The EFKA has issued the final social security contribution statements for the year 2025 for freelancers, self-employed individuals, and farmers who are also employed as salaried workers.
The relevant notices have already been posted on the online service“Contributions for Non-Salaried Workers”on the EFKA website, and those with gross earnings below 1,200 euros, as well as those who have chosen to be insured in a higher insurance category for their non-salaried work, are required to pay the first installment of the supplementary contributions they owe by May 29.
The rest will receive a zero tax assessment, while some may be required to pay total unemployment insurance contributions amounting to 120 euros.
The process primarily concerns salaried lawyers, freelancers, paid board members, professors, special consultants, temporary employees, and more generally, those who combine salaried work with self-employment.
EFKA conducted the annual settlement to offset the insurance contributions already withheld through salaried employment against the minimum insurance obligations required for self-employment.
Errors
However, this year’s process did not go off without a hitch. According to information from the agency’s administration, errors were identified in some of the notices, which are mainly attributed to the transition to the new information system but also to changes made to the Detailed Periodic Declarations (APD). The problems mainly concern insured individuals with concurrent employment in banks and the media, where there were inaccuracies in the reporting of insurance contributions.
EFKA management assures that the necessary corrections will be completed within the week and that the correct notices will be resent to the affected insured individuals. Until then, experts advise those who notice obvious discrepancies or excessive charges not to proceed with payment immediately, but to wait for the final clarification of the details.
New Model
It should be noted that the Ministry of Labor and the agency’s administration are preparing a new model for unified contribution management, with the goal of processing settlements every two months through automated cross-checks.
Once the new system is implemented, following the full rollout of the EFKA Information System (OPS), insured individuals will see both their charges and refunds much earlier, avoiding errors as well as the large annual retroactive charges that have until now taken the market by surprise.
For those with a debit balance, the debt will be paid off in six equal monthly installments. The first installment is expected to be paid by the end of May, while the last one by the end of October. Market players and professional organizations point out that the time frame given to insured individuals is extremely limited, especially during a period when tax and insurance obligationsare duesimultaneously.
As they note, many insured individuals are being asked to cover an additional expense within just a few days, without having sufficient time for financial planning.
Payments can be made using the familiar e-EFKA electronic payment codes, and there is also the option to pay the total amount in a single lump sum. The notices have already been posted on the “Self-Employed Contributions” online service on the e-EFKA website, accessible via Taxisnet and AMKA codes.
Refunds
The procedure is different for those who have a credit balance from the settlement. In this case, insured individuals must submit an online application for a refund of overpaid amounts through the agency’s online services.
If the insured person does not submit a refund request, the amount remains as a credit balance in the e-EFKA system and is automatically offset against future insurance contributions. In practice, many professionals choose this option to reduce future obligations rather than wait for a bank refund.
Special attention is required in cases where insured individuals have overdue or settled debts with the KEAO. In these cases, even if the insured individual requests a refund, an automatic offset against existing debts takes precedence.
Only if a balance remains after the offset will an amount be deposited into the bank account. Conversely, when there is an active payment plan, the credit amount can reduce the subsequent installments of the plan, providing temporary relief from liquidity constraints.
In the case of a zero settlement, insured individuals do not need to take any action whatsoever, as neither an additional debt nor a right to a refund arises.
Examples
1. Insured person with a debit balance
An employee working for an IT company with a gross monthly salary of €1,450 also maintains a self-employed activity with a Service Provision Form for consulting services. During 2025, social security contributions were paid through his salaried employment; however, following the annual settlement by e-EFKA, it was determined that the withholdings did not fully cover the insurance category he had selected as a self-employed individual.
The notice posted on the e-EFKA platform shows a debit balance of 240 euros. This amount will be paid in six monthly installments of 40 euros, with the first installment due at the end of May and the last at the end of October. The insured person also has the option to pay the entire amount in a single lump sum, if they so desire.
2. Insured person with zero tax liability
A lawyer with a fixed salary at a law firm and limited parallel freelance activity reports, through their employer, insurance deductions that fully cover the insurance obligation for the parallel employment.
After the 2025 settlement is completed, the e-EFKA notice shows a zero balance, meaning neither a debit nor a credit balance. In this case, the insured person does not need to take any action, as there is no additional contribution due, nor any amount to be refunded or offset.
3. Insured Person with a Credit Balance
An office employee also has a “freelance ledger,” through which they provide their services as a self-employed professional. They have selected the first insurance category but have paid higher contributions, resulting in a credit balance from the settlement.
In this case, the excess amount is refunded to the insured by EFKA, in accordance with the refund procedure provided for by social security legislation. Please note, however: The employee must, on the one hand, have no outstanding debts, as in that case the amounts are offset, and, on the other hand, submit an application to EFKA.