Law 4635/2019 introduces the following main changes in employment and social security issues:
- Late payment of salary
The late payment of salary by the employer exceeding two (2) months and regardless of the reason of the delay constitutes a unilateral harmful modification of the working conditions.
- Additional payment in case of part-time employment
If additional work is offered in the frame of part-time employment, then the employee is entitled to relevant payment increased by 12%, calculated on the agreed salary for each extra working hour.
- Provision of independent services or payment with labor ticket (“ergosimo”)
Persons on independent services agreements with up to two employers and individuals paid with labor ticket are obligatorily registered with ERGANI. A Ministerial Decision will be issued in order regulate the necessary technical details.
- Non-declared employment
In case of violation regarding non-declared employment, a second audit by the authorities is conducted within 12 months for any recurrence.
A recourse may be filed to the Administrative Court of First Instance against the fine for non-declared employment within a 60-days deadline and the Labor Inspection Authority should be notified accordingly.
The fine amounting to 10.500 euro is reduced at 2.000 euro, if the employer within 10 working days hires the said employee on a full-time basis for at least 12 months. A ministerial decision will be issued in order to regulate the necessary technical details.
The electronic platform ERGANI will host a registry with a list of the companies having violated the laws protecting against non-declared employment. Such companies will be excluded from favorable tax and social security provisions. The Labor Inspections Authority and EFKA are jointly competent to update the said registry. A ministerial decision will be issued in order to regulate the necessary technical details.
- Sanctions for non payment of social security contributions
Employers who file electronically the Detailed Periodic Statements (DPS) for the social security coverage of their personnel, without actually paying the current contributions, may be blocked from the use of the electronic services of EFKA (submission of DPS) on top of any enforcement measures.
In such a case, the transactions of the employer will be conducted in a digital form at the local service of EFKA and the electronic registration will follow only if the contributions are paid. A ministerial decision will be issued in order to regulate the necessary technical details.
You can download the Tax-i in pdf file here