02 Feb Insurance Categories and Adjustment of the Maximum Ceiling of Insurable Earnings and Amounts from 01.01.2026
As of 01.01.2026, social security contributions for self-employed individuals will increase by 2.5%, as the contribution amounts for each insurance category and the maximum ceiling of insurable earnings are adjusted in accordance with the annual revision stipulated by Law 4670/2020.
The adjustment applies to freelancers, self-employed individuals, and farmers, and concerns the main pension, healthcare, supplementary pension, and lump-sum benefit branches.
The following tables present the updated contribution amounts per insurance branch and category:
Freelancers and Self-Employed Individuals
Insurance Categories
| Category | Main Pension Branch (€) | Healthcare Branch (€) (cash & in-kind) | Total (€) |
| 1st | 185.09 | 65.68 | 250.77 |
| 2nd | 222.12 | 78.81 | 300.93 |
| 3rd | 281.82 | 78.81 | 360.63 |
| 4th | 354.66 | 78.81 | 433.47 |
| 5th | 440.64 | 78.81 | 519.45 |
| 6th | 597.06 | 78.81 | 675.87 |
| Special | 111.06 | 39.40 | 150.46 |
Note:
The above categories include contributions to both the Pension and Health branches. Additionally, a €10 contribution is collected on behalf of the Unemployment Fund (OAED), and a €2 contribution for healthcare professionals goes to the Health Professionals Housing Fund.
Supplementary Pension Branch
For those eligible to be insured under the Supplementary Pension Branch, there is free choice among three categories as follows:
| Category | Contribution Amount (€) |
| 1st | 46.57 |
| 2nd | 56.13 |
| 3rd | 66.88 |
Lump-Sum Benefits Branch
For those eligible to be insured under the Lump-Sum Benefits Branch, there is free choice among three categories as follows:
| Category | Contribution Amount (€) |
| 1st | 31.05 |
| 2nd | 37.02 |
| 3rd | 44.18 |
Farmers
Insurance Categories
| Category | Main Pension Branch (€) | Healthcare Branch (€) | Rural Welfare Fund (€) | Total (€) |
| 1st | 108.67 | 38.21 | 2.39 | 149.27 |
| 2nd | 131.35 | 45.37 | 2.39 | 179.11 |
| 3rd | 165.99 | 45.37 | 3.58 | 214.94 |
| 4th | 208.98 | 45.37 | 3.58 | 257.93 |
| 5th | 260.33 | 45.37 | 4.78 | 310.48 |
| 6th | 352.28 | 45.37 | 7.16 | 404.81 |
Important Notes:
- Enrollment in one of the categories is mandatory and done by free choice via an electronic application.
- The option to change category is renewed annually, with the application deadline being January 31 of each year.
- If no application is submitted, the previous year’s selected category remains active.
In cases of parallel employment (i.e., salaried employment and freelance activity):
Social security contributions are calculated in combination, using a unified calculation base for both pension and health branches.
The total contributions from salaried employment (employee and employer portions) are offset against the selected insurance category for the freelance activity.
- If contributions from salaried employment meet or exceed the amount for the 2nd insurance category (minimum exemption threshold in case of parallel insurance, €222.12 for 2026), then no additional contribution is required for the freelance activity.
- If there is a shortfall: The insured must cover the difference up to the 2nd category amount.
Health Contributions:
If health contributions are already paid through salaried employment, no health contribution is required for the freelance activity.
Clearance Process:
The reconciliation process is now automatic via the e-EFKA system.
Clearance for the previous year’s parallel employment is generally performed around July of the following year, reconciling salaried contributions with freelance liabilities.
Important:
Unemployment contributions (€10.00) are still due, unless a specific exemption is provided.
