On 10 October 2026, the Greek Ministry of Labor and Social Affairs (ΥΠΕΚΑ) published two implementation guides for the payroll transparency regime introduced by Law 5316/2026, effective from 1 November 2026. The legislation mandates that all employers with more than 250 employees must prepare and publish a payroll structure report, while those with 100-250 employees face simplified reporting obligations. The guides provide step-by-step instructions for designing the salary structure, defining job categories, and calculating gender pay gaps. They also clarify the role of the digital work card (ΕΡΓΑΝΗ II) in capturing real-time remuneration data. Companies must submit their first report by 30 April 2027, covering the reference period November 2026 – March 2027. Non-compliance attracts administrative fines of up to €20,000 per violation.
Key Takeaways
- Mandatory Reporting Thresholds: Enterprises with 250+ employees must publish full payroll structures; those with 100-249 employees submit simplified reports. Micro and small enterprises (<100 employees) are exempt but encouraged to adopt voluntary transparency.
- Digital Work Card Integration: The guides emphasize that salary data must be sourced directly from the ERGANI II digital work card system, ensuring real-time accuracy and reducing manual errors in gender pay gap calculations.
- Enforcement Timeline: First reporting deadline is 30 April 2027. The Labor Inspectorate will conduct targeted audits from May 2027, with penalties scaling from €5,000 for incomplete reports to €20,000 for persistent non-compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement