How the Greece Καθαρός μισθός (net salary) calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Μικτός ετήσιος | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Efka Base | efkaBase | grossAnnual < $const.efkaCeiling ? grossAnnual : $const.efkaCeiling |
| ΕΦΚΑ | efka | $round(efkaBase * $const.efkaRate, 2) |
| Φορολογητέο | taxable | $round(grossAnnual - efka, 2) |
| Φόρος | incomeTax | ($t := taxable; $g := (($t < 10000 ? $t : 10000) * 0.09) + (($t > 10000 ? (($t < 20000 ? $t : 20000) - 10000) : 0) * 0.20) + (($t > 20000 ? (($t < 30000 ? $t : 30000) - 20000) : 0) * 0.26) + (($t > 30000 ? (($t < 40000 ? $t : 40000) - 30000) : 0) * 0.34) + (($t > 40000 ? (($t < 60000 ? $t : 60000) - 40000) : 0) * 0.39) + (($t > 60000 ? ($t - 60000) : 0) * 0.44); $r := $const.taxReduction - ($t > $const.reductionThreshold ? ($t - $const.reductionThreshold) / 1000 * $const.reductionPer1000 : 0); $r := $r > 0 ? $r : 0; $x := $g - $r; $round($x > 0 ? $x : 0, 2)) |
| Καθαρά / έτος | netAnnual | $round(grossAnnual - efka - incomeTax, 2) |
| Καθαρά / μήνα (14) | netMonthly | $round(netAnnual / 14, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
efkaRate | 0.1337 |
efkaCeiling | 93143.28 |
taxReduction | 777 |
reductionThreshold | 12000 |
reductionPer1000 | 20 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 18,200 EUR (1,300 x 14) single
given grossAnnual | 18200 |
|---|---|
expect efka | 2433.34 |
expect taxable | 15766.66 |
expect incomeTax | 1351.67 |
Case 2 — S3 45,000 EUR single
given grossAnnual | 45000 |
|---|---|
expect efka | 6016.5 |
expect taxable | 38983.5 |
expect incomeTax | 8317.06 |
Sources
- ΑΑΔΕ · checked 2026-08-02
- ν. 5246/2025 — νέα κλίμακα φόρου εισοδήματος από το 2026 (ΦΕΚ Α 198/2025) · checked 2026-10-17
- Ministry of Economy and Finance — income taxation, tax years 2026 onwards (scale + 777 EUR reduction) · checked 2026-10-17
- e-ΕΦΚΑ · checked 2026-08-02
- e-ΕΦΚΑ — ανώτατο όριο ασφαλιστέων αποδοχών 7.761,94 € από 01/01/2026 · checked 2026-10-17
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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