Employees and employers contribute to the GHS as per the applicable law, which is available only in Greek.
Under the social insurance law, the employer is obliged to deduct and contribute amounts to the social insurance authorities based on the gross salary of its employees. The definition of income for social insurance purposes (henceforth, insurable income) is different from the definition of income for income tax purposes.
Insurable income does not include benefits-in-kind (BIKs) and specific benefits in cash to employees which are excluded for social insurance purposes.
The employer needs to deduct from the gross insurable income of its employees 8.8% for the social
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Web page updated on 17 Mar 2025 14:47