How the numbers are worked out: 2026 methodology

Salary: the eight steps

Take a monthly gross of €2,000, an employee over 30 with no dependent children.

1. Annual gross = monthly gross × 14, or × 12 if your contract already folds the bonuses into the monthly figure: €28,000.
2. Insurable pay = the lower of the gross and the €7,761.94 ceiling. Nothing above the ceiling attracts contributions, for you or the employer.
3. Employee contribution = insurable pay × 13.37 %, the rate of package code 101 (KPK, the standard private-sector code): €267.40 per payment, €3,743.60 a year.
4. Taxable income = annual gross − annual contributions = €24,256.40.
5. Scale tax: each slice of income is taxed at its bracket’s rate. Children lower the 2nd bracket (18 %, 16 %, 9 % with one to three) and the 3rd (24 %, 22 %, 20 %, 18 % with one to four); with four children the first two brackets fall to zero. Up to age 25 the first two brackets are taxed at 0 %, from 26 to 30 at 9 %, and the more favourable rate wins when both rules apply. Here: €4,006.66.
6. Article 16 reduction = €777 with no children, up to €1,780 with five, reduced by €20 for every €1,000 of taxable income above €12,000 (no taper from five children up) and never more than the scale tax. Here: €531.87.
7. Tax for the year = scale tax − reduction = €3,474.79; withheld per payment, the Greek FMY: €248.20.
8. Net = (annual gross − contributions − tax) ÷ 14 = €1,484.40. On a twelve-month basis, the figure to compare with a job abroad, it is €1,731.80.

The same yearly amount paid in twelve instalments of €2,333.33 gives an identical annual net, €20,782, because tax and contributions are computed on the year. The employer adds 21.79 % of insurable pay on top, so this salary costs €2,435.80 per payment. The net-to-gross calculator has no separate formula: it searches for the gross that produces the net you typed, to the cent, by bisection. Asking for €1,484 net returns €1,999.36 gross.

Arithmetic is done in cents and results are shown in whole euros. Payroll software usually rounds line by line, so a one-euro gap with your payslip is normal.

Validation: twelve official examples, 50 automated tests

When the €920 minimum wage was announced, the Ministry of Labour published twelve net amounts: the minimum wage with no, one, two and three seniority increments (trieties), each for zero, one and two children. The engine reproduces all twelve, the largest gap being €1.20. The table below is computed when the page is built, so it would show at once if a parameter change broke the match.

Before each release 50 automated tests run against the engine. Besides the twelve examples they cover the bracket rates for children and young workers, the article 16 taper, the ceiling, the equivalence of 12 and 14 payments, the bonus pro-rata rules, the severance table with and without notice, WLTP, NEDC and engine-size road tax, ENFIA with its reductions, the pension accrual rates and the parental leave benefit. A single failure blocks publication.

Holiday bonuses and leave allowance

The Christmas bonus (doro Christougennon) is one month’s salary, or 25 daily wages for staff paid by the day, for anyone employed from 1 May to 31 December (245 days). For a shorter stretch the engine pays 2/25 of the monthly salary, or two daily wages, for every 19 days, and a proportional fraction of the remainder. The Easter bonus (doro Pascha) is half a month or 15 daily wages for 1 January to 30 April (120 days), pro-rated at 1/15 of the half-month per 8 days. Both are increased by the leave-allowance share of 4.17 %. On €2,000 a month that gives €2,083.33 at Christmas and €1,041.67 at Easter, or €520.83 after 60 days of work; a worker on the €41.09 daily minimum gets €1,070.05 at Christmas.

The leave allowance (epidoma adeias) equals leave pay, capped at half a month or 13 daily wages: €1,000.00 here. When the entitlement is partial, the engine pro-rates it by months worked, a simplification listed below. Net amounts for any bonus use the payment’s own contributions and the employee’s average tax rate for the year.

Severance pay

The base is the regular pay of the last full-time month, with 22 daily wages counted as a month for manual workers, capped under article 5 of Law 3198/1955 at 8 times the unskilled daily wage times 30, currently €9,861.60. The number of months comes from the Law 4093/2012 table: none in the first year, 2 from one year, rising to 12 from 16 years. Written notice halves the amount. Staff who already had 17 or more years with the same employer on 12 November 2012 receive up to 12 extra months on pay capped at €2,000. One sixth is then added for the bonus and leave-allowance share. Twelve years on €2,000: 8 months and €18,666.67, or €9,333.33 with notice.

Road tax

The table depends on the date of first registration in the EU or EEA. Up to 31 October 2010 the tax is a fixed amount per engine-size band, from three tables (up to 2000, 2001 to 2005, from 2006). From 1 November 2010 to the end of 2020 it follows NEDC CO₂ emissions, and from 2021 WLTP: every gram is multiplied by the rate of the band the car falls into. A 145 g/km NEDC car therefore pays €268.25 and a 1,400 cc car registered in 2003 pays €240. Electric and hydrogen cars pay nothing. For passenger cars the tax covers the whole year and cannot be split, so the engine never divides it into months.

ENFIA property tax

The main tax on a building = floor area × the basic tax of its zone (€2.00 to €16.20 per m² across 9 zone-price bands) × an age factor (1.25 for new buildings down to 0.6 beyond 100 years) × a floor or detached-house factor × a façade factor × your ownership share. Ancillary spaces count at 0.1. Above €300,000 of total property value a tax on value is added, above €500,000 a surcharge, and then the reductions apply: by total value, for an insured home (20 % or 10 %) and, in 2026, 50 % for a main home in a settlement of up to 1,500 people. A 100 m² flat on the 4th floor in a €2,200 zone, permit 2010, insured: €268.35.

Pension

The estimate follows articles 7 and 8 of Law 4387/2016. Contributory part = average pensionable earnings × the sum of the accrual rates for each year of insurance, never more than the earnings themselves. National pension = €436.40 with 20 years of insurance and 40 years of residence, minus 2 % for each year short of 20 (minimum 15 years, €392.76), multiplied by residence years over 40. Thirty-five years on an average of €1,800: accrual 37.31 %, contributory €671.58, national €436.40, total €1,107.98 gross.

Benefits

Each benefit has its own function in the engine and its amounts in the parameter file, next to their source. Child benefit follows article 214 of Law 4512/2018: family income divided by the equivalence scale, three bands, an amount per child; the calculator reproduces 12 of OPEKA’s 12 worked examples. The rent refund reproduces 6 of the 6 examples in AADE’s FAQ. The heating allowance uses the weather and climate coefficients of 19435 settlements, extracted from the annexes to Gazette B 5802/2025 and B 3044/2026 by a script we re-run with every new decision; where the decision is ambiguous, on the uplift for very cold settlements, both readings are shown. Unemployment benefit follows DYPA’s circular for the amount from 1 April 2026, the special maternity benefit the minimum wage, and the survivors’ pension the percentages of article 12 of Law 4387/2016. Amounts we could not confirm on an official source, such as e-EFKA’s maternity benefit or the minimum survivors’ pension, are not computed, and the page says so.

Tax return, rent and property transfer

The tax return adds to the scale tax the separate tax on rent (Income Tax Code article 40(4), after the 5 % deduction of article 39) and the 22 % penalty on missing card spending (article 15(6)), then deducts withholding. Income tax for the self-employed applies the same scale without the article 16 reduction (article 29); the article 28A minimum deemed income is not computed. Property transfer tax is 3 % of the higher of objective value and price, plus 3 % for municipalities (Property Tax Code articles 25 and 27), with the first-home exemption of articles 40 and 41.

What the engine does not cover

These are the cases where our figures can differ from reality:

• Contributions: only package code 101 for private-sector employees. Other codes, arduous and unhealthy occupations (varea), civil servants and the self-employed are not modelled.
• Young workers: the law speaks of taxpayers “up to 25” and “from 26 to 30”; we apply no birth-year rule, you pick the band.
• Leave allowance: pro-rated by months worked, not by the exact leave days you are owed.
• ENFIA: one building at a time, no plots of land, no low-income reductions; if you leave total value blank it is estimated as m² × zone price × share.
• Pension: the national pension is the last amount the Ministry published (€436.40, from 1 January 2025), which is indexed every year; the 1/200-per-month cut for early reduced pensions and the rules for the uniformed services are not applied.
• Severance: shown gross, without any tax that may apply to it.
• Road tax: no late-payment penalties.
• Salary: deductions that are not tax or social security (union dues, loans, garnishments) and your other income are unknown to the engine.

If the engine disagrees with your payroll by more than rounding, tell us: every confirmed error becomes a new test. How sources are chosen is set out in the editorial policy, and Greek payroll terms are explained in the glossary.

Parameters and sources

This table is generated from the parameter file; full titles and links are in the sources list at the foot of the page.