The burden on thousands of pensioners who pay the Solidarity Contribution for Pensioners (EAS) will remain unchanged in 2027, as the contribution bands are indexed, with the relevant thresholds rising by 2.8% — the estimated increase in pensions.
The aim of the Ministry of Labour and Social Security, through the provision it also applied this year, is to prevent pensioners from being charged a higher rate when their annual increase takes them into a new pension band. The “burning” issue surrounding the EAS, which remains unresolved, is how the contribution is applied: to the full pension amount, rather than only to the portion that exceeds the band threshold each time.
Attention has now turned to the pilot hearing before the enlarged Plenary of the Court of Audit, which, after being postponed, has been scheduled for 4 November. The outcome is expected to set the framework for around 440,000 pensioners, as the government did not include a reduction in the EAS among the support measures announced at the Thessaloniki International Fair.
Under the thresholds set out, from 1 January 2027 the first band, with a rate of 3%, will start at €1,509.11, up from €1,468.01 today. The threshold for the 6% rate will be €1,832.49, for 7% it will be €2,155.87, for 9% €2,479.25 and for 10% €2,802.64. The 12% band will reach €3,126.01, the 13% band €3,449.39 and the 14% band €3,772.78.
The change in thresholds matters in practice for pensioners whose benefits are close to the current band limits. For example, a pensioner receiving a monthly pension of €1,780 currently falls into the 3% EAS band, with €53.40 withheld. After a 2.8% increase, their pension will rise to €1,829.84. Without the adjustment to the thresholds, it would approach the point at which it moved into a higher band, risking a larger deduction. Indexation is intended precisely to prevent this additional burden.
However, adjusting the bands does not change the structure of the contribution or address the key demand for a fairer method of calculation. The central question before the court is whether the EAS should be levied on the entire pension or only on the portion above the relevant band threshold. If the current method of calculation is found to violate constitutional principles, this could pave the way for a more proportionate system and lower deductions for the approximately 440,000 pensioners affected. Legal circles expect the ruling to be issued in 2027.
Rather than change the EAS, the government chose to increase the permanent allowance for pensioners from €300 to €400. The pool of eligible recipients is also being widened by removing income and asset criteria, while the age limits remain in place: over 65 for pensioners and over 60 for recipients of a survivors’ pension.
At the same time, the Ministry of Labour is working on alternative scenarios for a possible 30% or 50% reduction in EAS deductions on main pensions, supplementary pensions or both. The options under consideration also include abolishing the contribution on supplementary pensions. These are scenarios still being examined, however, not final decisions.