Employment forms in Greece — salaried, μπλοκάκι, sole trader, company

How you’re engaged changes your tax, your insurance and your rights. Salaried employment is the most protective. The “μπλοκάκι” (freelance receipt-block) is common but risky: if you really work for one employer like an employee, the law treats you as one — and an employer pushing you onto it may be offloading costs that should be theirs.

Salaried (μισθωτός)

a standard employment contract. EFKA is split between you and the employer, income tax is withheld monthly, and you get the full protections — paid leave, severance, unemployment cover. The employer bears the ~21.79% on top. Most protective for the worker.

μπλοκάκι (Δελτίο Παροχής Υπηρεσιών): a “receipt block” — you invoice as a freelancer, typically one or a few clients. You pay EFKA on the invoice value and tax on the personal progressive scale. It’s widely used, but it’s also the classic disguised-employment route.

The μπλοκάκι anti-abuse rule (the trap to know)

if you invoice essentially one employer (up to three) and work under employee-like conditions, the law treats you as a salaried employee for tax and insurance. The danger is the in-between reality: an employer pushes you onto a μπλοκάκι to dodge their 21.79% and your protections, but you work only for them. You can end up misclassified — losing paid leave, severance and unemployment rights while carrying costs that should be the employer’s. This is a core newcomer trap.

Sole trader (ατομική επιχείρηση)

a self-employed business. EFKA is paid in fixed monthly classes decoupled from income (roughly €245–€660/month depending on the class you pick, plus a small unemployment levy), with a reduced class for the first years as a “new professional”. Full control, full personal liability, and a fixed cost floor that’s harsh on low earners.

Company (IKE / EPE / AE)

an incorporated business with limited liability. The manager is insured via EFKA; the company pays corporate tax (22%) and there’s a 5% tax on dividends. This is the route once a business grows — covered in the business-formation material.

Foreigner lens

any of these needs your AFM (and AMKA for insurance); non-EU nationals need a residence permit with the right work/business rights. The forms and rules are the same regardless of nationality.

How not to get cheated

if an employer offers you a μπλοκάκι “so you keep more”, do the math on what you lose — paid leave, severance, unemployment cover, and the employer’s contribution — not just the headline figure. If you work for one client under their direction, you may legally be an employee; the arrangement that “saves tax” can quietly strip your rights.

gross to net pay · EFKA contributions · employer cost · fraud aimed at newcomers

This is general information, not employment, tax or legal advice. Classification rules are specific and consequential — confirm your situation with e-EFKA, AADE or an accountant. WTP Finance is informational only.

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