Days of Leave and Other Benefits for Employees With Children
Greek legislation provides a range of benefits and types of leave for working parents, related to the birth, upbringing, daily care, and education of children. The following is a detailed overview of the main categories of leave under current labor legislation, as well as the tax benefits available to working parents.
Leave for working parents
• Maternity Leave (Childbirth & Postpartum)
Maternity leave is granted to working women for a total duration of 17 weeks, of which 8 weeks precede childbirth and 9 weeks follow it (Article 11 of Law 2874/2000). In cases of premature birth, any unused leave from the pre-birth period is added to the post-birth leave to ensure the full 17 weeks are provided. This leave is considered as actual working time, does not interrupt the continuity of the employment relationship, and is not deducted from the employee’s regular annual leave. An employee’s absence due to pregnancy and childbirth is deemed a justified impediment, and the employer is required to pay one month’s salary if the employee has been employed for more than one year, or 15 days’ salary if the employment duration is shorter (Articles 657 and 658 of the Civil Code), minus any amounts paid by the employee’s social insurance fund. In addition, working mothers are entitled to a maternity allowance from the Social Security Institution (EFKA), provided they have completed at least 200 days of work within the two years preceding childbirth. They may also receive a supplementary benefit from the competent labor authority (DYPA), if they have worked at least 10 days for the same employer up to the start of maternity leave. Finally, the duration of maternity leave is considered in the calculation of Christmas and Easter bonuses.
• Paternity Leave
Every working father is entitled to 14 working days paid paternity leave, which is granted at time of the child’s birth. It may begin up to 2 days before the birth and continue for up to 30 days afterwards, or it may be granted in full after the birth (Article 27 of Law 4808/2021). The employee must inform the employer in a timely manner so as not to disturb the smooth operation of the business. The employer is obliged to grant the leave to the employee regardless of previous working experience or marital status. In the case of a child up to 8 years of age, the leave starts when the child joins the family.
• Special Maternity Protection Leave
A working mother is entitled to special maternity protection leave of nine months, which may be taken after the end of maternity leave (childbirth and postpartum leave) or childcare leave (Article 142 of Law 3655/2008). This leave may also follow the annual leave, if required by the relevant time limits. If the working mother does not take the childcare leave, she shall be entitled to use the special maternity protection leave immediately after the end of her maternity leave and then (after the special maternity protection leave) the childcare leave (the reduced working hours) as applicable. The working mother or her representative shall apply for the special maternity leave before the competent labor authority (DYPA) within 60 days from the end of the abovementioned types of leaves. During the leave period, DYPA has to pay the working mother a monthly amount equal to the minimum wage, as in force, along with a proportionate amount of holiday and annual leave bonuses based on that amount. The employer is responsible for paying the difference in the holiday allowance, while their obligation to pay Christmas and Easter bonuses applies only to the periods before and after the nine-month leave. The time of this leave is considered as a period of insurance, with the labor authority (DYPA) paying to the social security fund (EFKA) the required social security contributions both for the employee and for itself. It should be noted that in Greek labour legislation this category of leave is only provided for working mothers, as there is no corresponding provision for the possibility of granting it in full or in part to both parents.
• Childcare Leave (Reduced Working Hours)
Working parents are entitled, as an alternative to each other, to childcare leave, regardless of the type of activity of the other parent, even if the other parent is working. This leave is granted for a period of 30 months, in the form of reduced hours, starting after the end of either maternity leave, the nine-month special maternity protection leave, or the four-month parental leave (Article 37 of Law 4808/2021The parent taking the leave may choose to arrive at work later, leave earlier, or take a one-hour break during the workday. By agreement with the employer, the reduced working hours can also be arranged in alternative formats, such as a two-hour reduction per day for the first 12 months and one hour for the following 6 months, full days off on a weekly basis, consecutive leave days, or any other mutually agreed schedule. The leave is granted on the basis of the parents’ statements to the employer, clearly specifying who will take it or how it will be allocated. Such leave shall be paid and shall be counted as working time.
• Leave for Prenatal Examinations and Gynecological Medical Check-ups
Pregnant employees are entitled to be absent from work, without any reduction in pay, after notifying their employer by any appropriate means, in order to undergo prenatal examinations, provided that these must take place during working hours (Article 40 of Law 4808/2021).
• Leave for Medically Assisted Reproduction Methods
Employees undergoing medically assisted reproduction procedures, in accordance with Law 3305/2005 (A’ 17) on assisted reproduction, are entitled to 7 working days of paid leave. This leave is granted upon presentation of a certificate issued by the attending physician or the director of a medically assisted reproduction unit (Article 35 of Law 4808/2021).
• Parental Leave
Parental leave is an individual and non-transferable right of every working parent or person exercising parental care and is granted for the purpose of raising a child. It has a total duration of 4 months and can be taken until the child becomes 8 years old (Article 28 of Law 4808/2021). It may be taken continuously, in parts or in a flexible manner, provided that the employee has completed at least one year of continuous or successive employment contracts with the same employer. The application must be submitted at least one month before the desired start of the leave (except for emergency cases where a shorter notice period may be accepted) and must include the intended start and end dates. The employer shall reply within one month and shall be obliged to grant the leave unless it can prove that it will cause serious disruption to the operation of the business, in which case the leave must be granted within two months. The employee shall grant the leave in priority among the employees of the company and is not obliged to pay salary. For the first two months, the working parent shall receive a monthly allowance from the DYPA equal to the minimum wage, together with a proportion of bonuses and holiday allowance. The period of the paid leave is considered as a period of insurance, and the relevant contributions are paid by DYPA. For the non-paid period of leave, which is taken into account for the insurance and for the calculation of the pension amount, the parent is entitled to insurance coverage from his/her social security institution upon the recognition of the time of absence, in accordance with Article 40 of Law No. 2084/1992 (A 165), provided that the employer has not agreed to pay him/her remuneration.
• Leave on the Grounds of Illness of a Child or Other Family Member
Working parents have an individual and non-transferable right to request unpaid leave of up to 6 working days each calendar year to care for children or other family members. This leave may be granted in whole or in part and it is increased to 8 days for two children and to 14 days for more than two (Article 42 of Law No 4808/2021).
Family members are:
– Children up to 16 years old or older with serious health problems.
– A spouse who cannot support himself/herself.
– Parents and unmarried siblings who cannot support themselves due to health or age problems, provided that the employee takes care of them and their income is below the annual minimum threshold for unemployed workers.
• Leave Due to Serious Diseases or Hospitalization of Children
Working parents are entitled to special paid parental leave of 10 working days per year to meet the needs of children up to 18 years old who suffer from serious illnesses (such as the need for transfusions, dialysis, neoplastic diseases, transplants, rare diseases with a disability of 67% or more) and children, regardless of age, with severe mental disabilities, Down’s syndrome or autism. In addition, special unpaid parental leave of up to 30 working days per year is provided for in the event of hospitalisation of the child due to illness or accident requiring the immediate physical presence of the parent. These leaves are granted independently for each parent, without any other conditions, provided that related paid leaves have been previously exhausted, with the exception of the normal leave (Articles 43 & 44 of Law 4808/2021).
• Reduced Working Hours for Parents of Children With Disabilities
Parents who work in companies with at least 50 employees and who have a child with a mental, emotional or physical disability, as evidenced by a medical certificate issued by an insurance institution, have an independent right to request a reduction of their daily working hours by one hour for each child. This reduction shall be accompanied by a corresponding reduction in remuneration (Article 41 of Law No 4808/2021).
• Child’s School Performance Leave
Working parents, whether employed full-time or part-time, are entitled to be absent from work for up to 4 working days per year, with pay and upon the employer’s approval, in order to visit their child’s school to monitor the child’s academic performance and overall behavior. This right applies to children up to 18 years of age attending primary or secondary education, as well as to children with special needs, regardless of age, who attend special education institutions. The leave is granted upon submission of a solemn declaration by the parents to their employer(s), indicating which parent will utilize the leave or how it will be distributed between them. Employers are obliged to provide the corresponding certificates to the employees (Article 38 of Law 4808/2021).
• Carer’s Leave
Any employee who has completed at least six months of continuous or intermittent employment under fixed-term contracts is entitled to carer’s leave of up to five working days per year, without pay. This leave is granted to care for a person who needs substantial support due to a serious medical reason as certified by a medical certificate. A carer is defined as an employee who provides personal care or support either to a relative or to a person living in the same household. Relatives are considered to be the spouse, cohabiting partner, children (natural or stepchildren), parents, brothers and sisters and relatives in the same degree and lineage (Article 29 of Law No 4808/2021).
•Absence from Work for Reasons of Force Majeure
A working parent or carer is entitled to be absent from work with pay up to 2 times a year and up to 1 working day each time for reasons of force majeure related to urgent family matters, such as illness or an accident, which require his/her immediate presence. This necessity must be proven by a medical certificate issued by a hospital or a medical practitioner and concerns either the employee’s child, spouse, children or stepchildren, parents, siblings and relatives (Article 30 of Law 4808/2021).
• Leave for Single Parent Families
Working parents who are widowed or unmarried and have sole custody of a child are granted paid leave of 6 working days per year, in addition to other leave provided. If the parent has 3 or more children, the leave is increased to 8 working days per year (Article 45 of Law 4808/2021).
• Flexible Working Arrangements
Working parents of children up to 12 years old or carers have the right to request flexible working arrangements (such as remote working, flexible or reduced working hours). A prerequisite is that they must have completed 6 months of employment with the same employer. The employer checks the application within 1 month, taking into account the company’s and employee’s needs. If the employer rejects or postpones the application, written justification has to be provided. The employee can return to the previous employment status early if circumstances change, with an application checked by the employer similarly to the initial one (Article 31 of Law 4808/2021).
* Note: For the granting of the aforementioned leaves, it is recommended to provide the employer with a present birth certificate of the child. In addition, depending on the type of leave requested, additional supporting documents, such as medical certificates, family status certificates or other relevant documents, may be required for supporting the right for the leave.
Tax and Insurance Benefits for Parents
• Reduction of Tax Payable for Taxpayers With Children
According to the Greek Income Tax Code (articles 15 & 16 of Law 4172/2013), the tax on taxable income from wages and pensions is reduced according to the number of children as follows: €777 for a taxpayer without children, €900 with 1 child, €1,120 with 2 children, €1,340 with 3 children, €1,580 with 4 children and €1,780 with 5 children. For every additional child after the 5th, the reduction is increased by €220 per child. The reduction applies to taxable income up to the amount of €12,000, while for income exceeding this amount, the amount of the reduction is reduced by €20 for every €1,000 of income and therefore, for higher incomes it may not apply at all.
• Reduction of Contributions for Mothers-Employees
Insured mothers are entitled, if they meet the other conditions, to a 50% reduction of the insurance contributions paid for their pension for a period of 12 months following the month of childbirth. This reduction shall apply for the period during which the working mother is employed and receives remuneration – including periods of paid leave such as regular annual leave, leave equivalent to reduced working hours, childcare leave or special maternity protection leave. For insured women who have received a postpartum allowance, the 12-month period starts on the day following the end of the allowance, while for those who have not received a maternity allowance, the period is calculated from the first day of the month following childbirth (D. Insurance General Document 384846/01-10-2021).
The information is accurate to the best of our knowledge as at the time of writing. We have no obligation to update it. We accept no responsibility against any third party who is not a client of the firm and has not signed the terms of our engagement.