As of 1.1.2022, those born on or after 1.1.2004 as well as new entrants to the labour market who until 31.12.2021 would have been subject to e-EFKA’s auxiliary insurance shall be subject to mandatory insurance with TEKA.
Persons subject to the mandatory insurance of Occupational Insurance Funds (TEA-EAPAE, TEAYFE, TEAYGET, ETEAEP) and EDOEAP shall remain at the existing insurance status and are not subject to TEKA insurance.
As of 1.1.2022, persons who undertake employment in Greece for the first time but have previously worked in an EU member state, a state with which Greece has a Bilateral Social Security Agreement or in a third country shall be subject to TEKA's insurance.
Persons who were insured against the risk of labour accident for 1% in the context of their internship and start work from 1.1.2022 or later shall be subject to TEKA insurance.
This information can be obtained from the Registration Certificate issued by insured persons on the e-EFKA website using their taxisnet credentials. The certificate shows whether the person is subject to the Old or New Auxiliary insurance.
Alternatively, the information can be obtained from the "TEKA Eligibility Confirmation Electronic Service”. Employers can check if a worker is eligible for TEKA insurance using the person's AMKA.
As of 1.1.2022 there are two categories of insured persons in regards to auxiliary insurance:
Old Auxiliary insurance (OA): Insured persons who remain subject to e-EFKA’s auxiliary insurance.
Nothing changes for this category of insured persons. They shall remain subject to e-EFKA's auxiliary insurance and their insurance information for all insurance branches, as well as the respective contributions, shall be recorded on e-EFKA’s APD, as is the case to date. Contributions are paid to e-EFKA using a 30-digit payment ID.
New Auxiliary insurance (NA): Persons eligible for TEKA auxiliary insurance.
A different approach is required for these persons. Two APDs need to be submitted for the same period:
The e-EFKA contributions are paid to e-EFKA using the e-EFKA Payment ID, while the contributions to TEKA are paid using a new TEKA Payment ID.
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.
| TEKA AUXILIARY INSURANCE BRANCH | CONTRIBUTION RATES | ||
| INSURED PERSON | EMPLOYER | TOTAL | |
| 3,00% from 1.6.2022 |
3,00% from 1.6.2022 |
6,00% from 1.6.2022 |
|
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.
TEKA contributions are collected by the Electronic National Social Security Fund (e-EFKA).
If your questions are in reference to:
contact e-EFKA.
If your questions are in reference to:
contact TEKA.
Additionally, for information on TEKA auxiliary insurance you may contact the Citizen Service Call Centre via phone at 1555 or visit the website at www.1555.gov.gr