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 information of the Legal Representative of the employer (Name, Surname, Father’s name, Mother’s name, Date of Birth, Residence address)
– Ιdentity details of the tax representative
– The place that the seconded employees will work and the name, the registered seat and the legal form of the company to which the seconded employees will work.
– The starting date of the work and the estimated duration
– The activity of the employees
b) A document with information of the seconded employees as follows:
i. Name, surname and specialty of the employee
ii. Marital status, date of signature of the employment contract, previous service to a similar position
iii. Daily and weekly working hours, starting hour and ending hour and weekly rest
iv. Payable remuneration
2) Obligations of the employee
a) Initial tax registration to the competent tax office
We may need to visit many Tax Offices depending on the location of their residency
Competent tax office is considered the one that serves the territory of the residence of the employee. Also noted that a special appointment for in person visit and completion of the procedure is required. All personal data is needed for the filling of the petition to the Tax Office as well as an authorization duly signed and certified by a Public Authority.
b) Submission of annual tax return (in June of the current year for earnings of the previous year)
Please note that the employees will be taxed in Greece for their worldwide income as they will be Greek tax residents.
Furthermore, no tax will be withheld by the employer for the income deriving from the employment in Greece and the attributable amount of this income will be paid in whole by the employee after the clearance of his annual tax income is issued.
c) Regarding the payment of social security contributions in Greece, the employees can be exempted if they submit An A1 form to the local social security fund of their residence in Greece, proving their registration and insurance coverage to another country.
* 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.