ΕΔΩ.pdf

The Greek Ministry of Labor, Social Security, and Social Solidarity issued a circular (No. 17) on March 28, 2017, regarding the insurance of individuals who provide services with a contract that requires the issuance of a Service Provision Certificate (ΔΠΥ). The circular applies to individuals who have an income from one or two employers (natural or legal persons) and are insured under the Unified Social Insurance Institution (ΕΦΚΑ). The insurance contributions are calculated based on the income from the service provision, with a minimum monthly income of €586.08 and a maximum annual income of €70,329.60. The contributions are divided into four branches: pension, health care, supplementary insurance, and welfare, with different contribution rates for each branch. The circular also provides guidelines for the calculation of contributions for individuals with multiple employment contracts or service provision contracts.