There is now an additional financial requirement on employers to produce a tax summary report showing annual taxable income of at least EUR 20,000 per prospective employee if the employee is an individual or the job is in agriculture, or at least EUR 60,000 if the employer is a legal entity.

This will make it harder to bring specialised labour into the country from outside the EEA, especially for small and medium sized businesses.

The law was changed via Ministerial Decree No 11134/2017, amending Ministerial Decree No 66224/2014. It came into force on 16 March 2017.

Zoe Anna Kasapi, Kremalis Law Firm