is equal to one monthly salary for salaried workers, while the Easter Bonus is equal to half a monthly salary for salaried workers, subject to the relevant service periods and pro rata rules. These are not optional retention bonuses; they are statutory payroll items that should be budgeted.

Official reference: Ministry guidance on holiday allowances.

Holiday allowance and annual payroll rhythm

Many employers describe the Greek payroll year as involving 14 salary payments because the annual cost includes regular monthly salary plus statutory holiday allowance components. A Greece EOR service provider should help employers forecast the annualized cost, not only the monthly salary amount.

Use a cost model before issuing the offer

Before confirming a Greece offer, model gross salary, employer social insurance, statutory bonuses, benefits, payroll administration, paid leave, public holidays, remote work equipment, expense policy, and potential severance exposure. For initial planning, use the Greece Labor Cost Calculator.

Employment Terms, Working Time, Leave and Statutory Bonuses in Greece

A Greece EOR arrangement should translate the commercial offer into employment terms that fit Greek labor law. Salary is only one part of the employment package. Working time, leave, overtime, holiday allowances, employment documentation, remote work, and termination rules should all be considered before the employee starts.

Employment contracts and written terms

Greek employment terms should be clearly documented. The employment documentation should cover the employee’s job title, duties, start date, work location, working schedule, salary, benefits, probation or trial-related terms if applicable, leave, confidentiality, data protection, equipment, and termination-related provisions.

Working time

Greek guidance distinguishes statutory working time and contractual working hours. Contractual working hours are commonly set at 40 hours per week, meaning 8 hours per day for a five-day working week. Working time arrangements, overtime, breaks, and schedule changes should be handled with care, especially where ERGANI II records are involved.

Official reference: Ministry guidance on working time limits.

Overtime and ERGANI II

Overtime in Greece may require proper declaration through ERGANI II, depending on the work arrangement and digital work card status. Employers should not rely on informal manager approval for overtime. The employment process should define when overtime is allowed, how it is approved, how it is recorded, and how it is paid.

Paid annual leave

Annual leave in Greece is granted proportionally. The baseline is 20 working days for a five-day working week and 24 working days for a six-day working week over 12 months of continuous employment, increasing with service up to statutory limits. Leave also needs to be tracked and reported in line with applicable requirements.

Official reference: Ministry guidance on regular annual leave.

Public holidays and local practice

Public holidays in Greece should be accounted for in workforce planning. Some holidays are nationwide compulsory holidays, while local or sector-specific arrangements may also matter. If the employee works on a Sunday or public holiday, additional rules and pay treatment may apply.

Remote and hybrid work

Remote work in Greece should be documented rather than managed informally. Employers should consider work location, equipment, working time, expense reimbursement, data security, health and safety expectations, confidentiality, and how work schedule data will be recorded.

Greece EOR Onboarding Workflow

A good Greece EOR onboarding process starts before the employment contract is signed. The goal is to confirm that the role can be employed through the EOR model, collect the right employee data, prepare compliant employment terms, and complete the necessary Greek employment registrations before the employee begins work.

Step 1: Confirm the hiring scenario

NNRoad reviews the planned role, job duties, work location, reporting line, working schedule, remote or hybrid setup, salary range, bonus expectations, candidate status, and whether the person is already authorized to work in Greece.

Step 2: Choose the right employment pathway

If the worker will be integrated into your team and managed like an employee, EOR may be suitable. If the company already has a Greek entity, payroll outsourcing may be more appropriate. If the individual needs immigration support, the hiring process should be coordinated with work authorization review.

Step 3: Build the compensation package

The offer should be modeled on an annual basis, including monthly salary, statutory holiday allowances, Christmas and Easter bonuses, employer contributions, benefits, leave, public holidays, and any variable compensation or allowances.

Step 4: Collect employee data

Greek payroll and employment setup may require identity information, address, bank details, AFM, AMKA, social insurance data, tax information, work authorization documentation, emergency contact information, and any documents needed for employment records.

Step 5: Prepare employment documentation

Employment documents should reflect Greek employment requirements and the agreed commercial terms. This includes role details, compensation, working time, benefits, leave, confidentiality, data protection, equipment, remote work, and termination-related provisions.

Step 6: Complete employment declarations and payroll setup

Before the employee starts, the relevant employment declaration and payroll setup steps should be coordinated, including ERGANI recruitment announcement where applicable, e-EFKA-related administration, and AADE-related payroll tax handling.

Step 7: Run monthly employment administration

After onboarding, NNRoad supports the ongoing employment administration process, including monthly payroll, payslips, social contributions, tax withholding support, leave tracking, employee HR documentation, statutory bonus planning, and compliant offboarding support when needed.

Greece Hiring Risks an EOR Helps Reduce

Greece can be an efficient hiring market for international companies, but informal employment setup creates risk. A Greece EOR service provider helps reduce the administrative and compliance gaps that often arise when companies hire locally before building a Greek HR and payroll infrastructure.

Unregistered or late employment declaration

An employee should not begin work before the required recruitment declaration and onboarding steps are handled. Missing or late employment registration can create inspection risk, payroll correction issues, and compliance exposure.

Under-budgeting the annual employment cost

Greek employment cost is not simply monthly gross salary multiplied by twelve. Employers should budget for statutory holiday allowances, Christmas and Easter bonuses, social insurance, benefits, paid leave, and possible termination costs.

Contractor misclassification

Using a contractor model may be risky if the person is managed like an employee. Employee-like control, fixed working hours, ongoing service, company equipment, internal reporting lines, and economic dependence can increase misclassification exposure.

Wrong payroll or contribution treatment

Errors in gross-to-net payroll, employee insurance status, taxable benefits, bonus treatment, social insurance contributions, or salary tax withholding can create corrections and employee trust issues. Greek payroll should be run through a structured process.

Ignoring ERGANI II and working time records

As Greece moves toward a more digital employment record environment, working schedules, leave, overtime, and employment changes should match actual practice. Informal manager instructions can conflict with official employment records.

Overlooking immigration before employment

For third-country nationals, right-to-work status must be checked before employment begins. If the candidate does not already have the right to work in Greece, the employment timeline should include immigration review.

Treating termination as a simple email

Termination in Greece can involve written process, notice, severance, ERGANI reporting, final payroll, unused leave, and employee documentation. EOR offboarding helps ensure exit steps are coordinated before any final action is taken.

Related Greece Hiring Resources and Next Step

Use these NNRoad resources to choose the right Greece hiring, payroll, and compliance pathway.

NNRoad Greece resources

Official Greece references

Start a Greece EOR setup

Whether you are hiring your first employee in Greece, converting a contractor into employment, supporting a remote employee, or testing the Greek market before entity setup, NNRoad can help you assess the right employment pathway.

Contact NNRoad to discuss your Greece Employer of Record requirements.

QUICK FAQs

Yes. A foreign company can hire an employee in Greece through an Employer of Record arrangement without first setting up a Greek legal entity. The EOR supports local employment administration, payroll, social insurance, statutory benefits, and HR compliance, while your company manages the employee’s daily work, goals, and performance.

Before an employee starts work in Greece, the employment setup should be ready, including the employment documentation, payroll information, social insurance data, tax details, and the required ERGANI recruitment declaration. The employee should not begin work before the required onboarding and employment reporting steps are completed.

ERGANI is Greece’s official digital employment information system. Employers use it to report key employment events such as new hires, working schedules, employment changes, overtime, resignations, and terminations. For EOR hiring in Greece, ERGANI compliance is a core part of the onboarding and employee lifecycle process.

When hiring in Greece, companies should budget beyond monthly gross salary. Typical cost planning should include employer social insurance contributions, statutory holiday allowance, Christmas and Easter bonuses, paid leave, public holidays, payroll administration, benefits, and possible termination-related costs. Greece employment is often planned on an annualized basis rather than only as a 12-month salary calculation.

Greek private-sector employees are generally entitled to statutory holiday allowance components, including Christmas and Easter bonuses. These payments are commonly one reason employers describe Greek payroll planning as involving 14 salary payments. The exact amount and timing depend on the employee’s salary type, service period, and applicable rules.

e-EFKA is Greece’s Electronic National Social Security Fund and is central to employee social insurance administration. AADE is Greece’s Independent Authority for Public Revenue and is relevant to payroll tax withholding. A Greece EOR service provider helps coordinate payroll calculations, employee deductions, employer contributions, tax withholding, and related employment records.

A contractor model may be suitable for genuinely independent, project-based work. However, if the person works under your company’s direction, follows your schedule, uses your systems, reports to your managers, and performs ongoing employee-like work, a contractor arrangement may create misclassification risk. In that situation, an Employer of Record model may be more appropriate.

An EOR may support the employment administration once the worker has the right to work in Greece, but immigration and work authorization must be reviewed before employment begins. If the candidate is a third-country national, the hiring process should confirm the proper visa, residence permit, or other document that allows employment in Greece. For this scenario, visit Hire Foreigner in Greece.