EFKA Social Security Contributions 2025–2026: Guide for Freelancers & Employers
Updated EFKA contribution categories, rates, and payment schedules for freelancers, self-employed professionals, and employers in Greece.
Understanding your social security obligations in Greece is critical for financial planning. The Greek social insurance fund EFKA (Ενιαίος Φορέας Κοινωνικής Ασφάλισης) underwent significant changes in recent years, and the 2025–2026 period brings further adjustments that affect both freelancers and employers.
The 6 Insurance Categories for Freelancers (2025)
Since the 2020 reform, self-employed professionals and freelancers in Greece choose from six insurance categories. Each category determines your monthly contribution and, consequently, your pension rights. Based on e-EFKA Circular 2/2025 (+2.7% from 2024), the monthly contributions are:
| Category | Main Pension | Healthcare | Total/Month |
|---|---|---|---|
| 1 (Minimum) | €180.58 | €64.07 | €254.65 |
| 2 | €216.70 | €76.89 | €293.59 |
| 3 | €274.95 | €76.89 | €351.84 |
| 4 | €346.01 | €76.89 | €422.90 |
| 5 | €429.89 | €76.89 | €506.78 |
| 6 (Maximum) | €582.50 | €76.89 | €659.39 |
| Special (New Professionals) | €108.35 | €38.44 | €146.79 |
2026 Updated Rates (+2.5% from 2025)
Per e-EFKA Circular 6/2026, the 2026 monthly contributions are:
| Category | Main Pension | Healthcare | Total/Month |
|---|---|---|---|
| 1 (Minimum) | €185.09 | €65.68 | €250.77 |
| 2 | €222.12 | €78.81 | €300.93 |
| 3 | €281.82 | €78.81 | €360.63 |
| 4 | €354.66 | €78.81 | €433.47 |
| 5 | €440.64 | €78.81 | €519.45 |
| 6 (Maximum) | €597.06 | €78.81 | €675.87 |
| Special (New Professionals) | €111.06 | €39.40 | €150.46 |
Special Category for New Professionals
If you're in your first 5 years of freelance activity, you can opt for the Special category — approximately 40% lower than Category 1. This is a one-time benefit: if you stop and restart freelance activity, you cannot re-enter this category.
How Category Selection Works
- Deadline: You must select your category by January 31 each year via the e-EFKA portal.
- Default: If no selection is submitted, the previous year's category continues automatically.
- New freelancers (first 5 years) can choose the Special category or any of the 6 standard ones.
- Category choice is irrevocable for the calendar year once confirmed.
- Higher categories mean higher pension benefits upon retirement — this is a long-term investment decision.
- Tax deductible: All EFKA contributions are fully deductible as a business expense.
Employer Contributions (Salaried Staff)
For employers with salaried staff, the total contribution rate in 2025 is 35.16%, shared between employer and employee:
| Component | Employer | Employee | Total |
|---|---|---|---|
| Main Pension (e-EFKA) | 13.33% | 6.67% | 20.00% |
| Auxiliary Pension (TEKA) | 3.00% | 3.00% | 6.00% |
| Healthcare | 4.30% | 2.15% | 6.45% |
| Unemployment (DYPA) | ~0.91% | ~1.55% | ~2.46% |
| Other levies | ~0.25% | — | ~0.25% |
| Total | ~21.79% | ~13.37% | ~35.16% |
These rates apply to the employee's gross salary up to the monthly contribution ceiling:
- 2025: €7,572.62/month
- 2026: €7,761.94/month
Earnings above the ceiling are not subject to EFKA contributions.
Key Changes for 2025–2026
- 1% rate reduction (2025): The January 2025 reform reduced the overall employee + employer rate by 1 percentage point (–0.5% each side), primarily through healthcare contribution cuts.
- Payroll exemptions (Law 5184/2025): Since March 2025, night shift premiums, overtime pay, and Sunday/holiday supplements for full-time employees are exempt from social security contributions.
- TEKA auxiliary pension: Freelancers registered after June 2022 also pay into TEKA at 6% of their notional insurable income, separate from the 6-category system.
- Annual CPI indexing: Contribution amounts increase automatically based on the Consumer Price Index (+2.7% for 2025, +2.5% for 2026).
- Parallel employment: Freelancers with simultaneous salaried employment may be exempt from double contributions. Verification now happens automatically through ERGANI II.
- Digital only: All EFKA declarations and payments are now exclusively through the e-EFKA platform. Paper submissions are no longer accepted.
- Unemployment levy: An additional flat €10/month is collected from freelancers for the unemployment fund (DYPA/OAED).
Payment Schedule & Deadlines
- Monthly contributions: Due by the last business day of each month for the current month.
- APA (Αναλυτική Περιοδική Δήλωση): Employers must file the APA through ERGANI by the last day of the month following the pay period.
- Category selection: Must be declared by January 31 for the current year via the e-EFKA portal.
- Late payment penalties: Interest of 3% per month (36% annually) on overdue contributions. Watch for periodic amnesty programs that allow settlement with reduced penalties.
Strategies to Optimize Your Contributions
- New freelancers: Take advantage of the Special category (€146.79/month in 2025) for your first 5 years while building income.
- Consider your retirement goals: The difference between Category 1 (€254.65) and Category 6 (€659.39) is significant — but so is the pension difference. Run the numbers for your age and retirement timeline.
- Dual employment: If you have both salaried and freelance income, verify your parallel employment exemption to avoid overpaying.
- Timely payments: The 3% monthly penalty compounds quickly. Set up direct debit through e-EFKA to avoid late charges.
- Keep records: Maintain copies of all payment confirmations. Disputes over contribution history are common and records are essential for pension calculations.
Apostolou & Partners handles EFKA registration, category optimization, and payroll management for businesses across Thessaloniki and beyond. Contact us to ensure your social security is properly managed.