CONVINUS Global Mobility Insights NEWSLETTER Winter 2022 / 2023

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Global Mobility Insights - Winter 2022 / 2023 Remuneration Greece is not required to determine the actual remuneration to be paid for incoming posted workers, but it is required to provide the information on the terms and conditions of employment, including the constituent elements of remuneration to be applied to posted workers. However, the responsibility of establishing ad hoc the posted worker‘s remuneration amount based on this information encumbers the employer. Penalties Penalties for not filing or late filing of a Posted Worker Notification are imposed. According to the Court of Justice of the European Union (CJEU), national courts must ensure that penalties for non-compliance with administrative obligations are proportionate. In Greece penalties for not filing or late filing of a Posted Worker Notification are administrative fines issued upon discretion of the Greek authorities. Fines are adjusted on an ad hoc basis, and they range from Euro 500 to Euro 50.000, upon the discretion of the authorities. Home and host company have joint liability for non-compliance. Principle of favourability Obligations required to be fulfilled by posted workers in the territory of Greece, irrespective of the law applicable to the employment relationship, the terms and conditions of employment are stipulated by: The Greek labour legislation (laws, decrees, ministerial decisions). The National General Collective Labour Agreements provisioning the minimum non-payroll working terms and conditions applicable to all workers in Greece. The statutory minimum salary and daily wage (currently at Euro 713,00 gross and the daily wage for blue collar workers older is fixed at Euro 29.04). In simple words, a posted worker is treated with the same employment conditions as a local worker. In case of more favourable conditions applied in the home 34 country, these are not taken into consideration in the host country, as local authconvinus.com

Global Mobility Insights - Winter 2022 / 2023 orities check whether the local employment conditions are met with each postingHowever, the Directive does not apply whenever the working conditions applicable to the worker in accordance with the rules of the sending Member State are more favourable than would result from the application of the Directive. * Working conditions that apply to workers through a posting falling under the scope of Presidential Decree 219/2000 are the same as those applying to any worker posted in Greece. Contact: Corporate Relocations Greece Ltd Chlois 7 Acharnes 136 77 Greece T: +30 21 0800 3510 E: office@corporaterelocations.gr corporaterelocations.gr convinus.com 35