The provisions of Article 27 of Law 2639/98 regulate the insurance of land workers and were subject to the insurance of the former OGA on a wage or salary basis, in agricultural work.
By the provisions of Articles 20 to 24 of Law 3863/2010, as replaced and supplemented by the provisions of paragraph 8 of Article 76 of Law 3996/2011, the workpiece was applied to the OGA from 1/1/2012.
As indicated in the relevant legislation, the workmark shall, in an exclusive way, replace compensation for land workers by any direct payment of a financial nature.
When the contract is redeemed, part of the value indicated against insurance contributions shall be withheld and assigned to the insurance institution covering the employee and his insurance shall be made exclusively and necessarily under the provisions on the contract. The occasional employment of land workers with working days of less than 150 per year is also foreseen.
Any natural or legal person (O.E., E.E. and N.P.I.E.D. who is active in the primary sector of the agricultural economy) who accepts or uses the work or services of those persons.
As they point out to the Agrotype accountants, farmers every 15 days or at the latest each month will have to cut the bill at the banks.
Only the recipient of the contract has the right to redeem.
When the contract is redeemed, identification of the land worker is made through the AMKA and 10% is withheld on the indicated value, in the contractmark, to cover insurance contributions and is attributed to the insurance institution.
The working days of land workers shall be calculated per year on the basis of their remuneration (which they have received on a workday basis) and shall result from the division of all paid in the year by the salary of the unskilled worker of 31 December of the previous year and shall be considered as incurred during the month of repayment of the works.
Employees who have carried out 150 working days and over each year shall be insured in P.O.G. for the whole year.
For workers who have carried out working days less than 150 per year their insurance time shall be calculated in months resulting from the division of all working days by 25. Balance of working days over 12, per year, shall be considered as a month.
New Application
The Management of e-EFKA as part of the digital transformation and implementation of the new Integrated Information System informs you that, on Tuesday 24/02/2026, the OGA Worker subsystem, enriched with new functional capabilities, is in place. Through the single digital environment, the paid persons with an OGA contract have the possibility:
- To obtain a aggregated picture of the works of the works issued, redeemed and the corresponding insurance time resulting therefrom.
- Please be informed in detail of the results of the annual clearance of their insurance contributions.
- They should receive personalised alerts on matters concerning them.
For the application press here
Questions – Answers of e-EFKA regarding land workers paid with a workmark
1. What is a land workers' factory?
It is a special type check used to pay those employed as land workers.
2. What's the form of a factory?
In its physical form, the contract is made up of two executives/forms (one for the employer and one delivered to the cashier) on which specific data on the issuer (employer), the insurance institution, the nominal value (remuneration) and the reservation in favour of the insurance institution (10% on the fee), the issuing entity (e.g. Bank, ...), the date of issue, the expiry date (date of redemption by the land worker) and the date of payment (date of receipt or of redemption by the land worker). It also bears a unique number that characterizes it uniquely and guarantees its authenticity.
3. Who are employed with a workmark and insured in e-EFKA – e.g. OGA as land workers?
In e-EFKA – e.g. OGA the following categories of employees are insured as land workers:
The persons employed in the agricultural undertakings referred to in paragraph 2 of Article 2 of Law 4169/1961 under points (a), (b) and (c).
-The citizens of third countries entering the country without a visa in order to be temporarily employed in the rural economy under the conditions laid down in Article 16 of Law 4783/2021, as applicable.
-The citizens of third countries in the country and their residence status have not been regulated under the conditions laid down in Article 16 of Law 4783/2021, as applicable.
- Seasonal (up to nine months per year and for a period of up to five years) migrant citizens of third countries, provided they are employed in a field of the agricultural economy where the provisions on employment are applied under the conditions laid down in Article 95 of Law 4915/2022.
-Dacicide workers (since 1-1-2018).
4. I began to be employed as a land worker and received, for the first time, a fee with a work contract. What do I have to do to get insurance?
You should, as soon as possible, contact the e-EFKA store responsible for your service in accordance with your place of residence in order to apply for registration on the e-EFKA Insurance Registers as a land worker.
5. What's the power time of the factory?
The validity time of the contract (time limit for redemption by the land worker) is set at four (4) months from the date of issue. If you have received a contract as a fee you must cash it until the end of the period of validity indicated.
6. When is the striker cancelled?
The contract may be cancelled by the employer who has issued it, within three (3) months of the date of issue, provided that it has not been used for the payment of a land worker and that the amount of its nominal value is returned to him.
The refund shall be made exclusively by the issuing body (e.g. Bank) and provided that both copies are presented – scraps of the contract (reverse to employer and employee).
7. When can I reissue the contract?
Only the employer who has issued it has the right to reissue a workmark in the event of loss or destruction of a workmark that has not been redeemed.
A request to the issuing entity (e.g. Bank) and an official declaration of loss should be submitted by the employer – issuer of the contract. The reissued contract will be an identification number for the payment number code with the damaged/lost while bearing the indication «issued in replacement of damaged/lost contractor».
8. Can I be employed as a land worker but not paid for by a bachelorette?
Nope. If you are employed as a land worker, you must receive your fee for a workpiece. Otherwise you will not be able to be insured in the e-EFKA – e.g. OGA since, from the Law, the only evidence of your employment as a land worker is the factory which has replaced, in a unique way, compensation with any direct payment of a financial nature.
9. How do I determine my insurance time as a land worker according to the fees I receive with a work contract?
For the determination of insurance time per year as a land worker, account shall be taken of
• your work days with a contract as calculated for each calendar year of employment
• the existence of your insurance time as a land worker in the previous calendar year
Insurance time shall begin on the 1st of the year if there is insurance as a land worker in the previous year and on the 1st of the month of redemption of the first contract where there is no insurance as a land worker in the previous year.
The months of insurance are determined by the scale of the division of working days by 25 and not beyond December.
10. What are the insurance contributions after the contract is redeemed?
When the contract is redeemed 10% of its value is withheld (remuneration) to cover insurance contributions for insurance time. Insurance contributions for each month of insurance, for the years 2017-2019 may not be less than the contribution of the minimum basis of calculation of the PGA and from 1/120 onwards cannot be deducted from the contribution of the insurance category of selection/classification PGA.
11. Απασχολήθηκα ως εργάτης γης κατά τα έτη 2017 και 2018. Πώς υπολογίζονται οι ημέρες εργασίας μου;
Οι ημέρες εργασίας σας για τα έτη 2017 και 2018 προκύπτουν από τη διαίρεση του συνόλου των ετήσιων αμοιβών με εργόσημο δια του ημερομισθίου του ανειδίκευτου εργάτη ηλικίας άνω 25 ετών κατά την 31η Δεκεμβρίου του προηγούμενου έτους (πχ 26,18€ για το έτος 2016 & 2017).
12. Απασχολήθηκα ως εργάτης γης κατά το έτος 2019. Πώς υπολογίζονται οι ημέρες εργασίας μου;
Οι ημέρες εργασίας σας για το έτος 2019 προκύπτουν από τη διαίρεση του συνόλου των αμοιβών με εργόσημο στο έτος 2019 δια του κατώτατου ημερομισθίου εργατοτεχνίτη όπως προβλέπεται στην αριθμ. οικ. 4241/127/30.1.2019 υπουργική απόφαση (Β’ 173), ήτοι 29,04€.
13. Απασχολούμαι ως εργάτης γης από το έτος 2020 έως σήμερα. Πώς υπολογίζονται οι ημέρες εργασίας μου;
Οι ημέρες εργασίας σας, από το έτος 2020 και εντεύθεν, συνεχίζουν να προκύπτουν από τη διαίρεση του συνόλου των αμοιβών κατ’ έτος με εργόσημο δια του κατώτατου ημερομισθίου εργατοτεχνίτη έτους 2019, που προβλέπεται στην αριθμ. οικ. 4241/ 127/30.1.2019 (ΦΕΚ Β’ 173) Υ.Α., με την οποία έχει ορισθεί στα 29,04€.
14. Απασχολήθηκα ως εργάτης γης κατά το έτος 2017 και εξαργύρωσα το πρώτο εργόσημο τον Αύγουστο 2017. Από πότε ασφαλίζομαι στον e-ΕΦΚΑ;
Εάν δεν έχετε χρόνο ασφάλισης ως εργάτης γης κατά το έτος 2016, η ασφάλισή σας ξεκινάει από την πρώτη του μήνα της πρώτης εξαργύρωσης εργοσήμου, δηλαδή την 1/8/2017. Εάν είχατε χρόνο ασφάλισης (έστω ένα μήνα) ως εργάτης γης το έτος 2016, η ασφάλισή σας ξεκινάει από την 1/1/2017 ανεξάρτητα από την ημερομηνία που εξαργυρώσατε το 1ο σας εργόσημο το έτος 2017.
15. Ασφαλίζομαι με εργόσημο. Δικαιούμαι επίδομα ασθενείας;
Στους απασχολούμενους αποκλειστικά ως εργάτες γης που αμείβονται με εργόσημο δεν χορηγείται επίδομα ασθενείας.
