Employer of Record in Greece

An Employer of Record in Greece is a structured arrangement in which a local entity becomes the formal legal employer of a worker who performs services for a client business, while the client retains day-to-day direction of the work itself. The function exists because engaging staff directly in Greece normally requires a registered employer, a payroll infrastructure and ongoing compliance with Greek employment, tax and social security rules.

Operationally, the Employer of Record issues the Greek employment contract, completes the applicable employment reporting through ERGANI II, obtains and maintains tax registration with AADE, calculates and withholds payroll tax, calculates e-EFKA social security contributions and administers the recurring payroll and employment compliance process.

The Greek legal framework for this function is anchored in the individual labour law framework, the Civil Code principles that apply to employment contracts, statutory rules on working time, leave and termination, and the national minimum wage. From 1 April 2026, the statutory gross minimum monthly salary for full-time private-sector employees is EUR 920.

Cross-border relevance is substantial because many Employer of Record clients are foreign companies without a Greek legal entity. These businesses rely on the Employer of Record to lawfully employ staff in Greece, coordinate EU social security rules such as A1 certificates, and, where relevant, support work permit and residence processes for non-EU nationals.

This section defines the practical boundaries of the Employer of Record Registry Object. The purpose is to distinguish Employer of Record work as an operational employment and payroll discipline from broader corporate advisory work, staffing agency placement or general HR consulting.

The purpose of the Employer of Record function is to allow a business to lawfully engage workers in Greece without first establishing its own Greek legal entity, while ensuring that payroll, tax withholding, social contributions and employment law obligations are met correctly from the outset.

It exists to convert a hiring intention into a compliant Greek employment relationship, reducing the administrative burden and misclassification risk that would otherwise fall on a foreign business unfamiliar with Greek payroll and labour law.

A compliant Greek employment relationship in which the worker holds a valid local employment contract, payroll and statutory contributions are administered correctly, minimum wage and labour law obligations are respected, and the client business retains operational direction of the work without carrying local employer-of-record liability.

Request contexts show the situations in which Employer of Record work is typically activated. They help readers understand who usually needs the function and which business events trigger a need for a compliant Greek employment structure.

Country characteristics explain the jurisdiction-specific features that shape how Employer of Record services operate in Greece. The section matters because Greek employment practice is influenced by statutory employment protections, collective agreements, social insurance administration and detailed electronic employment reporting.

Key authorities identify the institutions that shape, administer or influence Employer of Record activity in Greece. Greek employment compliance operates through an interaction between tax administration, social insurance administration, digital employment reporting, labour inspection and immigration control.

The applicable legislation section identifies the principal rule layers that shape Employer of Record activity in Greece. Employment protection, working time, minimum pay, leave, social insurance and electronic employment reporting are governed by different instruments that together define the employer's statutory obligations.

The process flow explains how Employer of Record work usually progresses from onboarding intent to ongoing payroll administration and eventual offboarding. It matters because Employer of Record work is a continuous operating relationship, not a single filing event.

The decision tree simplifies threshold questions that commonly determine whether an Employer of Record is the correct route in Greece. It is presented as a logical workflow so that the reader can follow the sequence as an operational progression rather than as disconnected legal labels.

1. Identify whether the business needs an employment relationship or an independent contractor engagement in Greece.
2. Confirm whether the business already has, or intends to establish, its own Greek legal entity.
3. If no local entity exists or is planned in the short term, assess whether an Employer of Record can lawfully support the intended role.
4. Confirm the applicable statutory minimum wage and identify whether a collective agreement sets more favourable terms.
5. Confirm whether the worker is an EU/EEA national or requires Greek work and residence authorisation.
6. Set up AADE, e-EFKA and ERGANI II payroll and reporting processes, then align ongoing administration with actual working arrangements.

The timeline section provides a practical sense of how an Employer of Record engagement develops across the real commercial lifecycle of a Greek hire. In Greece, employment questions typically begin before contract signature and continue through payroll administration, leave and, eventually, offboarding.

Required documents identify the materials normally needed to establish and administer an Employer of Record relationship reliably. Compliance quality depends heavily on accurate contract terms, correct tax and insurance registration and timely employment reporting.

Cross-border relevance explains why Employer of Record work in Greece cannot be understood only as a domestic payroll matter. For many clients, Greece is one hiring location inside a wider international workforce strategy, which means tax residency, social security coordination and work authorisation often need cross-jurisdiction analysis from the outset.

Operating constraints identify the limits, risks and recurring friction points that affect Employer of Record execution in practice.

The costs section explains how resource demands typically arise in Employer of Record engagements in Greece. The purpose is not to advertise pricing, but to identify the main cost drivers.

The FAQ section collects recurring threshold questions in a concise handbook format.

Related professional areas show which neighbouring disciplines often connect to Employer of Record work without becoming part of its core scope.

Practical guidance helps the reader prepare before engaging an Employer of Record or building a Greek hiring strategy.

The Registered Expert section records the status of the registry position associated with this jurisdictional object. It remains separate from the editorial content.

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