Citizens of European Union countries who enter our country to work, either as employees or as self-employed individuals, need to know the following:
“The Social Security Number (AMKA) was established on June 1, 2009, and was made mandatory as an employment and insurance identification number for all citizens of the country. As of that date, no one may work as an employee or self-employed person, pay insurance contributions, issue or renew a health insurance booklet, be entitled to or receive pensions, or generally receive any benefits or allowances without an AMKA number.”
According to Presidential Decree 106/2007 on “Freedom of Movement and Residence in Greek Territory for Citizens of the European Union and Members of Their Families” and, in particular, the provisions of Article 8 thereof,
“Citizens of the European Union who plan to stay in Greece for a period exceeding three months from the date of their arrival are required, before the end of the quarter, to appear in person at the relevant immigration authorities to register their residence.”
The aforementioned services process the relevant registration and immediately issue a certificate stating the subscriber’s name and address and the date of registration. ”
In order to be issued a registration certificate by the police, the conditions set forth in Article 7(1) of the aforementioned Presidential Decree 106/2007 must be met; according to this provision, EU citizens are entitled to permanent and legal residence in Greece for a period longer than three months if:
- They are employed or engaged in an independent economic activity; or
- have sufficient resources to support themselves and their family members, in accordance with Article 8(3) of Presidential Decree 106/2007, and have full health insurance coverage so as not to place a burden on the country’s social welfare system during their period of residence.
General instructions regarding AMKA issuance are provided:
- Employees
In order to qualify for insurance, individuals employed by businesses established in our country who have not previously resided in the country for three months should be required to submit to the AMKA services an employer’s certificate of employment for a European citizen, certifying the hiring and the duration of the employment.
The responsible employee of the Social Security Service (IKA), after verifying the submitted documents, issues an AMKA number, then fills out the service-related certificate and records the insured person’s AMKA in the EFKA online registry.
- Self-employed individuals
In cases involving compensation for self-employed individuals, when the three-month residency requirement has not been met, the person responsible for self-employment insurance is registered by submitting the company’s articles of incorporation or the certificate of employment issued by the Tax Office to the Social Insurance branch office (EFKA).
Following this procedure, an AMKA number is issued and registered in the EFKA online registry.
Special Notice
Citizens of EU Member States who are temporarily residing in Greece and who are not required to be insured through EFKA must have a European Health Insurance Card, which provides access to public health care during their temporary stay in our country, at the expense of the respective national health provider in their country of origin.
Author
Maria Dianellou – Tax Advisor – Taxblock Team