Ministerial Decision 18047/2026 - Update of Digital Work Card Business Activity Codes and expansion
to new sectors

On 29.06.2026, Decision No. 18047/29.06.2026 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.

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

5. And gambling activities

The above sectors are included in the system of the Digital Work Card system, which will be implemented on a pilot basis from 29.06.2026 until 16.11.2026.

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 16.11.2026.

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.