Self-employed social security in Greece — the fixed EFKA classes
How it works
Greece’s non-salaried (μη μισθωτοί) system decouples contributions from income. You pick one of six insurance categories (main pension + health), binding for the calendar year, regardless of what you actually earn.
2026 monthly contributions (main pension + health, e-EFKA Circular 6/2026):
- Category 1 (lowest) — €244.65
- Category 2 — €293.59
- Category 3 — €351.84
- Category 4 — €422.90
- Category 5 — €506.78
- Category 6 (highest) — €659.39
On top of the chosen class there’s a compulsory unemployment levy of about €10/month (and a small extra for health professionals). New entrants from 2022 onward also have the TEKA auxiliary branch.
The fixed-floor trap
because the amount is flat, a low-earning sole trader still owes at least about €255/month (Category 1 + the levy) even in a bad month. This is the single biggest fixed cost new self-employed people underestimate — budget for it from month one, not from your first profit.
The “new professional” relief
those newly starting self-employment can use a special reduced category for their first years (up to five), which softens the early fixed cost. Make sure you’re enrolled in it if eligible.
Foreigner lens
registering with e-EFKA needs an AFM and an AMKA; non-EU nationals need the residence permit first. The class choice and amounts are the same regardless of nationality.
How not to get cheated
nobody can lower these statutory amounts for you — they’re set by circular. What an accountant can do is make sure you’re in the right class and claiming the new-professional reduction if you qualify. Factor the ≥€255/month floor into any “will this business pay?” calculation before you commit.
Related
business legal forms · business tax & VAT · TEKA pension · EFKA (employees)
This is general information, not tax or social-security advice. Contribution classes are set yearly by circular — confirm the current figures at e-efka.gov.gr. WTP Finance is informational only.