The Hellenic Parliament has passed the Submitted Bill with title “Interprofessional institutions, enforcement of agricultural sector, organization of entities supervised by the Ministry of Agricultural Development and restart of agricultural economy”, setting, among others, that in the case of additional work, overtimes, employment at night hours or on Sundays or public holidays under a full time schedule, both employees and employers are discharged from the obligation to pay any social security EFKA contributions on the special salary surcharges owed for said additional work, overtimes, employment at night, or on Sundays/ public holidays.

The new law provision does not abolish the said salary surcharges that the employees are entitled to receive under the above special working conditions, but it apparently leads to a financial boost of both employees and employers, as their social security contributions due are calculated only on the salary corresponding to the 8-hour working schedule.

Download the Tax-i in pdf here.