Employers

The rate of contributions for auxiliary insurance remains the same, whether insured persons are subject to e-EFKA or TEKA auxiliary insurance.

More specifically, the rate of contributions, the basis for the calculation of contributions and the upper limit of the insurable earnings remain the same.

The above rates apply to the majority of the private sector salaried persons. However, there are categories of employees with different contribution rates (e.g. employees in arduous and unhealthy professions, construction workers etc.). 

The TEKA APD (regular or supplementary) can be submitted exclusively online from the TEKA APD Electronic Submission application”. The application is accessed using the login credentials provided to employers when they are certified as users of e-EFKA’s Electronic Services for Employers.

The TEKA APD (just like the e-EFKA APD) is submitted from the first until the last day of the month following the employment period.

The TEKA APD must always be submitted after the e-EFKA APD submission is completed.

For more details please see sections 6, 6.1 and 6.1.1 of circular 5/2022.

TEKA and e-EFKA contributions are paid separately with different Payment IDs. After successfully submitting the e-EFKA and TEKA APDs, two separate submission receipts are issued which show the two amounts that need to be paid separately for e-EFKA and TEKA as well as the two different payment IDs. Alternatively, the TEKA payment ID can be found at the TEKA APD submission home page along with the employer’s information.

The TEKA Payment ID:

a. has a different structure (25 digit RF code) than the e-EFKA Payment ID (30 digit RF).

b. is unique to each employer

c. does not change and should be used for paying all future contributions.

The TEKA payment ID for existing employers was created centrally from e-EFKA’s system, while for new employers it will be created automatically along with the e-EFKA Payment ID and will be shown on the registration certificate at the Employer Register.

Employers must ensure that the two Payment IDs are used correctly to pay the appropriate amounts of e-EFKA and TEKA contributions.

The Payment ID can be found at the last line of the TEKA APD submission receipt.

Alternatively, it can be found at the TEKA APD submission home page along with the employer’s information.

Current (employer and employee) social security contributions must be paid by the employer until the last business day of the month following the month of employment The payment is made at credit institutions through the “DIAS” system using the Current Contributions Payment ID. Failure to pay within the designated timeframe shall ensue additional charges commencing the day after the due date.

In order to record auxiliary insurance on the TEKA APD for Common Businesses, a new, separate Business Activity Code (KAD) 0083 has been created with the description “Auxiliary Pensions Defined Contributions Fund”, as well as new Occupation Codes and new, separate Coverage Package Codes (KPK).

For more details please see section 6.1 of circular 5/2022.

Lawyers on a retainer and salaried engineers pay a specific amount for the auxiliary insurance branch, once they select an insurance category. This means that the contributions are not calculated as percentages of the actual, nominal (gross) earnings which are usually stated in the APD. The monthly contribution amounts are split equally between the client (in the case of lawyers on a retainer) or employer and the insured person.

Therefore, in order to show the selected insurance category on the TEKA APD, a specific notional amount must be entered in the relevant field for earnings so that the appropriate amounts for each insurance category, according to the rates in force, may be calculated for both the insured persons and the employers

For more details please see section 6.1.2 of circular 5/2022.

In order to record auxiliary insurance on the TEKA APD for Construction Projects, a new, separate Business Activity Code (KAD) 0084 has been created with the description “TEKA – CONSTRUCTION” which has been linked to the Occupation Code “000708” and the Coverage Package Code (KPK) “4162”.

For more details please see section 6.2 of circular 5/2022.

When submitting the e-EFKA APD for persons insured with TEKA, employers must select/use the codification which does not include the auxiliary insurance branch.

For more details please see section 7 of circular 5/2022.

There is only one, single Insurance Clearance Certificate and it is issued by e-EFKA via its electronic services. In order to obtain insurance clearance you must be up to date with all your payments to TEKA and you must have paid/settled all debts to e-EFKA.