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Labor & Employment

Iason Skouzos - TaxLaw > Practice Areas  > Labor & Employment (Page 2)

Procedure and documentation required for the commencement of a sole-trader business/freelancer activity

The procedure for the commencement of a sole-trader business or a freelancer activity entails the following steps, at the different competent authorities, accompanied by the required documentation: Pre-registration with the Single Social Security Entity (the Social Security Institution called “EFKA”); Pre-registration with the competent Chamber Registration with the competent Tax Office Completion of the Registration with the Social Security Institution Completion of the Registration with the Chamber An outline is given below of the documents required for each step: Pre-Registration with the Social Security Institution (“EFKA”) The pre-registration is made with the competent Social Security Office for Νon-Εmployees (i.e. sole-trader businesses/freelancers) located...

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Sick Leave – basic provisions of Greek employment law

Regarding the basic provisions of Greek law concerning an employee's absence due to illness and the compensation of such absence, the following apply: An employee, in order to be eligible to compensation for sick leave must be employed for at least 10 days to the employer. Employees must notify their employers about their absence due to illness by any means and verify their condition by providing relevant medical documents. Employees can claim half salary in case they are employed for a period greater than 10 days and shorter than a year and one salary in case they are employed for...

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Law 4808/2021 ( labor arrangements)

On 19/6/2021 the new labor law voted in Parliament (law 4808/2021) which contains important regulations regarding labor rights with provisions concerning both Individual and Collective Labor Law. Initially, it ratified the 190/2019 contract of the International Labor Organization and incorporated it in the Greek legal order with articles 1 to 23 of the law. It is about adopting measures against violence and harassment in the workplace by expanding the scope of prohibited behaviors by introducing psychological violence (mobbing) by expanding the circle of protected persons as well. Many of the regulation is an adaptation of Greek law incorporating Directive (EU) especially the...

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Secondment of employees to Greece

1) Labor law procedures to be followed by the Employer Declaration to the competent office of the Labor Inspectorate (Ministry of Labor) for the secondment of the employees. Please note that: - the competent office is the office which serves the working area - the declaration must be submitted before the employees start work Αll required documents can be forwarded via e-mail to the competent office and a protocol number will be received for the submission. Νο appointment or visit in person is required. The documents required are the following a) A solemn declaration with the following information: - Name of the employer, registered seat, legal form - Personal...

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Calculation of the dismissal compensation

According to the explicit provision of the Law (article 5 L.3198 / 1955), the calculation of the dismissal compensation is done based on the regular salary of the employee during the last month with full-time status. “Regular salary” is defined as remuneration (legal or contractual) paid regularly and uninterruptedly to employees in exchange for the work they provide. Thus, regular salary includes not only the main salary, but also any other benefit, either in cash or in kind, which is given in addition to the salary during the employment contract, such as e.g. overtime, family allowances, food, housing, etc. However, in...

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Issues related to annual regular leave to employees

The time for granting the leave Under the current provisions, the employer is obliged to grant the leave to the employee, even if he/she does not accept it, by the 31st of December of each year. The document number 50239/77 issued by the Ministry of Labor, had accepted that the leave could be extended for a few days in the next year, in case the days are not sufficient until the 31st of December for the exhaustion of the leave, if the employee who will receive the leave has either returned from illness or from maternity leave in the last month (and...

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Part-time work (legislative framework – provisions analysis)

Part-time work is a form of flexible work, which was introduced for the first time by Greek Law 1892/1990 as a means of combating unemployment. It is based on the standard “dependent work” model but with a derogation from one parameter (working time). Since then, this specific form of work has been retained in effect and regulated by various legislative provisions (Law 2639/1998, Law 2847/2000, Law 2956/2001, Law 3174/2003, Law 3250/2004). The last amendment (effected by Article 59 of Law 4635/2019) regulated the concept of part-time work on a new basis, codified existing provisions and introduced new measures to protect employees. I. Definitions “Part-time...

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Compensation for off site Work

Τhe compensation of employees for off-site work is regulated  by the Joint Ministerial Decision of the Ministers of Finance and Labor no. 21091/1946 (Government Gazette / Β’/ 142/1946) as in force. According to this JMD), employee is entitled to the following: a) His/her earnings in full as if he/she was normally employed at the headquarters of the company. b) Daily allowance/compensation for off-site work, which is independent of the employee’s working hours and is related only to the number of the overnight stays, equal to 1/25 of the legal salary. When employees working off-site are provided with food and housing by the employer at...

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Employee Transfer Agreement

The combined meaning of article 651 Civil Code which states that “unless something else applies on the basis of the agreement or the circumstances, the employer must fulfill his obligation personally and the employer’s claim is not alienable” and 361 & 648 Civil Code, suggests that an agreement, according to which the employer who has the employee’s services at his disposal can concede his claim for the said services to another person with the employee’s consent (which can be provided in whatever way, explicitly or implicitly, to the original or the subsequent employer), insofar as this relationship is based on...

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Vacation leave entitlement for salaried employees

For the vacation leave of the newly recruited employees, the following shall apply: Each salaried employee from the beginning of his employment until the completion of a 12 month continuous employment, he is entitled to receive percentage of his annual leave with pay. This percentage is calculated based on the 24 working days annual leave (6 working days per week system) or based on the 20 working days annual leave (5 working days per week system) Therefore: -6 working days per week system -> 24 days of leave/12= 2 days per month -5 working days per week system -> 20 days of leave /12= 1,666...

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