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, pending reviewer 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, pending confirmation: the per-fund breakdown is explanatory only, 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 will be confirmed against the e-EFKA circular before launch.
The values come from named primary sources, but they have not been through this site’s own review and sign-off — do not use them for a real, accounting or tax decision. For an official amount, go to the cited source or the responsible authority.
The full content of this page is still in preparation and subject to review.