On 29.01.2025 the M.D. D.15/D’/1984 Government Gazette B’ 241/29.01.2025 administrative act was published providing, pursuant to article 39 par. 6 of Law 4387/2016, for the increase of the upper limit of employees’ salary subject to social security contributions as well as the increase of the amount of social security contributions of freelancers and self-employed from 01.01.2025 onwards.
The amendments are as follows:
Increase of the upper limit of employees’ salary subject to social security contributions as of 01.01.2025:
The upper limit of employees’ salary subject to social security contributions is increased from the amount of € 7.373,53 to the amount of € 7.572,62.
Increase of Social Security contributions of freelancers and self employed from 01.01.2025:
As of 01.01.2025, the social security contributions of pension and health coverage of freelancers and self employed, covered by e-Ε.F.Κ.Α., are increased and formed on a monthly basis and for a 12-month period, as it is reflected in the table below: