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Legal Flash: Social security of freelancers update

New social security regime: Guidelines in relation to the social security of freelancers who are engaged from up to 2 clients

Paragraph 9 of article 39 of Law 4387/2016 provides that freelancers, who are paid by means of invoices for the provision of services and whose income derives from their engagement by one or two persons (individuals or legal entities), are subject to the proportionate application of the provisions for employees regarding the amount, the calculation method as well as the liable person for the payment of the contributions. 

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Mary Psylla

Partner, Tax Leader, PwC Greece

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