EFKA: Terms and conditions for inclusion in the program of 100,000 jobs

A circular on the program of subsidizing 100,000 new jobs, the determination of insurance contributions and the display of insurance, was issued by the Electronic National Social Security Agency (e-EFKA). In particular, from October 1, 2020, an open program was created to create 100,000 new subsidized jobs, in order to address the effects of the pandemic, through incentives for businesses, to stimulate employment, curb unemployment and support workers’ incomes. The aim of the program is to create 100,000 new jobs in businesses; employers of the private sector of the country, regardless of industry and business activity, with a subsidy for six months from the state budget of the total (100%) of the respective insurance contributions (employee and employer), regardless of the amount of the monthly salary, including insurance contributions corresponding to holiday gifts and Leave allowance.The date of entry into force of the program is set on October 1, 2020, and is valid until the end of the subsidized jobs. The remuneration of the beneficiary-employee is entirely borne by the company-employer. or will be employed from 1.10.2020 onwards under a full-time or part-time private law employment contract, lasting at least six months, in private sector employers that meet the requirements of the notified Joint Ministerial Decision. must not: – have or have had an active employment contract with the applicant company / employer, as identified by the Tax Identification Number (TIN) or with another employer, for at least one month before the date of their recruitment, – work in another business-employer.The beneficiaries-employees of the program can not e to the Employment Enhancement Mechanism “COOPERATION” of article 31 of law 4690/2020 (AD 104) and their employment contracts can not be suspended. The period of subsidization of insurance contributions concerns a calendar semester, according to the each date of inclusion of an employee in the program (commencement of the contract of employment). In any case it concerns a period of time, after 1.10.2020 and does not exceed the calendar semester. After the lapse of six months, the employment relationship can be continued by company agreement- However, for the period beyond six months, the employer is obliged to pay the respective insurance contributions. For the companies-employers included in the program, the following conditions and commitments apply: Insurance and tax information – At the date of submission of their application for inclusion in the program (submitted to the information system “ERGANI” of the Ministry of Labor and Social Affairs must be tax and insurance informed or have settled any certified debts to the State and e-EFKA. Retention of jobs for the period of inclusion in the program – For the period of six months, the average number of jobs must be at least equal to the number of employees of 18.09.2020 (date of publication of Law 4726/2020), increased by the number of new subsidized employees. – The number of employees refers to the total number of employees – paid or unpaid – part-time (full-time or indefinite), full-time or part-time, including those suspended. The above calculation does not include employees: – whose employment contract is terminated due to retirement or death, – whose termination expires the fixed-term contract, – leaving voluntarily. During the grant, it is not allowed: – The change of the terms of the employment contract των of the beneficiaries-employees. – The termination of the employment contract, unless it is due to an important reason concerning the employee. In this case, the employers can apply for the approval of a new subsidized position and not to replace it with a new subsidized employee for the remaining period, until the end of the semester. In conclusion, if the conditions of the notified provisions are met, the Employer and employee insurance contributions for the period of the subsidy – maximum in the calendar semester from the beginning of the employment (beginning of the contract), regardless of whether it lasts longer – paid by the employer, as they are 100% covered by the state budget. Submission of Detailed Periodic Statements (APD) The insurance of the beneficiaries-employees of the program will be realized through the submission of the Detailed Periodic Statements (APD) of the respective salary periods, together any other personnel of the companies-employers included in the program, within the deadlines provided by the relevant provisions of the insurance legislation. Display in the DPA of the insurance data of the period of inclusion in the program Remuneration (T.A.), while in the other fields of the APD the insurance data are registered, as they correspond to the provided employment of the beneficiary-employee based on the real data (KAD, Specialty Code, Coverage Package Code, working days, corresponding insurance earnings and corresponding contributions, mandatory completion of the fields indicating full or part-time employment, and mandatory of the fields From… .. To, .., etc). The new Types of Remuneration (T.A.) correspond in terms of their functionality to the existing T.A. ., as shown in the attached table.– In the new T.A. 901-914 the same control rules are maintained, respectively (as above table) with the existing T.A. (two digits until 30.09.2020 and from 01.10.2020 three digits by adding the digit 0 at the beginning, in terms of the production of relevant files to be submitted, online or by magnetic means, while in the form they remain as the existing coding e.g. 01, 10 – relevant with no. 279014 / 29.10.2020 General Document of the Employees’ Contributions Directorate) .– In the registrations of the DPA using the T.A .: 901, 906, 907, & 912, insurance days must be registered in field 37 (“Insurance Days”), in T.A. 911 & 914 can be registered, while in the other T.A. in this field the “price” must be entered 0. – Given that the total contributions (workers and employers) of the respective registrations will not be paid by employers, due to their state subsidy, in the entry of data in the DPA in Field 44: ” Employer Subsidy (%) “, the value 100 is filled in, without completing Field 43:” Insured Subsidy (AMOUNT) “, where the” price “is obligatorily entered 0. The total amount of insurance contributions corresponding to the aforementioned 100% subsidy is entered in Field 45 “Employer Subsidy” (AMOUNT). 901-914 are combined with all the Package Codes of K.P.K. (full-time or part-time) .– DPA is not accepted, when for the same beneficiary-employee a DPA is detected by another employer for the same salary period with registrations that include insurance days.– DPA is not accepted with T.A .: 901 , 906, 907, 911, 912 & 914, when for the same beneficiary-employee in the same or previous DPA (Regular or Complementary) of the same employer for the same salary period a registration with T.A. 018 (ex 18), 040 (ex 40), 060 (ex 60), 068 (ex 68), 069 (ex 69) and 074 (ex 74). – DPA is not accepted for the same insured (AMKA) by the same employer (AME) beyond the six salary periods (months), when it includes registration with T.A. 901, 906, 907, 911, 912, 913 and 914.Finally, it is pointed out that the verification of the data to be submitted, as well as the control of the conditions of exemption of the employers from the payment of the insurance contributions, due to their full coverage by the The state budget will be made by cross-referencing data from the information systems of the Ministry of Labor and Social Affairs, the Labor Employment Agency (OAED), the Independent Public Revenue Authority (AADE) and other co-competent bodies. the News See all the latest News from Greece and the World, at

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