(I.K.A = Institute of Social Insurance)
For your information, what follows is a basic translation from the I.K.A leaflet guide for the owners of a building where works are being executed.
According to the Greek Law, the person responsible and obliged to pay the I.K.A workers’ insurance contributions for building works is ‘the owner of the plot in which the house is built’.
The owner of the building works or a person that has a Power of Attorney according the articles 37 & 39 and the article 2 of the Regulations, governing the Insurance covering the building workers through an electronic software system, is obliged before the beginning of each building work to inform the I.K.A offices in the relative area.
In order for this to be done, it is necessary that a special pre-printed form must be presented to the I.K.A offices. This must be accompanied by the following documents:
1. Receipt that proofs of the corresponding contributions have been paid in order to obtain the Building Permit relative to the works.
2. Two copies of the Table 1,2 or 3 (according to the type of building works).
3. Ownership Contract or relative titles.
4. Ownership of Identity Card or Passport or photocopy of these.
5. It is underlined that together with all the above, the original of the related Building Permit must be presented to the I.K.A offices in order that the data is verified.
Obligations and fines of the owner of the building where works are being carried out:
Every owner of a private building where work is being executed either after a Building Permit from Urbanistic Authority or without a Permit and illegally is obliged to:
Pay the insurance contributions which correspond to the minimum working days established according to article 38 K.A I.K.A and which are anyway considered as really executed and corresponding to the working days’ insurance contributions which are demanded.
The owner(s) or his Power of Attorney, has to present the detailed paperwork of Orders of Insurance of the Workers within the first ten days of the following month to the one that the work executed is corresponds.
In case these have not been presented or have been presented out of time, the owner is obliged to pay a special fine which can be the 25% for the first 10 days of delay, the 5% for each following 10 days of delay until 100% (article 15, paragraph 2, LAW/85/28.)
The owner is obliged to pay these contributions within the end of the month following the one the workers have worked, to a relative I.K.A office. In case that this is not done in time, then he has to pay extra contributions that can be increased +120%.
The owner must pay all the insurance contributions within the end of the month following the one when the works have been executed, presenting himself to the local I.K.A offices.
In case of delay in paying these contributions he is obliged to pay a fine, which according to the delay can be even +120% on the initial sum.
The owner has the obligation:
a. To inform I.K.A. in writing about the termination of the plastering works and also about the works defined as ‘other works for finishing the house construction’ if they are included in The Table 1.
b. To inform I.K.A. in writing about the final termination of all building related works, if these works are included in The Table 2.
c. The complete termination of every work if inserted in the Table 3 so that in case of divergences there is the possibility to compile as soon as possible a report, so that extra charges are avoided.
The owner has the obligation to inform I.K.A. in writing before the beginning of works, if he or his blood relatives are intending to work on his building, otherwise self-employment of the relatives is not taken in consideration.
In order that self-employment is to be taken in consideration, apart from informing the I.K.A. offices, it is necessary that:
– They must be executed in a building which has a Building Permit and its area of main use is 150 m2maximum.
– The owner of the building works or his blood relatives have to be able to prove that they have been insured as builders for at least 600 working dates for the specialty of the specialized worker (technician) and at least 100 days for the specialty of the simple worker. The discount of the insurance contributions because of self-employment cannot be higher than 30% for every phase of the building works.
The owner has to bring to I.K.A the relative invoices, in case that entire floors or part of them in the building, have been located by a specialized technician who has a professional base (laboratory) and not by builders, so that the insurance contributions are discounted in analogy.