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Filing and payment of social insurance and GHS

Employers are obliged to pay the relevant deduction and contribution amounts by the end of the month following the relevant payroll month. For example, January's social insurance deductions and contributions must be paid to the social insurance authorities by the end of February.

In order for the payment to be processed, the employer needs to register first with SISnet, which is the online portal for declaring and paying social insurance amounts. The portal is available in Greek and English.

After the registration process, the employer will need to log in to SISnet every time that payments are due and complete the online YKA 2-002 form. The form is available in Greek and English within the SISnet portal, but for direct submissions in handwriting to the social insurance office it is only available in Greek. Note that manual submissions of the form and subsequent payments to the social insurance authorities' office by cheque or cash are being phased out and employers are encouraged to use the SISnet portal. The English language