EFKA Contributions 2026: Official Self-Employed Amounts from Circular 6/2026 and Practical Notes for Employers
Official e-EFKA Circular 6/2026 monthly amounts for self-employed categories, the OAED unemployment charge many freelancers forget, and why generic employer rate tables stay unreliable.
Writing accurately about EFKA means separating officially published figures from market estimates. For self-employed professionals, e-EFKA's Circular 6/2026 sets the exact 2026 category amounts. For employers, by contrast, real payroll cost depends on the employee's profile, branches of insurance and APD mapping, so generic "total rate" tables stay misleading.
Self-employed contributions for 2026
The following monthly amounts follow e-EFKA Circular 6/2026 for non-salaried categories. They cover the main pension and health contributions:
| Category | Monthly amount (pension + health) | Comment |
|---|---|---|
| Special category | €150.46 | Available to new professionals under the special regime |
| 1 | €250.77 | Lowest standard category |
| 2 | €300.93 | Second category |
| 3 | €360.63 | Third category |
| 4 | €433.47 | Fourth category |
| 5 | €519.45 | Fifth category |
| 6 | €675.87 | Highest category |
OAED unemployment and profession-specific add-ons
On top of the table above, self-employed insured persons are also charged the monthly OAED unemployment contribution of €10, which is collected alongside the pension and health amount. The true payable monthly cost is therefore the category value plus the €10 OAED charge.
Health professionals may additionally owe the €2 monthly contribution in favor of the Housing of Health Professionals, where applicable. This amount is profession-specific and should not be assumed for every freelancer.
Supplementary insurance and lump-sum branches
If you are insured in a supplementary pension or lump-sum branch, additional monthly amounts apply on top of the main table. These sub-contributions depend on profession and selected sub-category, and their annual adjustment follows the updated statutory mechanism. Verify the current year amounts against the e-EFKA circular that applies to your specific branch before budgeting.
What changed for 2026 onward
Circular 6/2026 sets the 2026 amounts through the statutory annual adjustment, which for 2026 reflects the average annual change in the Consumer Price Index for 2025. That is the official mechanism behind the numbers in the table above. Future years follow the same statutory mechanism, but the exact adjustment depends on the next year's published index and on any change to the law itself, so each year's amounts must be checked against the applicable e-EFKA circular. Do not budget 2027 or later years by copying a fixed percentage increase from this article.
Choosing your category
- e-EFKA opens a dedicated annual window for category selection at the start of each year.
- If no change is submitted, the previous category generally continues.
- The right choice is not only a tax or cash-flow decision; it also affects future pension expectations.
What employers should watch instead of relying on generic rate tables
For salaried payroll, avoid copying a single "total employer contribution rate" from blogs. Actual payroll cost depends on the employee's insurance branches, whether supplementary coverage applies, the maximum insurable earnings ceiling, special categories and the correct APD coding. A generic table may look convenient but it is not reliable enough for payroll decisions.
Practical next steps
- Budget the true monthly amount, including the €10 OAED charge and any supplementary or lump-sum contributions.
- Review category choice early each year instead of defaulting to the previous selection without analysis.
- For mixed salary and freelance cases, reconcile payroll, e-EFKA and tax treatment together.
- Keep clean payment records, because contribution history disputes are easier to solve when the documentation is complete.
Apostolou & Partners supports freelancers and employers with EFKA registration, payroll controls and category planning based on the current official data. Contact us if you want your contribution setup reviewed case by case.