Updated: 19/03/2026

The following Terms and Conditions apply to the provision of Labor, Insurance and Payroll Services by SIGMAPRO to its clients. They form an integral part of the Contract / Proposal / Assignment Order and collectively define the subject matter of the cooperation between the parties. In the event of any inconsistency with the General Terms and Conditions of Business, these specific terms shall prevail.

DEFINITIONS

Company means SIGMAPRO CONSULTING ECONOMIC ACCOUNTING Societe Anonyme, operating under the trade name SIGMAPRO, acting as the service provider.

Client means the business or organisation to which the above services are provided.

Employee means the person who is or is to be connected to the Client under a dependent employment contract, on the basis of which the above services are provided.

Payroll Services means the payroll, labour and insurance services undertaken by the Company, including the preparation of payroll, submission of Analytical Periodic Declarations (APD), management of hirings/departures on ERGANI II, preparation of employment contracts and any other labour or insurance obligation defined in the Agreement.

ERGANI II System means the digital platform of the Ministry of Labour for the management of employment relationships, as applicable under Law 5053/2023 and any subsequent amendments.

CLIENT OBLIGATIONS

1. Hirings

The Client is obliged to notify the Company in writing at least three (3) working days prior to each hiring, for the purpose of timely submission of the hiring notification on ERGANI II. The notification must include all necessary employee details and terms of employment. In the event that this deadline is not met, the Company bears no liability for any fines or penalties imposed by the competent authorities.

2. Payroll

The Client is obliged to notify the Company in writing at least three (3) working days prior to the payroll payment date, providing the following information:

    - Working days and hours of each employee for the preceding month.

    - Leave taken (annual, sick, maternity, paternity, parental, special).

    - Overtime, night shifts, public holidays and any other variation affecting payroll.

Advances, salary assignments or attachments pursuant to a court order.

3. Departures and Dismissals

The Client is obliged to notify the Company in writing at least three(3) working days prior to any departure or dismissal, providing:

    - The reason for departure or termination of contract.

    - The number of days of untaken annual leave.

    - Any other information required for the calculation of severance pay.

In the event of collective redundancies within the meaning of Law 1387/1983, the Client is obliged to notify the Company at least ten (10) working days in advance, so that the required legal procedures may be initiated in a timely manner.

4. Work Schedules and ERGANI II

The submission of work schedules, staff registers, working hours modification declarations and any other declaration on ERGANI II relating to the operation of the Client's premises or business unit is the responsibility of the Client, unless expressly assigned in writing to the Company. In any case, the Client bears ultimate responsibility for the accuracy of the information provided.

5. Changes and Extraordinary Events

The Client is obliged to notify the Company immediately and in writing of any extraordinary event affecting employees or employment relationships, including workplace accidents, contract suspensions, participation in DYPA (formerly OAED) programs, employment subsidy schemes, changes to business activity codes (KAD) or registered address. Failure to notify in a timely manner releases the Company from any liability for damages resulting from such omission.

6. Digital Signatures and Electronic Documents

In accordance with Law 5053/2023 and its implementing regulations, employment contracts, amendments thereto and notifications of employment terms may be signed and submitted digitally. The Client is obliged to hold the necessary credentials and digital signatures and to cooperate with the Company to ensure smooth digital processing.

EMPLOYEE OBLIGATIONS

7. The employee declares, on their own responsibility and in full knowledge of the sanctions provided by applicable law, that all personal details provided are accurate and true, for the sole purpose of updating the records and forms required for the commencement and notification of the employment relationship.

8. The employee is obliged to immediately notify the Company in writing of any change to their personal details (identity document details, address, marital status, AMKA social security number, tax identification number, etc.).

9. The employee is obliged to promptly provide copies of the following documents:

    - National identity card or passport.

    - Academic or professional qualifications declared.

    - Employment references from previous employers or social insurance history records (e-EFKA).

    - Residence permit and work permit, in the event of hiring a third-country national.

    - Social Security Registration Number (AMKA) and Tax Identification Number (AFM).

    - Bank account number (IBAN) for payroll purposes.

10. Prior service is taken into account from the date of submission of the relevant supporting certificates, in accordance with the applicable National General Collective Labor Agreements (EGSSE) and applicable legislation.

11. The employee is obliged to provide a family status certificate within a reasonable period of time, for the correct calculation of family allowances and tax exemptions.

PERSONAL DATA PROTECTION (GDPR)

12. The Company acts as Data Processor on behalf of the Client, who acts as Data Controller, in accordance with Regulation (EU) 2016/679 (GDPR) and Law 4624/2019.

13. Employees' personal data (full name, AMKA, tax identification number, payroll details, insurance history, etc.) are recorded and maintained on the Company's platforms and processed exclusively for the following purposes:

    - Fulfilment of labor, insurance and tax obligations to public authorities (SEPE, e-EFKA, DYPA, tax office, ERGANI II, etc.).

    - Preparation and submission of payroll statements.

    - Provision of services to the Client within the scope of the Agreement.

14. The Company implements appropriate technical and organizational security measures to protect personal data, in accordance with the principles of the GDPR (Article 32). In the event of a personal data breach, the Company is obliged to notify the Client within 72 hours of becoming aware of the incident, so that the Client may fulfil its own notification obligations to the Hellenic Data Protection Authority (HDPA).

15. Data is retained for the period required by applicable labor, insurance and tax legislation (at a minimum 10 years for payroll records), after which it is deleted or anonymized.

16. Where required, the parties agree to enter into a separate Data Processing Agreement (DPA) in accordance with Article 28 GDPR, particularly where third parties or subcontractors are involved in the processing.

LABOUR AND INSURANCE LEGISLATION – 2026 UPDATE

17. The Services are provided in accordance with applicable labor and insurance legislation. The Company takes into account, amongst others:

    - Law 5053/2023 (modernization of labor legislation, digital notifications, telework).

    - Law 4808/2021 (employee protection, corporate responsibility).

    - The applicable National General Collective Labor Agreement (EGSSE) and Sectoral Collective Agreements.
e-EFKA regulations on social insurance contributions.

    - Any new legislative or regulatory framework published during the term of the Agreement.

18. In the event of legislative changes that materially affect the scope or cost of the Services, the Company reserves the right to revise its fees upon written notice to the Client.

TELEWORK

19. Where the Client's employees work under a telework arrangement, the Client is obliged to notify the Company in writing of the relevant terms (telework percentage, days, equipment, telework allowance), so that the required declarations may be submitted on ERGANI II in accordance with Law 5053/2023.

COMPANY LIABILITY

20. The Company performs the Services on the basis of the information and data provided by the Client. The Company accepts no liability for:

    - Incorrect or incomplete information provided by the Client or the employee.

    - Fines or penalties arising from the Client's failure to provide timely notification.

    - Consequences arising from decisions taken by the Client that were not communicated to the Company.

    - Changes in legislation that had not been officially published at the time the work was performed.

21. The total liability of the Company for any loss suffered by the Client arising from the Payroll Services is limited to the amount of the annual fee paid for those Services in the year in which the loss occurred, except in cases of fraud or willful misconduct.

CONFIDENTIALITY

22. The Company maintains strict confidentiality with respect to all payroll data, employee data and any other information received in the course of the Services. Disclosure to third parties without the Client's written consent is prohibited, except where required by law or by a competent public authority.

TERMINATION OF AGREEMENT

23. Either party is entitled to terminate the Agreement upon written notice of at least 30 calendar days. Upon termination, the Client is obliged to settle all outstanding amounts and to collect from the Company all files and documents relating to the Client. The Company is entitled to withhold files and documents in the event of outstanding unpaid amounts.

24. Following the expiry or termination of the Agreement, the Company shall:

    - Deliver to the Client copies of all documents and records prepared within the scope of the Agreement.

    - Retain records for ten (10) years in accordance with statutory requirements.

    - Delete or anonymize personal data upon expiry of the applicable statutory retention period.

GOVERNING LAW

25. These Terms and Conditions are governed by Greek law. Any dispute arising from their application shall be subject to the exclusive jurisdiction of the courts of Athens, unless otherwise specified in the Agreement. The parties may opt for mediation in accordance with Law 4640/2019.

For any queries or clarifications, please contact us:
Athens: 350 Syngrou Ave., 176 74, Kallithea | Chania: 103 Perivolion St., 731 36
Tel.: +30 2821 600450 | Email: info@sigmapro.gr