Circular on the grant program 100.000 new jobs, the determination of insurance contributions and the display of insurance, issued by the National Social Security Agency (e-EFKA). particularly, from October 1st 2020, an open program for creation was established 100.000 new subsidized jobs, in order to address the effects of the pandemic, through business incentives, to stimulate employment, curbing unemployment and supporting workers' incomes. The purpose of the program is to create 100.000 new jobs in companies-employers of the private sector of the country, regardless of industry and business, with a subsidy for six months from the state budget of the whole (100%) of the respective insurance contributions (employee and employer), regardless of the amount of the monthly salary, including insurance contributions on holiday gifts and holiday pay.
The effective date of the program is set at 1.10.2020, valid until the subsidized jobs are exhausted. The remuneration of the beneficiary-employee is entirely borne by the employer-company.
The above, at the time of their recruitment, should not:
– have or have had an active employment contract with the applicant company / employer, as determined by the Tax Registration Number (VAT number) or with another employer, for at least one month before the date of their recruitment,
– to work for another employer.
Beneficiaries-employees of the program can not join the Employment Enhancement Mechanism "SYN- WORK "of the article 31 of n. 4690/2020 (Α΄ 104) and their employment contracts cannot be suspended.
The subsidy period of the insurance contributions concerns a calendar semester, according to the respective date of inclusion of an employee in the program (commencement of the contract of employment).
In each case it concerns a time period, after 1.10.2020 and does not exceed the calendar semester.
After six months, the employment relationship can be continued with a company-employer and beneficiary-employee agreement.
Nevertheless, for the period beyond six months, the employer is obliged to pay the respective insurance contributions.
For companies-employers that are part of the program, the following terms 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.
Maintaining jobs for the period of joining the program
– For a period of six months, the average number of jobs must be at least equal to the number of employees on the 18th.09.2020 (date of publication of n. 4726/2020), increased by the number of new subsidized employees.
– The number of employees concerns the total number of employees – paid with a salary or wage – with a dependent employment relationship (fixed or indefinite time), full-time or part-time, including those suspended.
Employees are not included in the above calculation:
– whose employment contract is terminated, due to retirement or death,
– whose fixed-term contract expires,
– leaving voluntarily.
During the grant, not allowed:
– The change of the terms of the employment contract of the beneficiaries-employees.
– Termination of the employment contract, unless due to an important reason concerning the employee. In this case, employers may apply for approval of a new subsidized position and not replace it with a new subsidized employee for the remaining period, until the end of the semester.
in conclusion, in case the conditions of the notified provisions are met, the insurance contributions of the employer and the employee for the period of the subsidy – maximum in the calendar semester from the beginning of employment (start of contract), regardless of whether it lasts longer – calculated on the gross gross earnings of the contract of employment (part-time or full-time) and are not paid by the employer, after being covered by a percentage 100% from the state budget.
Submission of Detailed Periodic Statements (ΑΠΔ)
The insurance of the beneficiaries-employees of the program will be carried out through the submission of the Detailed Periodic Statements (ΑΠΔ) of the respective pay periods, together with any other staff of the companies-employers included in the program, within the deadlines provided by the relevant provisions of the insurance legislation.
Display in the APD of the insurance data of the period of inclusion in the program
The depiction in the DPA of the period of integration of employees in the said program is done with the use of new three-digit Remuneration Types (Τ.Α.), while in the other fields of the APD the insurance data are registered, as they correspond to the employment of the beneficiary-employee based on the actual data (ΚΑΔ, Specialty Code, Package Code
Coverage, working days, corresponding salaries and corresponding insurance contributions, Mandatory completion of the indication fields of full or part-time employment, and mandatory fields From….. Until….., etc.).
The New Types of Remuneration (Τ.Α.) correspond in terms of their functionality to the already existing T.A., as shown in the attached table.
– To the young T.A.. 901-914 the same control rules are maintained, cat’ correspondence (as the table above) with the existing T.A.. (double digits up to 30.09.2020 and from 01.10.2020 three digits with the addition of the digit 0 in their beginning, regarding 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 APD with the use of T.A.: 901, 906, 907, & 912, insurance days must be entered in the field 37 ("Insurance Days"), to the T.A.. 911 & 914 can be registered, while in the other T.A.. in this field the "price" must be entered 0.
– As the total contributions (workers and employers) of the respective registrations will not be paid by the employers, due to their state subsidy, in the registration of data in the DPA in the Field 44: "Employer Subsidy (%)», fill in the price 100, without filling in the Field 43: "Insured subsidy (HOW MUCH)», where the "price" must be entered 0. The total amount of insurance contributions corresponding to the above 100% subsidy is entered in the Field 45 "Employer Subsidy" (HOW MUCH).
– The T.A.. 901-914 are combined with all CCP Package Codes. (full-time or part-time employment).
– APD is not accepted, when for the same beneficiary-employee a submission of DPA is detected by another employer for the same salary period with registrations that include insurance days.
– APD with T.A. is not accepted.: 901, 906, 907, 911, 912 & 914, when for the same beneficiary-employee in the same or previous DPA (Normal or Complementary) of the same employer for the same salary period includes registration with T.A.. 018 (former 18), 040 (former 40), 060 (former 60), 068 (former 68), 069 (former 69) and 074 (former 74).
– APD is not accepted for the same insured (AMKA) by the same employer (AME) beyond the six pay periods (months), when it includes registration with T.A.. 901, 906, 907, 911, 912, 913 and 914.
End, it is pointed out that the verification of the data, to be submitted, as well as the control of the conditions of exemption of employers from the payment of insurance contributions, due to their full coverage by the state budget, will be done by cross-referencing data from the information systems of the Ministry of Labor and Social Affairs, of the Labor Employment Organization (OAED), of the Independent Public Revenue Authority (ΑΑΔΕ) and other co-competent bodies.