IKA social insurance contributions for Greek cafe staff sit at 25.06% of gross salary in 2026. This guide explains what that covers, who pays what, and how to budget for the total employment cost.
The 25.06% Figure Explained
When you hire a member of staff in a Greek cafe, the cost to you as employer is not just the agreed salary. On top of gross salary you pay an employer social insurance contribution to EFKA (formerly IKA) of approximately 25.06% of gross pay in 2026. The employee also pays their own contribution of around 15.33%, deducted from their gross pay before they receive their net wage.
So for a full-time employee on EUR 900 gross per month: your employer contribution is EUR 225.54 per month. Their net pay (before income tax) is EUR 900 minus EUR 137.97 employee contribution = EUR 762.03. Your total employment cost is EUR 900 + EUR 225.54 = EUR 1,125.54 per month per employee.
What the Contribution Covers
The EFKA contribution funds: primary healthcare (EOPYY), main pension, auxiliary pension (ETEAEP), unemployment insurance (OAED/DYPA), and occupational accident insurance. The split between employer and employee portions across these funds is set by law and updated annually. Always verify the current year's rates with your accountant or on the EFKA website before calculating payroll.
Part-Time and Seasonal Staff
For part-time staff, contributions are calculated on actual gross pay, not a full-time equivalent. If a server works 4 hours per day instead of 8, their gross pay and the associated EFKA contributions scale proportionally. There is no minimum contribution floor below the minimum wage contribution base. However, if you pay below the statutory minimum wage (EUR 830/month full-time in 2026), you are liable regardless of hours.
The KOINSEP Calculation
Some sectors have an additional daily stamp fund (KOINSEP) on top of standard EFKA. For cafe and food service, this is typically a small fixed daily amount per employee (often EUR 1-3/day depending on the collective agreement applicable to your business). Confirm the exact amount with your accountant as it varies by collective agreement and municipality.
Budgeting Total Employment Cost
When budgeting staffing costs, use 1.28x gross salary as a rule of thumb for total employer cost (gross + 25.06% EFKA + KOINSEP + any holiday pay accrual). For a cafe running two full-time staff at EUR 900 gross each, total employment cost is approximately EUR 2,304/month before scheduling any holiday or sick pay provisions.
Recording in Greek Cafe Manager
In the Staff tab, enter each employee's gross daily wage. The system calculates monthly totals which feed directly into the Daily Cash Register wages column and the Monthly P&L staff cost line. IKA contribution amounts can be tracked separately in the notes field or as an additional line in Monthly Expenses to keep your P&L accurate at the employer cost level, not just the net-pay level.
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