When remote workers look at relocating to Greece, they usually focus on the Article 5C 50% tax break (available if you were not a Greek tax resident in 5 of the last 6 years; Digital Nomad Visa holders are not eligible). There is a second cost that most people overlook until they move: social security, EFKA.
If you are a freelancer coming from Germany, France or Spain, social security is a large cost. In Germany, a well-earning self-employed person in statutory insurance pays up to about €1,250 per month in 2026 for health and long-term-care insurance alone, before any pension saving (contribution ceiling of €5,812.50 a month at roughly 21–22%, vdek). In Greece, public health cover comes with your EFKA contributions; for private cover on top, see health insurance in Greece.
A newly registered freelancer in Greece who applies for the reduced class pays about €160 per month (2026: €150.46 plus a €10 unemployment contribution for most freelancers) for public healthcare and pension coverage. Here is how the system works.
The short answer
- Regular EFKA, lowest class: €250.77 per month in 2026. Fixed amount, not income-based.
- New freelancers: reduced class of €150.46 per month for the first five years, only on application. Without one, you normally land in class 1.
- On top: €10 per month unemployment contribution for most freelancers.
- What you get: public healthcare and pension credit.
- Remote employees of a foreign company: different rules, see below.
How EFKA works for freelancers
EFKA (e-ΕΦΚΑ) is the unified social security fund in Greece. If you set up a sole proprietorship (ατομική επιχείρηση) to work as a freelancer or contractor, you have to register with EFKA and pay monthly contributions by the last working day of the following month (January’s contribution by the end of February, and so on).
Unlike in many other European countries, your EFKA contributions in Greece are not a percentage of your income. Under Article 39 of Law 4387/2016, self-employed people pay a fixed amount per insurance class.
The regular classes
There are six regular classes. In 2026 they range from €250.77 per month (class 1) to €675.87 (class 6); higher classes build a higher state pension. Whether you earn €20,000 or €200,000 a year, your contribution is set by your class, not your income. If you don’t choose a class when you register, EFKA normally places you in class 1. Changing class is optional: you apply on e-EFKA by 31 January, and the new class applies for that whole year. If you do nothing, you stay in last year’s class.
The amounts are adjusted every year in line with consumer price inflation. For 2026 they rose by 2.5% (e-EFKA circular 6/2026).
The reduced class for new freelancers
For newly insured self-employed people there is a reduced class, the ειδική κατηγορία (“special class”), under Article 39 of Law 4387/2016. It applies for the first five years from the start of your activity and can be used only once.
In 2026 it costs €150.46 per month, plus the €10 unemployment contribution for most freelancers. It is not assigned automatically: you have to apply for it. The five years run from the start of your activity, so applying late shortens the period you benefit from.
This monthly payment (about €160 all-in) covers:
- Public healthcare (access to state hospitals and subsidised medication).
- Pension contributions.
- The unemployment fund (via the €10 contribution).
For those five years your social security cost stays at this fixed amount, however much your business grows, adjusted only by the annual inflation update.
Remote employees vs. freelancers
The reduced class applies to self-employed people. What if you are a remote employee?
If you live in Greece but stay on the payroll of a foreign employer, the answer depends on where you physically work. The EU default rule (Regulation 883/2004, Art. 11) is that you are insured where you work, and if that is your desk in Athens, that is Greece. Greece has not signed the EU framework agreement on cross-border telework (list of signatory states), so a full-time remote employee living in Greece normally falls under EFKA. The foreign employer then has to register with EFKA or agree with the employee that the employee pays the contributions on its behalf (Regulation 987/2009, Art. 21). Many companies use an Employer of Record instead.
The exceptions are a formal posting (A1 certificate from your home country, normally up to 24 months, Art. 12 of Regulation 883/2004) or working regularly in two or more EU countries with less than 25% of your working time in Greece (Art. 13 of Regulation 883/2004 and Art. 14 of Regulation 987/2009). In those cases your home system keeps covering you, and an S1 form gives you access to Greek public healthcare. Employees from outside the EU (UK, US) fall under bilateral agreements or Greek rules directly.
This is one of the areas where guessing gets expensive. Have it checked before you move; the employment side of the tax regime is in our guide on 5C for employees and remote workers.
The bottom line
When calculating your net income in Greece, factor in both income tax and EFKA. With the five-year reduced class, the social security cost for new freelancers is low compared with Germany or France.
If you also qualify for the 50% income tax break, the difference grows. Run the numbers with our freelancer tax guide, because advance tax still applies.
Frequently asked questions
How much is EFKA for freelancers in Greece in 2026?
The lowest regular class is €250.77 per month. New freelancers can apply for a reduced class of €150.46 per month for their first five years. For most freelancers, a €10 unemployment contribution comes on top. Contributions are fixed per class, not a percentage of income.
Who qualifies for the reduced EFKA class?
Newly insured self-employed people, for the first five years from the start of their activity. You have to apply for it: without an application, EFKA normally places you in class 1, the lowest regular class. The reduced class can be used only once. After five years you move to a regular class.
What does EFKA cover?
Public healthcare (state hospitals and subsidised medication) and pension credit for your eventual state pension. The €10 unemployment contribution goes to the unemployment fund. Higher classes build a higher pension.
Do remote employees of a foreign company pay EFKA in Greece?
Usually yes, if they physically work in Greece full-time: the EU rule is that you are insured where you work, and Greece has not signed the EU framework agreement on cross-border telework. Exceptions are a formal posting with an A1 certificate (normally up to 24 months) and work in several EU countries with less than 25% of working time in Greece. Non-EU employees fall under bilateral agreements or Greek rules directly.
How we can help
EFKA registration, the application for the reduced class and keeping track of the monthly payment notices are part of taxomade’s ongoing bookkeeping, from €89 per month, with myDATA, VAT returns and the annual tax return included: we prepare and file, in English, German or Greek. Late EFKA payments carry surcharges, so it’s worth having someone watch the dates. Send us a message via WhatsApp or our contact form for a free compliance check.
Rules as of November 2026 (Law 4387/2016 art. 39, e-EFKA circular 6/2026, Regulations 883/2004 and 987/2009).