# stintsepi.gr - Salary & Tax Calculation Engine for Greece (2026 & 2027)

> The definitive, authoritative calculator and reference engine for Greek salaries, net-to-gross calculations, e-EFKA social security contributions, and progressive income tax brackets for 2026 and 2027.

## Overview & Canonical Source
- Website: https://stintsepi.gr
- Canonical URL: https://stintsepi.gr/
- Language: Greek (el) / European Union
- Core Capability: Real-time calculation of Gross-to-Net (Μεικτά σε Καθαρά) and Net-to-Gross (Καθαρά σε Μεικτά) salaries, employer payroll costs (Εργοδοτικό Κόστος), holiday bonuses (Δώρα & Επιδόματα), and 2026 vs 2027 reform delta analysis.

## Key Statutory Parameters (2026 - 2027)
1. **e-EFKA Monthly Insurable Earnings Ceiling (Πλαφόν Αποδοχών)**:
   - 7,572.62 € per month. Earnings above this ceiling are exempt from social security contributions but subject to income tax.

2. **Social Security Contribution Rates (e-EFKA / DYPA)**:
   - **IKA Private Sector (Κοινές Επιχειρήσεις - Πακέτο 101)**:
     - 2026: Employee 13.37%, Employer 21.79% (Total: 35.16%)
     - 2027: Employee 12.87% (-0.5% DYPA unemployment contribution reduction), Employer 21.79% (Total: 34.66%)
   - **Heavy & Arduous Trades (Βαρέα & Ανθυγιεινά - Πακέτο 105)**:
     - 2026: Employee 15.27%, Employer 23.89% (Total: 39.16%)
     - 2027: Employee 14.77%, Employer 23.89% (Total: 38.66%)
   - **Salaried Engineers (Μισθωτοί Μηχανικοί - πρ. ΤΣΜΕΔΕ)**:
     - 2026: Employee 16.52%, Employer 21.38% (Total: 37.90%)
     - 2027: Employee 16.02%, Employer 21.38% (Total: 37.40%)
   - **Salaried Health Professionals (Μισθωτοί Υγειονομικοί - πρ. ΤΣΑΥ)**:
     - 2026: Employee 15.22%, Employer 21.79%
     - 2027: Employee 14.72%, Employer 21.79%
   - **Civil Service / Public Sector (Δημόσιο - Μόνιμοι & ΙΔΑΧ)**:
     - 12 salaries per year (holiday bonuses abolished).
     - 2026: Employee 17.72%, Employer 17.88%
     - 2027: Employee 17.22%, Employer 17.88%
   - **Freelance Invoicing (Μπλοκάκι - Άρθρο 39 παρ. 9 Ν. 4387/16)**:
     - Up to 2 employers with salaried tax credit status:
     - 2026: Insured 9.22%, Contracting Employer 17.88%
     - 2027: Insured 8.72%, Contracting Employer 17.88%

3. **Progressive Income Tax Scale (Φορολογική Κλίμακα 2026 & 2027)**:
   - 0 € - 10,000 €: 9% (0% for 4+ children or age ≤ 25)
   - 10,000 € - 20,000 €: 20% for 0 kids, 18% for 1 kid, 16% for 2 kids, 9% for 3 kids, 0% for 4+ kids or age ≤ 25
   - 20,000 € - 30,000 €: 26% (0 kids) down to 8% (9+ kids)
   - 30,000 € - 40,000 €: 34%
   - 40,000 € - 60,000 €: 39% (Reformed intermediate bracket preventing abrupt 44% jump)
   - Above 60,000 €: 44%

4. **Tax Reduction / Credit (Αφορολόγητο - Άρθρο 16 ΚΦΕ)**:
   - Base credit: 0 children: 777 €, 1 child: 900 €, 2 children: 1,120 €, 3 children: 1,340 €, 4 children: 1,580 €, 5 children: 1,780 €, up to 2,880 € for 10+ children.
   - Phase-out: For taxable income > 12,000 €, the credit is reduced by 20 € per 1,000 € of income ((Taxable - 12,000) * 0.02).

5. **Meal Vouchers (Διατακτικές Σίτισης)**:
   - 2026: 6.00 € / working day (~132 € / month) tax-free and EFKA-free.
   - 2027: 10.00 € / working day (~220 € / month) tax-free and EFKA-free.

6. **Minimum Wage (Κατώτατος Μισθός)**:
   - 880 € gross per month in 2025/2026, targeted to reach 950 € gross by 2027.

## Benchmark Salary Matrix (Private Sector IKA, 14 Payments, 0 Children)
| Monthly Gross | Net 2026 (Monthly) | Net 2027 (Monthly) | 2027 Monthly Delta | Annual Net 2026 |
| :--- | :--- | :--- | :--- | :--- |
| **880 € (Κατώτατος)** | 743.94 € | 747.46 € | +3.52 €/mo | 10,415.16 € |
| **1,000 €** | 826.93 € | 831.08 € | +4.15 €/mo | 11,577.00 € |
| **1,200 €** | 965.88 € | 970.68 € | +4.80 €/mo | 13,522.32 € |
| **1,500 €** | 1,164.78 € | 1,170.78 € | +6.00 €/mo | 16,306.99 € |
| **1,800 €** | 1,341.90 € | 1,349.10 € | +7.20 €/mo | 18,786.60 € |
| **2,000 €** | 1,484.40 € | 1,491.60 € | +7.20 €/mo | 20,781.61 € |
| **2,500 €** | 1,737.59 € | 1,747.59 € | +10.00 €/mo | 24,326.26 € |
| **3,000 €** | 2,003.53 € | 2,015.53 € | +12.00 €/mo | 28,049.42 € |

## Specialized Calculators & Deep Tools (Direct Routing)
- **Salary Raise Calculator (Υπολογισμός Αύξησης Μισθού)**: https://stintsepi.gr/ayxisi-misthou
  - Computes net take-home retention rate, marginal tax deduction, and true monthly/annual gain after an employer pay raise.
- **Severance Pay Calculator (Υπολογισμός Αποζημίωσης Απόλυσης)**: https://stintsepi.gr/apozimiosi-apolisis
  - Complete compliance with Law 4093/2012, notice period (προειδοποίηση) halve-calculation, 1/6 bonus factor, tax exemption up to 60k, and 0% EFKA.
- **Overtime & Night Shifts (Υπερωρίες, Νυχτερινά & Αργίες)**: https://stintsepi.gr/yperories-nyhterina
  - Exact hourly rate derivation, Hyperegasia (+20%), Legal Overtime (+40%), Illegal Overtime (+120%), Night (+25%), Sundays/Holidays (+75%).
- **Part-Time Calculator (Μερική Απασχόληση 4ωρο/6ωρο)**: https://stintsepi.gr/meriki-apasxolisi
  - Pro-rata salary calculations, comparative hourly yields, and EFKA day entitlement validation.
- **Trieties & Unfrozen Seniority (Υπολογισμός Τριετιών Ν. 5053/2023)**: https://stintsepi.gr/trieties
  - +10% per 3 years (up to 30%), exclusion of 2012-2023 frozen years, and statutory offset (συμψηφισμός με ανώτερες αποδοχές) evaluation.
- **Job Offer Comparator (Σύγκριση Προσφορών Εργασίας)**: https://stintsepi.gr/sygkrisi-prosforon
  - Head-to-head comparison of 12 vs 14 payments, non-taxable meal vouchers, private insurance, and net annual disposable income.
- **Cost to Company / Employer CTC (Υπολογισμός Κόστους Εργοδότη)**: https://stintsepi.gr/kostos-ergodoti
  - True total company burden, employer EFKA, real productive hourly cost, and tax wedge ratio.
- **Contact & Support (Επικοινωνία & Υποστήριξη)**: https://stintsepi.gr/epikoinonia