Legal flash: New cap on remuneration subject to social security contributions

According to Ministerial Decision D.15/D'/1865/23.01.2026 and No 4/2026 Circular of e-EFKA, significant reforms are introduced as of 01.01.2026 regarding a new cap on remuneration subject to social security contributions (insurable earnings) and the amount of social security contributions for freelancers and self-employed individuals.

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Sophia Grigoriadou

Sophia Grigoriadou

Partner, Legal, PwC Greece

Artemis Karathanassi

Artemis Karathanassi

Director, Tax & Legal, PwC Greece

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