Greece

Greece attracts not only with its sun, sea, and culture – the country is also becoming increasingly important for international professionals and companies as a location for temporary work. Whether it’s a classic business trip or a “workation,” anyone working across borders must be familiar with the local legal framework.

From reporting obligations and working time regulations to social security and tax issues, and even visa requirements – this guide outlines the key regulations for professional stays in Greece.

This way, you ensure that your employees are compliant with legal requirements and can focus on their tasks – in an inspiring environment that blends innovation with Mediterranean quality of life.

Registration Requirements

Foreign employers posting employees to Greece must submit the following documents to the competent authority:

• A written declaration of the posting, including:
  
  • Information about the employer of the posted workers,
  • The legal representative of the employer, and
  • The representative in Greece during the posting,
  • The address(es) where the posted employees will provide services,
  • Details of the establishment receiving the posted employees, etc.

Notification of the posting may be submitted in person, by post, or via email. In the event of changes to the posting, authorities must be notified within 15 days of the change taking effect. For changes in working hours or work organization, an updated list must be submitted before the changes come into effect.

Required Documents

Foreign employers must keep the following information and documents available at the workplace in Greece, either in paper or electronic form:

• Employment contract or an equivalent document
• Payslips or other documents proving salary payments
• Records proving the presence of the posted worker in Greece, including start and end times of daily working hours

Document Retention and Language Requirements:

Documents must be retained for two years after the end of the posting. They must be available in English or Greek and submitted to the authorities upon request within 15 days.

Contact Person in Greece

Foreign employers posting employees to Greece must appoint a representative for the duration of the posting who serves as the liaison between the foreign employer and Greek authorities. The representative must reside permanently in Greece.

Minimum Wage

In certain industries, sectoral collective agreements provide for minimum wages for the relevant employees. However, the number of such agreements in Greece is limited.

Working Time

The maximum working time in Greece is 8 hours per day / 40 hours per week.

For workers posted from an EU country, EU Regulation 883/2004 applies.

• With a valid A1 Certificate: the employee remains covered under their home country’s social security system
• Without an A1: Greek social security rules apply, and the foreign employer must act like a Greek employer

• Income derived from services performed in Greece (i.e., income from Greek sources) is generally taxable from the first day of work in Greece. However, if a double taxation agreement applies, it must be considered when assessing tax liability.
• Even if income from services performed in Greece is exempt from taxation under a tax treaty, there is still a reporting obligation. The posted worker must file an annual Greek income tax return for informational purposes.
• If the income is not exempt in Greece, the foreign employer is responsible for withholding taxes and must register with the Greek tax authorities (even without establishing a permanent establishment) to manage payroll and tax obligations.

International activities require exact compliance with international visa and entry requirements. The traveller, the type of activity, the purpose of stay and the duration are decisive for this, whether a business visa, a work visa or other special permits are required.

Employees working abroad can establish a permanent establishment through their activities in the target country and thus trigger a chain of financial and administrative consequences for companies.