Guide to Remote Work
Greece
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Time Zone
UTC: +2:00
Capital
Athens
Population
10.4 million
Languages
Greek
Currency
Euro (EUR)
Table of Contents
Table of Contents
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Disclaimer
This country guide is for informational purposes only and should not be construed as legal advice. The content of this guide contains general information, and although we update this guide regularly, it may not reflect current legal developments. Work from Anywhere disclaims any liability for any actions you take or refrain from taking based on the content contained in this country guide.
General
How can I mitigate tax and compliance risks associated with employees working remotely in Greece?
Employers must adhere to Greek tax regulations, payroll obligations, and labor laws when hiring remote workers in Greece.
- Visa & Work Permits: EU/EEA citizens can work in Greece without restrictions, but non-EU nationals must obtain a residence and work permit.
- Tax Residency Rules: Individuals staying more than 183 days in a tax year become Greek tax residents, subject to income tax on worldwide earnings.
- Payroll & Social Security (EFKA): Employers may need to register for payroll tax and contribute to Greece’s social security system (EFKA).
- Permanent Establishment (PE) Risk: If a remote worker performs key business functions from Greece, their employer may be liable for corporate tax.
- Employment Law Compliance: Greek labor laws regulate working hours, minimum wage, and termination protections for employees.
- Double Taxation Agreements (DTAs): Greece has tax treaties with many countries to prevent double taxation for remote employees.
What are the cultural considerations for working abroad in Greece?
Greek business culture emphasizes relationships, hierarchy, and work-life balance.
- Networking & Business Relationships: Personal connections are essential for business success, and trust-building is valued.
- Hierarchy & Formality: Workplaces respect hierarchical structures, but informal communication is common.
- Meetings & Punctuality: While punctuality is expected, meetings often start with social conversations before business discussions.
- Work-Life Balance: Long lunch breaks and evening socializing are important aspects of Greek work culture.
- National Holidays & Vacation: Many businesses operate at reduced capacity in August, and national holidays influence work schedules.
What are the tax and employment compliance challenges of temporary remote working in Greece?
Temporary remote workers must consider visa requirements, tax residency status, and corporate tax exposure.
- Visa & Work Permits: Non-EU remote workers may require a residence permit or Digital Nomad Visa, depending on their duration of stay.
- Tax Residency Triggers: Staying in Greece for over 183 days may result in income tax liability on worldwide earnings.
- Corporate Tax Liability (PE Risk): If a remote worker generates revenue or signs contracts, it may create a Permanent Establishment (PE) for their employer.
- Payroll & Social Security (EFKA): Social security contributions may be required unless a bilateral agreement applies.
- Employment Law Compliance: Greek minimum wage, working hour regulations, and termination policies apply to remote workers.
What are the best places to work remotely in Greece?
Greece offers urban coworking hubs, island retreats, and scenic countryside locations for remote work.
- Athens: The capital city provides top coworking spaces, fast internet, and a growing digital nomad community.
- Thessaloniki: A culturally rich city with a lower cost of living and strong tech industry presence.
- Crete: A beachside location with a relaxed atmosphere and modern coworking spaces.
- Rhodes & Santorini: Scenic islands with tourism infrastructure, though internet reliability varies seasonally.
- Nafplio: A smaller, historic town with strong connectivity and a peaceful work environment.
- Digital Nomad Visa Hub: Greece offers a Digital Nomad Visa, allowing non-EU remote workers to stay for up to 12 months.
What are the corporate tax and payroll implications of an employee working remotely in Greece?
Employers must comply with Greek payroll, tax, and employment regulations when hiring remote workers.
- Payroll & Income Tax Withholding: Employers must register for payroll taxes and withhold Greek income tax and social security contributions.
- Permanent Establishment (PE) Risk: Companies with employees generating business in Greece may be subject to corporate tax.
- Social Security Contributions (EFKA): Employers must contribute to EFKA, unless exemptions apply under bilateral agreements.
- Double Taxation Agreements (DTAs): Greece has tax treaties to help foreign workers avoid double taxation.
- Employment Law Compliance: Employers must provide written contracts in compliance with Greek labor laws, covering wages, termination policies, and employee rights.
Where can I find the Double Tax Agreements for Greece to research the impact of remote work?
If you’re interested in exploring the fine print around Double Tax Agreements with specific countries, you can find a list of those agreements below.
Payroll Tax
Total income (EUR)
Rate of tax (%)
Up to 10,000
9%
10,001 to 20,000
22%
20,001 to 30,000
28%
30,001 to 40,000
36%
Over 40,000
44%
How do I manage payroll taxes for remote employees in Greece?
Managing payroll taxes for remote employees in Greece requires assessing the employee’s tax residency, work location, and local payroll obligations.
Key focus areas:
- Employee tax residency status.
- Greek payroll registration requirements.
- Income tax withholding obligations.
- Double taxation treaty considerations.
- Reporting obligations to Greek tax authorities.
- Potential permanent establishment risks.
What are the reporting requirements for payroll taxes for employees working remotely in Greece?
Employers may need to comply with:
- Payroll tax registrations.
- Monthly payroll withholding filings.
- Employee income reporting.
- Annual tax certificates.
- Social security reporting requirements.
- Local payroll record retention obligations.
What payroll tax documentation is required for remote employees working from Greece?
Employers should generally maintain:
- Employment contracts.
- Payroll records and payslips.
- Tax residency documentation.
- Tax withholding calculations.
- Employee travel and work location records.
- Tax authority registrations and filings.
- Annual reporting documentation.
Are there any tax treaties or agreements that affect payroll taxes for international remote workers in Greece?
Yes. Greece has a broad network of double taxation treaties.
Key considerations include:
- Employee tax residency.
- Double taxation relief.
- Short-term assignment exemptions.
- Employment income provisions.
- Foreign tax credit availability.
How do I ensure payroll tax compliance for remote workers in Greece?
To maintain compliance:
- Confirm where the employee is physically working.
- Assess Greek tax residency implications.
- Review payroll registration requirements.
- Monitor employee travel and work patterns.
- Apply appropriate withholding taxes.
- Maintain accurate payroll records.
- Seek local tax advice where required.
Social Security
Contribution Type
Employer Rate
Employer Rate
Main Social Insurance (EFKA)
Approximately 22.29%
Approximately 13.87%
Total
Approximately 22.29%
Approximately 13.87%
Actual contribution rates may vary depending on employment category and sector.
How do I manage social security contributions for remote workers in Greece?
Managing social security obligations in Greece requires assessing where the employee is working and which social security system applies.
Key focus areas:
- Employee work location.
- EU social security coordination rules.
- A1 Certificate eligibility.
- Employer registration obligations.
- Payroll contribution requirements.
Do I need to continue paying into the home country's social security system for employees working remotely in Greece?
Potentially.
Within the EU, EEA, and Switzerland, employees may remain covered by their home country’s social security system if they hold a valid A1 Certificate.
The outcome depends on:
- Assignment duration.
- Employee location.
- Employment structure.
- Applicable bilateral agreements.
Are there any exemptions or exceptions to social security obligations for international assignments to Greece?
Yes.
Potential exemptions may apply through:
- EU Social Security Coordination Regulations.
- A1 Certificates.
- Bilateral social security agreements.
- Temporary assignment arrangements.
What documentation do I need to provide to ensure compliance with social security obligations for employees working temporarily overseas in Greece?
Employers should generally maintain:
- A1 Certificates where applicable.
- Employment contracts.
- Payroll records.
- Assignment documentation.
- Social security registration records.
- Contribution payment records.
How do I ensure that remote workers in Greece receive the social security benefits they are entitled to?
Employers should:
- Register employees where required.
- Pay contributions accurately and on time.
- Maintain contribution records.
- Ensure employee eligibility is monitored.
- Provide information regarding benefit entitlements.
Is a Social Security Certificate or Certificate of Coverage required for an employee temporarily working overseas in Greece?
Yes.
For many temporary assignments within the EU, an A1 Certificate is required to demonstrate which country’s social security legislation applies.
Corporation Tax
Tax Types
Rate
Corporation Tax
22%
VAT
24%
Economic Employer Approach in place
Yes
Do remote employees in Greece impact our company's tax residency?
Remote employees working in Greece can potentially create tax obligations for foreign employers.
While a single remote employee will not generally change a company’s tax residency, their activities may create a taxable presence depending on the nature of their work.
- Employee residency: If an employee becomes a resident of Thailand (180+ days), their activities might contribute to creating a Permanent Establishment (PE) for your company, potentially impacting Thai corporate tax obligations.
- Nature of employee’s work: The type of work they perform in Thailand, especially if it directly generates revenue or involves managing local staff, could increase PE risk.
- Double Taxation Agreements (DTAs): Check if a DTA exists between your home country and Thailand as it can clarify PE definitions and prevent double taxation.
How does remote work in Greece impact permanent establishment risks?
Permanent establishment (PE) risk may arise where an employee:
- Habitually concludes contracts.
- Negotiates key commercial agreements.
- Performs senior management activities.
- Generates revenue on behalf of the company.
- Operates from a fixed location considered available to the employer.
Are there any tax treaties or agreements that affect the determination of permanent establishment in Greece?
Yes.
Greece has numerous double taxation treaties that may impact PE analysis.
Key focus areas include:
- Fixed place PE rules.
- Dependent agent PE provisions.
- Treaty exemptions.
- Double taxation relief.
What tax documentation is required for remote employees working in Greece?
Employers should generally maintain:
- Employment contracts.
- Remote work agreements.
- Employee travel records.
- Tax residency documentation.
- Payroll records.
- PE assessments.
- Corporate tax filings where applicable.
Visa & Immigration
Do I need to have the right to work when working remotely in Greece?
Yes. Anyone planning to work remotely from Greece must ensure they have the appropriate visa or residence status. Working without the correct permit can expose both the employee and employer to compliance risks, including fines or restrictions.
Greece has introduced a Digital Nomad Visa that allows remote workers, freelancers, and entrepreneurs to live in Greece while working for employers or clients abroad. This visa provides a legal framework for international remote work and is typically valid for 12 months, with the option to extend for up to two years through a residence permit.
What are the visa and work permit rules for remote workers in Greece?
Visa and work permit requirements for remote workers in Greece depend on duration, work nature, and employee residency. Focus areas:
Short-term stays (less than 90 days): Many foreign nationals can enter Greece visa-free under the Schengen framework, but this entry does not automatically allow remote work. Short stays may be suitable for individuals performing limited duties for a foreign employer, as long as they do not engage with the Greek labour market or provide services to local entities.
Longer stays (90+ days): Greece offers a Digital Nomad Visa that allows non-EU remote workers, freelancers, and entrepreneurs to live and work in the country legally for up to 12 months, with the option to extend for an additional year. Applicants must be employed by or operate a business registered outside Greece and show a minimum monthly income of €3,500 (increasing for dependents). Valid health insurance, proof of remote employment, and a clean criminal record are also required.
Work nature: The visa is strictly limited to remote work for employers or clients based outside Greece. Engaging in local employment or establishing a business serving the Greek market requires a separate work or business permit. Individuals residing in Greece for more than 183 days within a 12-month period generally become Greek tax residents, which may trigger income tax obligations unless covered by a double taxation treaty.
Should an employee get health insurance coverage when working remotely in Greece?
Yes, health insurance is strongly recommended.
Healthcare access: Greece offers a mix of public and private healthcare. Public healthcare is available mainly to residents contributing to the national insurance system (EFKA). Foreign remote workers without local registration typically rely on private clinics and hospitals, where English-speaking doctors are more common.
Insurance gaps: Most home-country health insurance plans do not provide full coverage abroad. To avoid high out-of-pocket expenses for consultations, hospital care, or emergencies, private international or Greek health insurance is advised.
Visa requirement: Proof of valid health insurance is mandatory for applicants of Greece’s Digital Nomad Visa or other long-term residence permits. The policy must cover both medical treatment and repatriation for the entire duration of the stay.
Is there a digital nomad visa for remote workers in Greece?
Yes, Greece has a Digital Nomad Visa. Here are the key details:
Cost of Visa: Approx. €75 application fee + €150 administration fee
Time to Implement: Around 1-3 months, depending on documentation and location
Local Income Tax Payable: No, provided income is earned exclusively from abroad and the stay is under 183 days; longer stays may trigger tax residency
Available to: Employees, freelancers, and entrepreneurs working remotely for companies or clients based outside Greece
Eligibility Criteria: Valid passport, proof of remote work or business abroad, sufficient income, health insurance, clean criminal record, and accommodation in Greece
Minimum Income Requirement: Approx. €3,500 per month (net); higher thresholds apply for dependents (€4,200 for couples, €4,830 for families with one child)
Max Length of Visa: 1 year (renewable for an additional 2 years)
How do I ensure compliance with immigration laws and regulations when allowing employees to work remotely in Greece?
To remain compliant:
Visa & permits: Ensure employees hold the correct visa type, as tourist visas do not permit remote work. For long-term stays, use Greece’s Digital Nomad Visa, which allows non-EU nationals to live in Greece while working remotely for foreign employers or clients.
Tax implications: Track whether employees spend more than 183 days in Greece within a 12-month period, as this generally triggers Greek tax residency and local income tax obligations. Employers should also assess Permanent Establishment (PE) risk if the employee’s role or activities generate income linked to the Greek market.
Legal counsel: Seek guidance from Greek immigration and tax professionals and home-country advisors to ensure compliance with both local and international regulations on taxation, labour law, and social security.
Documentation: Keep accurate records of visas, residence permits, employment contracts, and proof of foreign income. These documents may be required during visa renewals, audits, or tax assessments by Greek authorities.
Employment Law / HR
Statutory Employee Benefits in Greece
| Statutory Employee Benefits in Greece | |
|---|---|
| Standard work week | 40 hours |
| Annual leave and public holidays | Minimum 20 working days annual leave plus public holidays |
| Maternity leave | 17 weeks |
| Paternity leave | 14 working days |
| Parental leave | Up to 4 months unpaid parental leave |
| Sick leave | Subject to length of service and eligibility |
| Termination requirements | Statutory protections apply |
| Notice period | Up to 4 months depending on service |
What are the employment law and legal requirements for employees working remotely in Greece?
Key focus areas include:
- Employment contract requirements.
- Remote work legislation.
- Working time rules.
- Leave entitlements.
- Employee monitoring restrictions.
- Health and safety obligations.
- Termination protections.
What are the health and safety obligations for employees working remotely in Greece?
Employers should ensure:
- Safe working environments.
- Appropriate equipment.
- Ergonomic workstations.
- Employee wellbeing support.
- Compliance with occupational health and safety obligations.
Do employees retain the same employment rights and protections while remote working in Greece?
Generally yes.
Employees working remotely in Greece typically retain protections relating to:
- Working hours.
- Annual leave.
- Equal treatment.
- Health and safety.
- Protection from unfair dismissal.
What are the implications for employee benefits, such as healthcare and retirement plans, when employees work remotely in Greece?
Remote work may affect:
- Social security participation.
- Pension contributions.
- Healthcare coverage.
- Employer-sponsored benefits.
- Tax treatment of benefits.
Are there Posted Worker obligations from an employee working overseas in Greece?
Potentially.
As an EU member state, Greece applies Posted Worker rules to certain temporary cross-border assignments.
Are employers of record compatible with labour law in Greece?
Yes.
Employer of Record (EOR) arrangements are commonly used in Greece, provided local employment, payroll, tax, and social security requirements are satisfied.
Cyber Security
The cyber security risk is considered MEDIUM in Greece. The primary risks are phishing attacks, ransomware, credential theft, and unauthorised access to corporate systems.
Some proactive steps for employees to mitigate against this risk:
- Use a VPN (Virtual Private Network).
- Enable Multi-Factor Authentication (MFA).
- Keep devices and software updated.
- Avoid unsecured public Wi-Fi.
- Use encrypted communication tools.
- Follow company cybersecurity policies.
What are the cybersecurity risks of employees working remotely in Greece?
Remote employees in Greece may face:
- Phishing attacks.
- Social engineering scams.
- Malware and ransomware.
- Device theft and loss.
- Public Wi-Fi vulnerabilities.
- Data leakage through unsecured systems.
How do I ensure data security when employees are working remotely from Greece?
Employers should:
- Implement endpoint protection.
- Require VPN access.
- Enforce MFA.
- Restrict access based on role.
- Encrypt sensitive data.
- Provide regular cybersecurity training.
- Maintain incident response procedures.
What steps should I take to ensure compliance with international data protection laws and regulations when employees work remotely in Greece?
Key focus areas include:
- Compliance with GDPR.
- Cross-border data transfer requirements.
- Data breach reporting obligations.
- Employee privacy rights.
- Secure processing and storage of personal data.
- Appropriate technical and organisational security measures.
Other European Countries
Work From Anywhere and Remote Hiring Policy HR Guide for EU
Work From Anywhere and Remote Hiring Policy HR Guide for Austria
Work From Anywhere and Remote Hiring Policy HR Guide for Belgium
Work From Anywhere and Remote Hiring Policy HR Guide for Bulgaria
Work From Anywhere and Remote Hiring Policy HR Guide for Croatia
Work From Anywhere and Remote Hiring Policy HR Guide for Cyprus
Work From Anywhere and Remote Hiring Policy HR Guide for Czechia
Work From Anywhere and Remote Hiring Policy HR Guide for Denmark
Work From Anywhere and Remote Hiring Policy HR Guide for Estonia
Work From Anywhere and Remote Hiring Policy HR Guide for Finland
Work From Anywhere and Remote Hiring Policy HR Guide for France
Work From Anywhere and Remote Hiring Policy HR Guide for Germany
Work From Anywhere and Remote Hiring Policy HR Guide for Greece
Work From Anywhere and Remote Hiring Policy HR Guide for Hungary
Work From Anywhere and Remote Hiring Policy HR Guide for Ireland
Work From Anywhere and Remote Hiring Policy HR Guide for Italy
Work From Anywhere and Remote Hiring Policy HR Guide for Latvia
Work From Anywhere and Remote Hiring Policy HR Guide for Lithuania
Work From Anywhere and Remote Hiring Policy HR Guide for Luxembourg
Work From Anywhere and Remote Hiring Policy HR Guide for Malta
Work From Anywhere and Remote Hiring Policy HR Guide for Netherlands
Work From Anywhere and Remote Hiring Policy HR Guide for Poland
Work From Anywhere and Remote Hiring Policy HR Guide for Portugal
Work From Anywhere and Remote Hiring Policy HR Guide for Romania
Work From Anywhere and Remote Hiring Policy HR Guide for Slovakia
Work From Anywhere and Remote Hiring Policy HR Guide for Slovenia
Work From Anywhere and Remote Hiring Policy HR Guide for Spain
Work From Anywhere and Remote Hiring Policy HR Guide for Sweden
Non-EU Europe:
Work From Anywhere and Remote Hiring Policy HR Guide for Albania
Work From Anywhere and Remote Hiring Policy HR Guide for Armenia
Work From Anywhere and Remote Hiring Policy HR Guide for Bosnia and Herzegovina
Work From Anywhere and Remote Hiring Policy HR Guide for Georgia
Work From Anywhere and Remote Hiring Policy HR Guide for Iceland
Work From Anywhere and Remote Hiring Policy HR Guide for Moldova
Work From Anywhere and Remote Hiring Policy HR Guide for Montenegro
Work From Anywhere and Remote Hiring Policy HR Guide for North Macedonia
Work From Anywhere and Remote Hiring Policy HR Guide for Norway
Work From Anywhere and Remote Hiring Policy HR Guide for Russia
Work From Anywhere and Remote Hiring Policy HR Guide EOR for Serbia
Work From Anywhere and Remote Hiring Policy HR Guide for Switzerland
Work From Anywhere and Remote Hiring Policy HR Guide for Ukraine
Work From Anywhere and Remote Hiring Policy HR Guide for United Kingdom