Tax Withholding and Reporting
Employers are responsible for calculating and deducting solidarity tax and income tax from employee salaries and wages at source. The withheld amounts have to be reported and paid to the tax agency once every month. Both reports and payments are due on the last working day of the second month following the payroll run they relate to.
Furthermore, employers are obligated to provide each employee with an annual income certificate stating the total amount of income earned in the previous tax year. The certificate must be issued no later than by the end of February of the following year. A similar tax report must be prepared for the Greek tax authority, as well as an annual leave report which is due by the end of January.
Employees must file an annual tax return no later than 30 June of the following year. The tax year is the calendar year. Detailed outline + form available here.
Source:
Payroll Vendor
Submitter: Krzysztof Symonowicz