The Digital Work Card is being extended to new sectors of economic activity in 2026, with two dates being particularly important for businesses: 12 October 2026 and 16 November 2026..
From these dates, the applicable administrative penalties will begin to be imposed on businesses in the newly included sectors.
Businesses subject to the Digital Work Card system should therefore check in good time whether their primary NACE activity code (KAD) falls within the newly included sectors and ensure that their working time recording procedures are being implemented correctly.
Digital Work Card: Which sectors will be subject to penalties from 12 October 2026?
Under Ministerial Decision 15441/28.05.2026 (Government Gazette B’ 3051/02.06.2026), new business sectors became subject to the mandatory Digital Work Card system as of 2 June 2026.
For these sectors, the adjustment period is coming to an end, and the applicable administrative penalties will begin to be imposed from 12 October 2026.
Based on the specific NACE activity codes (KAD) set out in the relevant decision, the newly included sectors cover:
- telecommunications and certain other information service activities,
- administrative and support service activities,
- human health and social work activities,
- other service activities.
Which sectors will be subject to penalties from 16 November 2026?
The Digital Work Card was further extended under Ministerial Decision 18047/24.06.2026 (Government Gazette B’ 3791/29.06.2026), which brought an additional group of businesses within the scope of the system.
For these sectors, the applicable administrative penalties will begin to be imposed from 16 November 2026.
More specifically, this category includes activities relating to:
- water supply, sewerage, waste management and remediation activities,
- warehousing,
- activities of head offices and business and other management consultancy activities,
- advertising, market research and public relations,
- office administrative activities, secretarial support and other business support services,
- gambling and betting activities,
- repair and maintenance of computers, personal and household goods, motor vehicles and motorcycles
How can a business determine whether it is subject to the Digital Work Card?
he key criterion that must be examined is the business’s primary NACE activity code (KAD) registered with the Independent Authority for Public Revenue (AADE).
Whether a business falls within the scope of the Digital Work Card is not determined solely by the general description of its business activity. Its primary NACE activity code (KAD) must be checked against the specific activity codes listed in the tables accompanying the relevant Ministerial Decisions.
Where the business’s primary NACE activity code (KAD) is included, the obligation to apply the Digital Work Card generally covers all employees working under an employment contract or dependent employment relationship who are physically present at the workplace, subject to the specific exemptions provided for by law.
A specific exemption also applies where the included primary NACE activity code (KAD) does not generate economic activity, as evidenced by the E3 tax form for the most recent tax year, and the economically predominant secondary activity corresponds to a NACE activity code that is not included in the Digital Work Card system.
What should businesses do before penalties take effect?
Businesses operating in the newly included sectors should check in good time both whether they fall within the scope of the Digital Work Card and whether they are correctly applying its requirements in practice.
Particular attention should be paid to:
- the accurate recording of employees’ arrival and departure times,
- ensuring that Digital Work Card clock-in and clock-out records correspond to the employees’ actual working time,
- the correct management of declared working hours,
- the accurate submission and recording of the relevant information in the ERGANI II Information System.
Preparation before the end of the applicable adjustment period is essential, as the relevant administrative penalties will begin to apply once the respective deadlines have passed.
Digital Work Card 2026: The two dates businesses need to remember
12 October 2026: Administrative penalties begin to apply to the new sectors that entered the Digital Work Card system on 2 June 2026.
16 Νοεμβρίου 2026: 16 November 2026: Administrative penalties begin to apply to the new sectors included in the subsequent phase of the Digital Work Card’s expansion.
Do you need support with the Digital Work Card?
Are you unsure whether your business falls within the newly included sectors or whether you have correctly adapted your procedures to the requirements of the Digital Work Card?
The AFS team can support you in reviewing your business’s obligations and ensuring the proper implementation of procedures relating to the Digital Work Card and workforce management.
Contact us:
📞 Τηλέφωνο: 2108317702
✉️ Email: info@afs.gr
🌐 Website: www.afs.gr
Alternatively, complete the contact form below, and a member of the AFS team will get in touch with you.
