What does an employee cost the employer?
What you cost your employer.
At a glance
The answer, and what is worth knowing.
- A salary of €1,500 gross costs the employer €1,826.85 a month.
- The minimum wage of €920.00 costs €1,120.47 a month.
- Employer contributions are 21.79% of gross, up to the e-EFKA ceiling.
How we calculate it
The employer pays 21.79% on top of the gross salary, up to the ceiling of €7,761.94.
The cost of a month is the gross plus the employer contributions. The cost of the year is the cost of a month times the salaries.
We checked the rules on 19 October 2026. The result is an estimate. It does not replace your payroll or your accountant.
What changed in the rules
What changed this year in this calculation.
Government Gazette B 1759/27.03.2026 Joint ministerial decision 8934/2026 Affects you The minimum wage rises to €920 €880.00€920.00Monthly wage In force from 1 April 2026 Circular e-EFKA circular 4/2026 Affects you The contribution ceiling rises to €7,761.94 €7,572.62€7,761.94Monthly earnings ceiling In force from 1 January 2026
Sources
Frequently asked questions
How much are the employer contributions?
21.79% of the gross salary, for an employee in the main scheme (KPK 101). With the employee contributions, the total is 35.16%.
What does an employee cost a year?
The cost of a month times 14, for 12 salaries and the bonuses. For €1,500 gross, the cost for the year is €25,575.90.
Is there a ceiling on contributions?
Yes. Contributions count up to €7,761.94 gross a month in 2026.