{
  "$comment": "Machine-readable companion to https://valem.run/calculators/greece/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/greece/net-salary",
  "dataUrl": "https://valem.run/calculators/greece/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Greece καθαρός μισθός model by Valem (https://valem.run/calculators/greece/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/greece/net-salary/verify",
  "country": "greece",
  "countryName": "Greece",
  "formula": "net-salary",
  "formulaName": "Καθαρός μισθός",
  "title": "Υπολογισμός Καθαρού Μισθού — Greece net salary",
  "answer": "Your Greek net salary is gross minus EFKA social contributions and income tax on the progressive 9-44% scale.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2025",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "ΑΑΔΕ",
      "url": "https://www.aade.gr",
      "checked": "2026-08-02"
    },
    {
      "label": "e-ΕΦΚΑ",
      "url": "https://www.efka.gov.gr",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Μικτός ετήσιος (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "efkaBase",
      "type": "number",
      "formula": "grossAnnual < $const.efkaCeiling ? grossAnnual : $const.efkaCeiling"
    },
    {
      "name": "efka",
      "type": "number",
      "label": "ΕΦΚΑ",
      "format": "currency",
      "formula": "$round(efkaBase * $const.efkaRate, 2)"
    },
    {
      "name": "taxable",
      "type": "number",
      "label": "Φορολογητέο",
      "format": "currency",
      "formula": "$round(grossAnnual - efka, 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Φόρος",
      "format": "currency",
      "formula": "($t := taxable; $round((($t < 10000 ? $t : 10000) * 0.09) + (($t > 10000 ? (($t < 20000 ? $t : 20000) - 10000) : 0) * 0.22) + (($t > 20000 ? (($t < 30000 ? $t : 30000) - 20000) : 0) * 0.28) + (($t > 30000 ? (($t < 40000 ? $t : 40000) - 30000) : 0) * 0.36) + (($t > 40000 ? ($t - 40000) : 0) * 0.44), 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Καθαρά / έτος",
      "format": "currency",
      "formula": "$round(grossAnnual - efka - incomeTax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Καθαρά / μήνα (14)",
      "format": "currency",
      "formula": "$round(netAnnual / 14, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 18,200 EUR (1,300 x 14) single",
      "given": {
        "grossAnnual": 18200
      },
      "expect": {
        "efka": 2433.34,
        "taxable": 15766.66
      }
    },
    {
      "description": "S3 45,000 EUR single",
      "given": {
        "grossAnnual": 45000
      },
      "expect": {
        "efka": 6016.5,
        "taxable": 38983.5
      }
    }
  ],
  "spec": {
    "id": "net-salary-greece",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "efkaBase": {
          "type": "number",
          "readOnly": true
        },
        "efka": {
          "type": "number",
          "readOnly": true
        },
        "taxable": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "efkaRate": 0.1337,
      "efkaCeiling": 90876
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 18200 }"
      }
    ],
    "derivations": [
      {
        "path": "$.efkaBase",
        "expr": "grossAnnual < $const.efkaCeiling ? grossAnnual : $const.efkaCeiling"
      },
      {
        "path": "$.efka",
        "expr": "$round(efkaBase * $const.efkaRate, 2)"
      },
      {
        "path": "$.taxable",
        "expr": "$round(grossAnnual - efka, 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($t := taxable; $round((($t < 10000 ? $t : 10000) * 0.09) + (($t > 10000 ? (($t < 20000 ? $t : 20000) - 10000) : 0) * 0.22) + (($t > 20000 ? (($t < 30000 ? $t : 30000) - 20000) : 0) * 0.28) + (($t > 30000 ? (($t < 40000 ? $t : 40000) - 30000) : 0) * 0.36) + (($t > 40000 ? ($t - 40000) : 0) * 0.44), 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - efka - incomeTax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 14, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Καθαρός μισθός",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Μικτός ετήσιος (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Καθαρά / μήνα (14)",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Καθαρά / έτος",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Ανάλυση",
              "items": [
                {
                  "label": "Μικτά",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "ΕΦΚΑ",
                  "bind": "$.efka",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Φορολογητέο",
                  "bind": "$.taxable",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Φόρος",
                  "bind": "$.incomeTax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Καθαρά",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Ελλάδα 2025 (14 μισθοί): ΕΦΚΑ ~13,37% σε ανώτατη βάση, φόρος εισοδήματος 9-44%. Εκτίμηση, όχι φορολογική συμβουλή.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Πηγές",
              "items": [
                {
                  "label": "ΑΑΔΕ",
                  "url": "https://www.aade.gr",
                  "date": "2026-08-02"
                },
                {
                  "label": "e-ΕΦΚΑ",
                  "url": "https://www.efka.gov.gr",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 18,200 EUR (1,300 x 14) single",
        "given": {
          "$.grossAnnual": 18200
        },
        "expect": {
          "$.efka": 2433.34,
          "$.taxable": 15766.66
        }
      },
      {
        "description": "S3 45,000 EUR single",
        "given": {
          "$.grossAnnual": 45000
        },
        "expect": {
          "$.efka": 6016.5,
          "$.taxable": 38983.5
        }
      }
    ]
  }
}