Greece Minimum Wage 2026: Employer Guide to Ministerial Decision 8934/2026 and Payroll Compliance

Ministerial Decision 8934/2026, published on 27 March 2026 in the Government Gazette (FEK B’ 1759), raised the Greece minimum wage to a gross monthly salary of €920 for white-collar employees and a gross daily wage of €41.09 for blue-collar workers, effective 1 April 2026. The increase has immediate consequences for payroll processing, employment contracts, ERGANI/E4 notifications and social-security contribution calculations across every private-sector employer in the country. This guide provides HR directors, payroll managers and business owners with a step-by-step compliance playbook, covering the legal text, coverage rules, employer obligations, sample templates and an enforcement risk analysis, so that every affected organisation can implement the new rates accurately and on time.

Key Takeaways

• New gross rates from 1 April 2026. The statutory minimum salary for white-collar employees rises to €920 per month; the minimum daily wage for blue-collar (manual) workers rises to €41.09 per day.
• 14-payment annualisation. Under Greece’s standard employment framework, employees receive 14 payments per year (including Christmas, Easter and summer bonuses). The annualised gross minimum therefore stands at €12,880 for monthly-salaried employees (€920 × 14).
• Immediate employer actions required. Update payroll systems, amend any employment contracts referencing the statutory minimum, submit an E4 change-notification via the ERGANI platform within 15 days, and recalculate social-security contributions and income-tax withholding.
• Legal basis. Ministerial Decision 8934/27.3.2026, published in FEK B’ 1759 on 27 March 2026, issued by the Ministry of Labour and Social Affairs.

What Ministerial Decision 8934/2026 Says, Legal Summary

Ministerial Decision 8934/2026 was signed on 27 March 2026 and published the same day in FEK B’ 1759. It sets the new statutory minimum salary for Greece and takes effect from 1 April 2026. The decision was issued by the Ministry of Labour and Social Affairs under the authority granted by employment law Greece provisions governing the national minimum-wage-setting mechanism.

The core provisions of the decision can be summarised as follows:

1. Monthly minimum salary (white-collar employees). The gross statutory minimum salary is set at €920 per month for employees paid on a monthly basis, typically those in administrative, clerical and professional roles.
2. Daily minimum wage (blue-collar / manual workers). The gross minimum daily wage for workers paid on a daily basis, common in construction, manufacturing and seasonal sectors, is set at €41.09 per day.
3. Experience increments (triennia). Under existing employment law Greece provisions, employees with more than three years of service with the same employer may be entitled to seniority-based increments above the statutory floor. Ministerial Decision 8934/2026 does not abolish or amend the triennia framework; it raises the base on which those increments are calculated.
4. Effective date. All new rates apply to wages earned from 1 April 2026 onwards. The decision does not impose a general retrospective obligation, meaning employers are not required to recalculate pay for periods before 1 April 2026 unless a separate contractual or collective-agreement provision requires it.

Employers can retrieve the full text of the decision through the Government Gazette search portal on gov.gr, by searching for FEK B’ 1759/27.03.2026.

Who Is Covered, Statutory Scope and Collective Agreements

The Greece minimum wage set by Ministerial Decision 8934/2026 operates as a universal statutory floor. Every employee working under a private-law employment contract in Greece is entitled to at least the new minimum, regardless of sector, company size or nationality. This includes full-time, part-time and fixed-term employees. Part-time employees receive the statutory minimum salary on a pro-rata basis proportional to their agreed working hours.

Blue-Collar (Daily Wage) vs White-Collar (Monthly Salary)

Greek employment law distinguishes between two broad worker categories for the purpose of minimum-wage application:

• White-collar employees (υπάλληλοι). Paid a monthly salary. The new gross minimum is €920 per month.
• Blue-collar workers (εργατοτεχνίτες). Paid a daily wage. The new gross minimum is €41.09 per day. To estimate monthly earnings for a six-day working week, multiply the daily rate by 26 working days: €41.09 × 26 = €1,068.34. For a five-day working week, the effective daily rate is adjusted upward by the 6/5 ratio, giving approximately €49.31 per working day.

Interaction with Collective Agreements

The statutory minimum salary Greece sets is a floor, not a ceiling. Where a sectoral or enterprise-level collective agreement provides for wages above the statutory minimum, the collective-agreement rate prevails. However, no collective agreement may lawfully set a wage below the statutory minimum. If a collective agreement expires or is otherwise no longer in force and its terms would result in pay below the new statutory floor, the employer must apply the higher statutory rate immediately. This “favourability principle” is a cornerstone of Greek collective-bargaining law and is confirmed by Eurofound’s country guidance on minimum-wage setting.

Employer Obligations, Payroll, Contracts, ERGANI and Notifications

Implementing the new Greece minimum wage requires coordinated action across payroll, HR administration and regulatory reporting. Below is a structured breakdown of each obligation.

Payroll Updates

From the April 2026 payroll run onwards, every employee currently earning below €920 gross per month (or €41.09 gross per day for manual workers) must be moved to the new statutory floor. Payroll teams should:

1. Identify all employees whose gross base pay is below the new minimum.
2. Adjust gross pay to at least €920/month or €41.09/day.
3. Recalculate employer and employee social-security contributions (IKA/EFKA) on the updated gross figure.
4. Recalculate income-tax withholding based on the new gross amount.
5. Update any benefits or allowances that are calculated as a percentage of base pay (e.g., overtime premiums, night-shift supplements, seniority increments).

Sample gross-to-net calculation (14-payment system, white-collar, monthly):

Note: This is an illustrative calculation. Actual tax withholding depends on the employee’s individual circumstances, number of dependants and applicable tax credits. Employer social-security contributions (approximately 22.29% of gross) are an additional cost borne by the employer.

Employment Contract Amendments

Where an individual employment contract specifies a salary figure equal to the previous statutory minimum, the contract must be amended to reflect the new rate. Greek employment law does not require a new contract, a written addendum signed by both parties is sufficient. Employers should:

• Issue a contract amendment (see template in the “Practical Templates” section below) specifying the new gross salary or daily wage and the effective date.
• Obtain the employee’s written acknowledgement.
• File the signed amendment in the employee’s personnel record.

If the employee’s existing contract simply references “the applicable statutory minimum wage” without specifying a euro figure, no amendment is technically required, the contract self-adjusts by operation of law. However, best practice is to issue a written notification confirming the new figure.

ERGANI / E4 Notifications

Employers must notify the ERGANI information system of any change to an employee’s salary terms. This is done by submitting an updated E4 form (Staff Table / Πίνακας Προσωπικού) via the ERGANI platform. The notification must be filed within 15 days of the salary change taking effect. For the Greece minimum wage increase effective 1 April 2026, the deadline for E4 submission is 16 April 2026.

Failure to submit the E4 within the prescribed period may trigger administrative penalties during a labour inspectorate audit (see “Common Risks & Enforcement” below).

Communication to Employees

While not a strict statutory requirement in all cases, issuing a written notice to affected employees is strongly recommended. A short notification (see template below) confirming the new gross rate, the effective date and any impact on net pay demonstrates good-faith compliance and reduces the risk of disputes.

Reporting Obligations by Entity Type

Payroll Changes 2026 Greece, Implementation Checklist and Timeline

The following compliance checklist minimum wage timeline is structured around “Day 0”, the effective date of 1 April 2026. Payroll managers can use it as a sequential action plan.

1. Day 0 (1 April 2026), System update. Adjust minimum-wage parameters in the payroll system to €920/month (white-collar) and €41.09/day (blue-collar). Flag all employees currently earning below the new floor.
2. Days 1–5, Individual review. Review each flagged employee’s contract. Determine whether the contract states a fixed euro amount or references the statutory minimum. Prepare contract amendments or written notifications as appropriate.
3. Days 1–5, Contribution recalculation. Recalculate IKA/EFKA employer and employee social-security contributions on the new gross figures. Update contribution tables in the payroll system.
4. Days 5–10, Contract amendments issued. Distribute contract amendments to affected employees. Collect signed copies and file in personnel records.
5. Days 1–15, E4 submission via ERGANI. Prepare and submit the updated E4 Staff Table through the ERGANI platform. The legal deadline is 15 days from the date the change takes effect, i.e., by 16 April 2026.
6. First payroll run (April cycle), Validate. Run the April payroll with updated gross figures. Cross-check gross-to-net calculations for each affected employee. Verify that overtime, night-shift and seniority supplements have been recalculated on the new base.
7. Mid-month hires, Prorate. For employees who started mid-April, prorate the new minimum from their start date. Ensure the daily rate is applied correctly for partial-month calculations.
8. Back-pay check. If any affected employee’s April payslip was processed before the payroll system was updated, calculate and pay the shortfall as back-pay in the next cycle. Document the correction in the payroll change log.

Converting the Minimum Wage to an Hourly Rate

Greek law does not prescribe a specific statutory hourly minimum wage; the minimum is defined monthly or daily. However, for scheduling and overtime purposes, employers often need an hourly equivalent. Using the standard 40-hour working week (eight hours per day, five days):

• Monthly to hourly: €920 ÷ (40 hours × 4.33 weeks) = approximately €5.31 per hour (gross).
• Daily to hourly (blue-collar, 8-hour day): €41.09 ÷ 8 = approximately €5.14 per hour (gross).

These figures are indicative. The precise calculation may vary depending on whether the employee works a five-day or six-day week and the applicable sectoral conventions.

14 Payments vs 12 Payments

Under standard Greek employment practice, employees are entitled to 14 salary payments per year: 12 regular monthly payments plus a Christmas bonus (one full monthly salary), an Easter bonus (half a monthly salary) and a summer-holiday bonus (half a monthly salary). For an employee on the statutory minimum salary of €920/month, the annualised gross cost to the employer (excluding employer social-security contributions) is:

€920 × 14 = €12,880 per year.

Some employers, particularly those employing foreign workers on contracts structured around a 12-payment model, should confirm that total annual compensation still meets or exceeds the 14-payment statutory entitlement when divided across 12 instalments: €12,880 ÷ 12 = approximately €1,073.33 gross per month.

Common Risks and Enforcement, Back-Pay, Inspections and Penalties

The Greek Labour Inspectorate (SEPE, Σώμα Επιθεώρησης Εργασίας) has the authority to conduct announced and unannounced workplace inspections to verify compliance with statutory minimum-wage obligations. The most common risks employers face after a wage increase include:

• Late or missing E4 notification. Failure to submit the updated E4 via ERGANI within the 15-day window can result in administrative fines. Inspectors routinely cross-reference ERGANI records with payroll data during audits.
• Underpayment / back-pay liability. If an employer’s April payroll (or any subsequent month) reflects a gross salary below €920, the employee is entitled to the difference as back-pay, plus potential interest. Repeated or systemic underpayment may attract additional penalties.
• Incorrect contribution calculations. Calculating social-security contributions on the old, lower gross figure creates a shortfall with EFKA, exposing the employer to contribution arrears and surcharges.
• Failure to amend contracts. While an omission to amend a contract that references the statutory minimum is not itself penalised (the new rate applies by operation of law), the absence of a clear paper trail can complicate dispute resolution and inspections.

The ILO’s guidance on minimum-wage enforcement underscores that effective compliance depends on clear communication, accessible complaint mechanisms and proportionate sanctions. Industry observers expect that SEPE inspections will increase in the months following the 1 April 2026 effective date, consistent with the pattern seen after previous minimum-wage adjustments in Greece.

Practical Templates and Sample Clauses

The following templates are provided as general-purpose samples. Employers should adapt them to their specific circumstances and seek tailored legal advice before use.

1. Contract Amendment Clause

“ADDENDUM TO EMPLOYMENT CONTRACT, Pursuant to Ministerial Decision 8934/27.3.2026 (FEK B’ 1759), the Parties agree that effective 1 April 2026, Article [X] of the Employment Contract dated [original date] is hereby amended as follows: the Employee’s gross monthly salary shall be €920 (nine hundred and twenty euros), being the statutory minimum salary as defined by applicable law. All other terms and conditions of the Employment Contract remain unchanged. Signed by: [Employer] / [Employee], Date: [date].”

2. Employee Notification Email

“Subject: Salary Adjustment, Effective 1 April 2026

Dear [Employee Name],

We write to inform you that, in accordance with Ministerial Decision 8934/2026 published in the Government Gazette (FEK B’ 1759) on 27 March 2026, the statutory minimum salary in Greece has increased effective 1 April 2026. Your gross monthly salary has been adjusted to €[amount] to reflect this change. Your updated net pay, after social-security contributions and tax withholding, will be reflected in your April payslip. If you have any questions, please contact the HR / Payroll department.

Kind regards, [Employer / HR Manager]”

3. Payroll Change Log Entry

“Date: [date] | Employee ID: [ID] | Change type: Statutory minimum wage adjustment | Legal basis: Ministerial Decision 8934/27.3.2026, FEK B’ 1759 | Previous gross monthly salary: €[old amount] | New gross monthly salary: €920.00 | Effective from: 1 April 2026 | E4 submitted via ERGANI: [Yes/No, date] | Processed by: [Name]”

Conclusion, Next Steps for Employers

The Greece minimum wage increase under Ministerial Decision 8934/2026 is not merely a payroll adjustment, it triggers a cascade of compliance obligations across contracts, regulatory notifications and contribution calculations. Employers who act promptly and systematically will minimise the risk of back-pay claims, ERGANI penalties and labour-inspectorate findings.

The critical next steps are clear: update payroll systems to reflect the new gross rates of €920 per month and €41.09 per day; issue contract amendments or written notifications to all affected employees; submit the E4 via ERGANI by 16 April 2026; recalculate social-security contributions and tax withholding; and document every change in the payroll log.

Employers with complex payroll structures, multiple collective agreements or cross-border workforce arrangements should consider seeking a tailored compliance review to ensure that the implementation of the new statutory minimum salary Greece requirements is complete and audit-ready. The templates and checklist in this guide provide a starting point, but every organisation’s circumstances are different.

This article provides general guidance on the Greece minimum wage framework following Ministerial Decision 8934/2026. It does not constitute tailored legal advice. Employers should consult a qualified employment lawyer for advice specific to their situation.

Last reviewed: 15 July 2026.

Sources

1. Gov.gr, Minimum wage and minimum daily wage (official portal)
2. Ministry of Labour and Social Affairs, Minimum Wage
3. FEK / Government Gazette, Ministerial Decision 8934/2026 (FEK B’ 1759)
4. Eurofound, Minimum wage: Greece
5. International Labour Organization (ILO), Minimum wages
6. Gov.gr, Government Gazette (FEK) search and publication index