Ministerial Decision 15441/2026 - Update of Digital Work Card Business Activity Codes and expansion to new sectors

On 02.06.2026, Decision No. 15441/02.06.2026 of the Minister of Labour and Social Security was published, by which the list of business activity codes included in the Digital Work Card is updated in accordance with the new 2025 business activity code classification and, at the same time, Decision No. 49758/26.05.2022 on the implementation of the Digital Work Card System in the ERGANI II Information System is amended, extending its mandatory application to new sectors of activity.

According to Part A of the Decision, the existing list of economic activity sectors included in the Digital Work Card system, based on the employer’s principal business activity code in TAXIS (2008 classification), is mapped to the new 2025 business activity codes, as established by Decision No. A.1003/12.01.2026 of the Independent Authority for Public Revenue (AADE),

in the framework of the new European classification system.

Accordingly, we hereby provide in Appendix 1 at the end of the present, the updated list of the relevant business activity codes included in the Digital Work Card.

Furthermore, according to Part B of the Decision, the mandatory inclusion in the Digital Work Card system, as of 02.06.2026, of businesses whose principal activity (based on their business activity code) falls within new sectors is provided, namely in the sectors of:

a) telecommunications and other information service activities, 

b) administrative and support service activities, 

c) human health and social care activities, as well as 

d) other service activities.

The respective KADS are reflected in Appendix 2 of the present.

For the above sectors, the administrative sanctions set out in Annexes V and VI of Ministerial Decision No. 80016/31.08.2022 (Government Gazette B’ 4629), relating to the implementation of the Digital Work Card system, shall apply as from 12.10.2026.

Employers that have been included in the Digital Work Card system are required, as from the date of their inclusion, to have in place and activate the digital work card system for all their employees under an employment contract or dependent employment relationship who are physically present at the workplace, regardless of whether their branches fall within included business activity codes or not. This obligation also applies to employees working in the above undertakings through staff leasing, subject to the exceptions set out below.

Furthermore, if the employer’s principal business activity code in TAXIS is included in the Digital Work Card system and multiple activities are carried out at the same workplace, the system must be applied to all employees, even if some of those activities are not included.

An EXCEPTION from the application of the Digital Work Card system is provided for the undertaking as a whole when:

i. The employer’s principal business activity code in TAXIS does not fall within the sectors included in the Digital Work Card system, even if multiple activities are carried out at the same workplace, some of which are included in the system, or if there are branches with business activity codes that are included in the Digital Work Card system.

ii) The employer is included in the Digital Work Card system based on its principal business activity code in TAXIS, but this code does not generate any economic activity (i.e. it is zero), as evidenced by the E3 form of the latest tax year, while the secondary business activity code, which constitutes the main economic activity of the business, is not included.

The above sectors are included in Phase A’ of the expansion of the Digital Work Card system, which will be implemented on a pilot basis from 02.06.2026 until 11.10.2026.

According to a relevant announcement by the Minister of Labor, a Phase B’ of the expansion is also planned, which will be implemented on a pilot basis from 29.06.2026 until 15.11.2026 and will cover additional activities, namely:

1.Consulting services, advertising and other office activities,

2.Repair activities,

3.Warehousing and transport support activities (logistics),

4.Water supply and wastewater management, and

5.Gambling activities

The relevant business activity codes will be determined by a subsequent Ministerial Decision.