Employer of Record in Greece: 18 Providers Compared (2026)

Employing someone in Greece: key facts

Greece sets one national minimum wage and pays 14 salaries a year, and employer contributions apply to all 14. Figures are for a full-time salaried office or IT employee.

Minimum wage

One national rate applies, with no regional rates. Salaried staff are paid in 14 instalments (12 monthly salaries plus the Christmas, Easter and vacation payments) (taxheaven.gr, checked 2026-10-07).

• The 2026 rate is +4.55% on 2025 and +41.5% on the EUR 650 of 2019. The government target is EUR 950 by 2027 (taxheaven.gr, checked 2026-10-07).

Employer contributions

Employer EFKA contributions for a standard private-sector employee (insurance category 101): 21.79% of gross pay since 2025-01-01, on all earnings including the 14 payments (PwC, checked 2026-10-07).

Total from PwC, checked 2026-10-07. We reconstructed the split from Law 4387/2016 arts. 38 and 97, Law 5162/2024 art. 12 and e-EFKA circular 1/2023; it sums to the 21.79% PwC reports.

• Ceiling: EUR 7,761.94 of monthly earnings from 2026-01-01, up 2.5% from EUR 7,373.53 in 2024 (taxheaven.gr, checked 2026-10-07).
• Work accidents: covered inside the EFKA health branch; there is no separate employer accident premium.
• History: the employer rate was 22.54% in 2021 and 22.29% from 2022-06-01 to 2024, then fell to 21.79% on 2025-01-01 when health in kind went from 4.30% to 3.80% (odigostoupoliti.eu, checked 2026-10-07). On the same salary that is a 0.75-point change, so we show no chart.

Working hours and overtime

• Standard week: 40 hours, 8 hours a day, five days. Since Law 5239/2025 a day can reach 13 hours with a single employer under conditions, and a four-day week with 10-hour days is allowed (plg.eu.com, checked 2026-10-07).
• Overtime: up to 4 hours a day (3 before Law 5239/2025) and 150 hours a year per employer, paid at a premium over the hourly rate (40% per Karagounis & Partners); undeclared overtime carries a 120% surcharge (plg.eu.com, checked 2026-10-07).

Annual leave and public holidays

• Leave: 20 working days on a five-day week in the first full year (pro rata in the first year), +1 working day for each further year of service, maximum 22. On a six-day week it is 24 rising to 26. Leave cannot be waived (taxheaven.gr, checked 2026-10-07).
• Holidays: nine mandatory paid days on which work is prohibited: 1 Jan, 6 Jan, 25 Mar, Easter Monday, 1 May, 15 Aug, 28 Oct, 25 Dec and 26 Dec. Holy Spirit Monday and Clean Monday are not mandatory in the private sector (odigostoupoliti.eu, checked 2026-10-07).

Probation

• Up to 6 months in an indefinite or fixed-term contract; during it the employer can terminate without compensation unless agreed otherwise (Law 5053/2023 art. 4) (taxheaven.gr, checked 2026-10-07).
• Separately, an indefinite contract can be ended without notice and without severance in the first 12 months of service (Eurofound, checked 2026-10-07).

Notice and severance

Sources: Eurofound notice and Eurofound severance, checked 2026-10-07.

• Written notice halves the severance. Dismissal without notice is allowed but doubles it. Severance is capped at 12 months of pay.
• Employee resignation notice is half of the employer periods; garden leave with full pay is allowed during notice (legal500.com, checked 2026-10-07).

13th salary and bonuses

Greece has 14 payments by law: a Christmas bonus of one monthly salary (by 21 December), an Easter bonus of half a monthly salary, and a vacation allowance of half a monthly salary capped at 15 days’ pay. They are proportional for part-year service and subject to EFKA contributions and income tax (taxheaven.gr, checked 2026-10-07). The vacation-allowance rule comes from Greek payroll press, not the code text.

Mandatory benefits

• Social insurance through EFKA: pension, health with work-accident cover, unemployment.
• The 14 payments, paid annual leave and the paid holidays above.
• No mandatory private health insurance or occupational pension; employers may add them. Collective-agreement allowances, such as seniority allowances, apply on top by sector and are not covered here (taxheaven.gr, checked 2026-10-07).

Work permits

• EU, EEA and Swiss citizens need no permit.
• Non-EU nationals abroad need a national entry visa and the E.4 residence and work permit: the employer applies, with a contract of at least 6 months at no less than the statutory minimum wage, proof of its ability to pay, and quota or sector pre-approval by joint ministerial decision. The permit is valid 3 years, renewable for 5-year periods; the fee is EUR 200 per worker (taxheaven.gr, checked 2026-10-07).
• A temporary employment agency (ΕΠΑ) can be the direct employer on an E.4 application, but must attach its contract with the client and proof that the client can guarantee the wages. Law 5275/2026 re-enacts the E.4 procedure and keeps this route (taxheaven.gr, checked 2026-10-07).
• The digital nomad visa and permit is a separate regime and gives no right to work for a Greek employer (legal500.com, checked 2026-10-07).

Currency and payroll

Euro. Pay is monthly in 14 payments, into the employee’s bank account. We could not confirm a statutory pay date or a bank-transfer-only rule from a statute. ECB reference rate on 2026-10-05: 1 EUR = 1.1204 USD (ecb.europa.eu, checked 2026-10-07).

Is Employer of Record legal in Greece?

Allowed with limits. Greek law has no EOR category and no EOR licence. The statute that fits the model is temporary agency work: an enterprise that employs workers and supplies them to an “indirect employer” (the client) may do so after notifying the Labour Ministry (Επιχειρήσεις Προσωρινής Απασχόλησης, ΕΠΑ; Labour Code PD 62/2025, arts. 117-129). It is a notification regime, not a licence, but the limits are hard. Whether an EOR arrangement counts as agency work is not settled by any source we found, and no Greek law-firm analysis of the EOR model itself turned up. See also the Employer of Record glossary entry. Article summaries below are paraphrased and were not checked paragraph by paragraph against the Government Gazette.

The rules that matter to a client:

• Notification. The provider notifies the Labour Ministry with documents and may operate three months after a complete notification unless the Directorate prohibits it (taxheaven.gr, checked 2026-10-07). The Ministry’s procedure page calls the step “approval” (έγκριση), lists registration in the Registry of Temporary Employment Enterprises and a EUR 147 fee, and gives about 3 months in total (mitos.gov.gr, checked 2026-10-07).
• Two bank guarantees before starting: one for pay, lodged with the Labour Ministry, one for contributions, lodged with e-EFKA, adjusted every two years by the number of temporary workers (taxheaven.gr, checked 2026-10-07). The Ministry page gives base amounts of EUR 60,000 and EUR 30,000 under a 2013 decision; the current amounts were not found.
• Equal treatment. Agency workers get at least the pay and basic conditions of a comparable direct hire, and the statutory minimum wage applies (taxheaven.gr, checked 2026-10-07).
• 36-month cap. One worker’s placement with a client, renewals included, may not exceed 36 months; after that the relationship with the client becomes an indefinite contract. The same happens if work continues after a break of under 23 calendar days (taxheaven.gr, checked 2026-10-07). Whether the cap counts only agency placements or any EOR-type arrangement with the same client is not addressed by a source we found.
• Prohibited uses. Replacing strikers, the same specialty after recent layoffs, and work with particular health and safety risks (taxheaven.gr, checked 2026-10-07).
• Joint liability. The provider and the client are each liable in full to the worker for pay and social-insurance contributions. The client’s liability becomes subsidiary only if the written contract says the provider is responsible for payment and the worker’s claims can be met from the guarantee letters (taxheaven.gr, checked 2026-10-07).
• Sanctions on the provider. Fines of EUR 3,000-30,000; EUR 10,000 plus suspension for operating unregistered; up to 2 years’ imprisonment for operating without notification (taxheaven.gr, checked 2026-10-07). No sanction aimed at a client that uses an unregistered provider was found.

Commentary is thin. The Athens firm Lawyers Greece says EOR activity “requires licensing”, which conflicts with the notification regime in the code; the page is marketing copy (lawyersgreece.eu, checked 2026-10-07). Boundless writes that “Greece does not have a statute that specifically defines an Employer of Record”, a vendor claim (boundlesshq.com, checked 2026-10-07).

Risks the client carries:

• Liability for pay and contributions. Protection needs a contract clause making the provider responsible for payment plus guarantee letters that cover the claims; a bare indemnity clause is not enough.
• Conversion to a contract with you after 36 months, or after a short break. You then carry Greek notice and severance rules, up to 12 months’ pay. See co-employment.
• Pay parity and safety. You cannot use an EOR to set a lower local package, and you bear responsibility for working conditions and work accidents (taxheaven.gr, checked 2026-10-07).
• Provider status. A provider that has not notified the Ministry operates outside the regime; your own exposure then is not spelled out in the articles we read. Check with Greek counsel.

Who actually employs your hire in Greece

Greece has no registry we could search. The business register (ΓΕΜΗ) opens but its search is closed behind a captcha, so we could not look up any vendor’s company, and we found no public list of registered ΕΠΑ firms. The table therefore rests on what vendors say and publish.

All checked 2026-10-07. Multiplier, Papaya Global, Native Teams, Kleos and Remozo are left out because we could not confirm that they serve Greece.

Sixteen of the 18 don’t say who the Greek employer is, and for the other two the entity is not confirmed in a registry. That matters because under the ΕΠΑ regime the employer is a registered agency with guarantees on file. Before signing, ask: “Which Greek entity signs my employee’s contract, what is its GEMI number, and is it entered in the Ministry’s register of temporary employment enterprises?”

How to choose an EOR in Greece

Want a Greek entity you can look up? Only Remote and Pebl point to one: Remote by statement without a name, Pebl with a company name and GEMI number. Ask both for the ΕΠΑ registration. Remote shows a global $699/month and Pebl no price.

Hiring a non-EU national abroad? An E.4 permit needs an employer that applies, and an ΕΠΑ can be that employer if it attaches its client contract and proof the client can pay the wages. Skuad says it sponsors visas for non-EU hires. We could not establish whether this works in practice for a client-directed hire, so ask in writing before you promise a start date. The digital nomad visa is not a substitute.

Planning a long, open-ended role? The 36-month cap and conversion into a contract with you apply if the hire counts as agency work. For a role you expect to run beyond that, ask the provider how it handles the cap, or consider your own Greek entity.

Price against completeness? Among prices on a Greece page, Skuad is lowest at $249/month (a limited-time offer), then Playroll at $399 and Deel at $599. Other vendors show global list prices from $199. Where the entity matters more than the fee, start with Remote and Pebl.

What it costs to employ someone in Greece through an EOR

The example employee is a full-time salaried office or IT worker, insurance category 101, no sector surcharge and no collective-agreement allowances, employed by a large-payroll EOR entity. Gross pay is 14 payments a year (12 salaries plus the Christmas bonus and the half-salary Easter and vacation allowances), all subject to EFKA contributions. The salaries are EUR 44,604 (14 x 3,186) and EUR 89,208 (14 x 6,372), about USD 50,000 and USD 100,000 at 1 EUR = 1.1204 USD on 2026-10-05 (ecb.europa.eu, checked 2026-10-07).

Total employer cost before the EOR fee: EUR 54,323.21 and EUR 108,646.42. Whether the ceiling applies to each earnings line or to the combined pay of the month in which a bonus is paid was not confirmed. On the combined reading the second salary’s contributions would be EUR 1,868.31 lower. Severance is paid on dismissal, not accrued, and is excluded, as are voluntary private benefits and collective-agreement allowances.

The EOR’s own fee comes on top. Published prices run from $199 to $699 per month. Only three vendors show a price on a Greece page: Skuad $249 (a limited-time offer, Wayback copy), Playroll from $399 and Deel from $599. The rest are global list prices: Remote People from $199, Boundless from $199, Rivermate $319-$639, RemotePass from $349, Rise $399, Borderless AI $579, Atlas HXM from $599, Justworks $599 and Remote $699. G-P, Safeguard Global and Rippling publish none; Pebl, RemoFirst and Oyster have none confirmed.

Hidden costs, where published:

• Oyster’s global FAQ says it requires a refundable deposit for EOR team members; the amount is not published (oysterhr.com, checked 2026-10-07).
• Boundless states no setup fees and no long-term or minimum commitments tied to a country or headcount; Playroll’s pricing page says “No Minimum Commitments” (boundlesshq.com, playroll.com, checked 2026-10-07).
• For every other vendor, setup fee, deposit, minimum term and termination fee are not published for Greece. Treat a blank as unpublished, not zero.

When you don’t need an EOR

• A genuinely independent contractor. If the person sets their own hours and tools and can serve other clients, a contract is closer to the real relationship. See how to pay contractors in Greece and our hiring guide; a role that is really employment should not be relabelled (see contractor misclassification).
• Your own Greek entity. The remaining route for a long, open-ended role that would run into the 36-month cap, or when no provider can show how it fits the ΕΠΑ rules. A permanent establishment question is not covered by our research.

What changed in 2026

• 2026-01-01: the ceiling on insurable monthly earnings rose 2.5% to EUR 7,761.94; the employer rate stays 21.79% (taxheaven.gr, checked 2026-10-07). From 2027 the ceiling follows wage indices instead of CPI.
• 2026-02-05: Law 5275/2026 amends the Migration Code: the E.4 permit is re-enacted and the ΕΠΑ can still be the direct employer (taxheaven.gr, checked 2026-10-07). A secondary site reports that digital nomad applicants can no longer apply in Greece and must obtain the visa at a consulate first (remoteworkeurope.eu, checked 2026-10-07).
• 2026-04-01: minimum wage up from EUR 880 to EUR 920 per month (14 payments) and from EUR 39.30 to EUR 41.09 per day for manual workers (taxheaven.gr, checked 2026-10-07).
• 2026-07-06: Law 5316/2026 transposes the EU Pay Transparency Directive. Most operational duties apply from 2026-11-01; first gender pay gap reports for employers with 150 or more staff are due 2027-06-07 (lewissilkin.com, checked 2026-10-07). How it applies to an EOR employer was taken from a law-firm summary.
• Earlier, 2025-07-11: the new Labour Code (PD 62/2025) replaced the previous code; the agency rules are now arts. 117-129. Law 5239/2025 added a 13-hour day option, a four-day week and a unified digital start-of-employment declaration (plg.eu.com, checked 2026-10-07).
• Planned, not law: a minimum wage target of EUR 950 by 2027, and a further 0.5-point cut in social contributions announced in September 2026. Greek press disagrees on whether the cut is on the employer or the employee side and on the start date; no law or government document has been found (ot.gr, checked 2026-10-07).

Numbers vendors haven’t updated

Several vendor pages differ from the official figures. The official 2026 minimum wage is EUR 920 per month from 2026-04-01 and the employer rate is 21.79%.

• Playroll shows a minimum wage of EUR 913.43, and an employment cost of 21.79% in its header against 24.81% in its own calculation (playroll.com, checked 2026-10-07).
• Borderless AI and RemotePass give EUR 880, the April 2025 rate. Borderless shows an employer contribution of 22.29%, the 2022-2024 rate, with a note on the page to double-check it; RemotePass shows 22.54%, the 2021 rate (hireborderless.com, remotepass.com, checked 2026-10-07).
• Rivermate gives EUR 830, “updated in April 2024”, and Rise gives EUR 830 “as of 2025” (rivermate.com, riseworks.io, checked 2026-10-07).
• Deel gives an estimated employer cost of 22.39%; its minimum wage, EUR 920 from 2026-04-01, matches (deel.com, checked 2026-10-07).

How we built this page

Data was collected and checked on 2026-10-07 against Greek legislation on taxheaven.gr, e-EFKA circulars, PwC, Eurofound, law-firm commentary and vendor pages. We could not check vendors’ legal entities in a registry: the business register search is closed behind a captcha and we found no public list of registered ΕΠΑ firms, so entity information rests on vendor statements and one vendor-published company page. Vendors are ordered with the stated or published Greek entities first, then those that don’t disclose, by Greece-page price and completeness of data; no vendor pays for placement.