EFKA contributions
EFKA contributions cover the main pension, health, the auxiliary fund (TEKA) and DYPA. The employee and the employer each have their own rate, with a maximum insurable-earnings ceiling. The rates shown are those in force for 2026; they have not been through our final sign-off.
Before tax enters the picture, social-security contributions to e-EFKA come off the gross salary first. They are the first step from gross to net and they also set the taxable base: what is left after the employee’s contributions is what the FMY income tax is computed on. The figures here are for a standard full-time private-sector employee (coverage package PK 101).
Employee, employer and the combined rate
The contribution has two sides. The employee pays a total of 13,37% of gross pay — this is what is withheld and shows on the payslip. The employer pays a further 21,79%, which is not taken from your net but is part of the total cost of employment. Together the two sides reach 35,16% (excluding the occupational-accident contribution). In the calculator only the employee’s 13,37% lowers your net pay; the employer share is shown separately as the “employer cost.”
The maximum insurable-earnings ceiling
Contributions are not charged on an unlimited salary. There is a maximum insurable-earnings ceiling: 7.761,94 € a month, which on an annual basis (14 pay periods) works out to 108.667,16 €. The part of the salary above the monthly ceiling is exempt — for both the employee and the employer. In practice, for very high salaries the contribution “freezes” at the ceiling amount, which is why a larger share of the gross stays as net at those income levels.
Where the contributions go — by fund
The employee’s total 13,37% covers more than one fund: the main pension, health (in kind and in cash), the auxiliary fund (TEKA) and unemployment/other (DYPA). As a rough breakdown:
| Fund / branch | Employee contribution |
|---|---|
| Κύρια σύνταξη | 6,67% |
| Υγεία (σε είδος 1,65% + σε χρήμα 0,40%) | 2,05% |
| Επικουρική/ΕΤΕΑΕΠ (ΤΕΚΑ) + λοιπά | 4,65% |
| Employee total | 13,37% |
For information only: the per-fund breakdown is explanatory, and sources differ on the exact split. The only figure that drives net pay is the 13,37% total — the individual shares are not used in the calculation, and the e-EFKA circular is what governs the split.
The values follow the official sources cited on each page. If a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off — for an official amount, go to the cited source or the responsible authority.