Grécko — Pracovný kalendár, referenčný sprievodca platieb a DPH

Greece operates a standard forty-hour workweek under the Labour Code, with most office work running a nine-to-five or nine-to-six day. A controversial 2024 reform allowed employers in selected sectors to introduce a six-day workweek under specific conditions for the same monthly pay, although the scope of the reform remains limited and collective agreements continue to govern most employment relationships.

Statutory paid leave is twenty working days per year for full-time employees in their first year and increases to twenty-two days from the second year onwards, with further increases for long tenure. Greek employers typically pay two extra months of salary on top of the twelve regular monthly payments: an Easter bonus, a Christmas bonus and a summer holiday allowance, although the scope of these bonuses has been reduced compared to pre-2010 levels.

Athens and Thessaloniki are the main commercial centres, with growing technology and tourism sectors. The cultural rhythm of Greek office work is influenced by the long lunch tradition and the famously hot summer, which makes the August window an effective national slowdown comparable to Italy or France.

Greece observes twelve public holidays per year, including New Year's Day, Epiphany on 6 January, Clean Monday (the start of Orthodox Lent), Independence Day on 25 March, Orthodox Good Friday, Orthodox Easter Monday, Labour Day, Whit Monday (Orthodox), Assumption on 15 August, Ohi Day on 28 October, Christmas Day and Boxing Day.

Orthodox Easter usually falls on a different date from Western Easter, with the gap typically being one to four weeks (occasionally aligning). The Easter weekend is the most important religious and family holiday in Greece, and most non-essential business activity ceases from Holy Thursday through Bright Monday.

The August window centred on Assumption (15 August) is the major summer slowdown. Athens in particular sees most non-tourism activity essentially stop for two to three weeks in August, with the population migrating to islands and coastal communities. International business communication should expect minimal responsiveness in the first three weeks of August.

Greek payroll uses a progressive personal income tax with rates from nine to forty-four percent. Employee social contributions (EFKA) total approximately 13.87 percent of gross salary, and the combined effective rate on a middle-income salary is typically between thirty and forty percent depending on family deductions.

Greek salaries are quoted on an annual basis paid in fourteen instalments: twelve regular monthly payments plus the Easter, summer and Christmas bonuses (now combined into a fourteen-payment structure for most workers). The bonuses were significantly reduced for civil servants and pensioners during the post-2010 fiscal adjustment programmes but remain at full level for most private-sector employees.

Employer-side social contributions are approximately 22.29 percent of gross, producing a total employer cost of approximately 1.22 times the gross salary. The rate has been gradually reduced from higher levels through several reforms aimed at improving Greek competitiveness within the EU labour market.

Greece applies a standard VAT (FPA) rate of twenty-four percent and reduced rates of thirteen percent (basic food, hotel accommodation, restaurant services, transport, certain medical services) and six percent (medication, books, newspapers, theatre tickets, social housing). Reduced rates apply on a permanent basis to certain Aegean islands as a regional development measure, although the scope of this preferential treatment has been gradually reduced since 2015.

Greek invoice content requirements include myDATA electronic invoicing reporting that has been progressively rolled out since 2020. All commercial invoices must be reported to the Independent Authority for Public Revenue (AADE) through the myDATA platform either in real time (for businesses using certified e-invoicing providers) or in batch (for businesses using internal accounting software).

The Greek VAT registration threshold is ten thousand euros in annual turnover, one of the lowest in the EU. Above the threshold, registration is mandatory with quarterly returns. The preferential 'small business' simplified scheme was abolished in earlier reforms, and most freelancers operate under the standard regime.

Treat the second half of August as effectively closed for any planning purpose involving Greek counterparts. The Assumption holiday and the surrounding weeks are universally observed as summer break, and project commitments scheduled for this window will typically slip.

If your business sells to Greek customers, set up myDATA reporting through a certified e-invoicing provider or directly through the AADE platform. The reporting requirement applies to all VAT-registered businesses and is enforced through cross-checks at VAT return filing.

Confirm Orthodox Easter dates for the specific year when scheduling commercial activities with Greek partners. The week before and after Orthodox Easter is treated as a major family holiday, and several weeks may pass before normal cadence resumes.