How the Greece καθαρός μισθός calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Μικτός ετήσιος (EUR) | 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; $round((($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)) |
| 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 | 90876 |
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 |
Case 2 — S3 45,000 EUR single
given grossAnnual | 45000 |
|---|---|
expect efka | 6016.5 |
expect taxable | 38983.5 |
Sources
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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