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Greece

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Employment Classification

Greek legislation has taken into account the view of teleworking or home working in the analysis of the classification of employment. For example, a presumption of employment status for work provided by the same individual to a single employer for 9 consecutive months under the agreement of providing independent services or to work on a specific project for a fixed or indefinite period of time. The law assumes an employment relationship. Although the employer may rebut this if they can demonstrate sufficient evidence to the contrary. 

The key characteristics of an employee under Greek legislation: 

  • The employer has authority over how an individual performs their work
  • The employer has authority with regard to where and when an individual performs their work
  • The work cannot be outsourced to anyone else
  • There is an agreement for salary or wages in exchange for an individual’s responsibilities over a set of agreed tasks
  • The employee is integrated into the organization

By comparison, independent contractors are operating under their own business and are not protected by employment legislation. 

Authorities take a strict view on the correct classification of employment for several reasons: 

  • Employment legislation provides several protections such as working time limits, and overtime payments, against unfair dismissal and grants the right for adequate redundancy payments, and parental leave. 
  • Both parties, the employer and employee are protected by the contract of employment
  • Tax and social security benefits are accessible to an employee

Employers are required by law to deduct employment taxes and social security contributions from an employee’s wages. For any misclassified employees, the employer is required to pay any outstanding taxes and social security contributions to the authorities. 

Self-employed persons or independent contractor who provides services to only one or two employers may request that their ¨employers¨ pay a proportion of the social security contributions. Thus, they have access to some protections under Greek employment legislation. 

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