For the calculation of the 13rd and the 14th salaries the method of remuneration of employeesi.e. whether they are paid on a daily wage or a salary. The period for which the Easter bonus is calculated starts from 1 January to 30 April of each year. Thus, employees whose employment relationship with the employer has lasted without interruption throughout the above-mentioned period, i.e. from 1 January to 30 April of each year, are entitled to the full Bonus equal to one-half (1/2) monthly salary for those paid on a salary, and 15 days' pay for those paid on a daily wage. In both cases the amount receives an increase of 0,04166.
However, if an employee's employment relationship with his/her employer did not last for the entire aforementioned period, he/she is entitled to a bonus proportion, which is calculated as follows: in the case of a salaried employee, an amount equal to 1/15 of half of the monthly salary or one daily wage, and for a salaried employee, for every eight calendar days of the duration of the employment relationship. If the employment relationship lasts for less than eight days, he or she is entitled to a corresponding fraction for the Easter bonus.
Except in the case where work was provided without interruption throughout the period from 1 January to 30 April, this period includes all days when employees are legally absent from work (e.g. annual leave, maternity leave, study leave).
More particularly, regarding the absence of employees, due to illness, during the period of calculation of the Easter Bonus "three days of sick leave" shall be consideredi.e. the period of absence during which no sickness benefit is paid, while periods during which sickness benefit is paid by the insurance institution are deducted.
The Easter bonus is calculated based on the remuneration actually paid to employees on the 15th day before EasterIf the employment relationship has been terminated before the above date, the Easter bonus is calculated based on the remuneration paid on the day the employment relationship was terminated.
The Easter bonus is paid on Holy Wednesday each year, so this year it must be paid by 1 May. The Easter Bonus is subject to social security contributions, and payroll tax., and φόρου μισθωτών υπηρεσιώνIt should be noted, of course, that the employer may pay the bonus earlier than the above date. The Easter Bonus in no case may not be paid in kind, but only in cash.
Based on Article 250 paragraph 17 of the Civil Code, the remuneration of the 13rd and the 14th salaries in the private sector are time-barred after 5 years from the end of the year in which they were due under Article 25017 of the Civil Code.
For the delayed payment of Christmas and Easter gifts, the criminal sanctions of A.L. 690/1945 are appliedas replaced by Article 8 paragraph 1 of Law 2396/1995. Under the above provision, any employer or legal representative of an undertaking who fails to pay the staff the remuneration due for the Gift is punishable on complaint by the persons concerned or by the SEPE or the relevant professional organization of workers with imprisonment of up to 6 months and a penalty, the amount of which may not be less than 25% or more than 50% of the amount of the overdue money. The adjudication of the above cases shall be carried out in accordance with the procedure of under self-incrimination as provided for in Articles 417 of the CPC.
