Dear Partners,
We would like to inform you that e-EFKA Circular No. 5/2026 has been published, providing for an adjustment to the maximum insurable earnings ceiling and to the amounts of insurance contribution categories for salaried lawyers, public sector lawyers, salaried engineers, and healthcare professionals, effective as of 1 January 2026.
In summary, the main changes are as follows:
- Maximum insurable earnings ceiling (cap)
As of 01/01/2026, the maximum insurable earnings ceiling is set at €7,761.94 per month. - Supplementary Insurance (e-EFKA / T.E.K.A.)
The contribution amounts for insurance categories are adjusted for salaried lawyers, salaried engineers, self-employed persons, and freelancers:
| Insurance Category | Supplementary pension contribution amounts (EUR) from 1.1.2026 |
| 1st category | 46.57 |
| 2nd category | 56.13 |
| 3rd category | 66.88 |
- Lump-Sum Benefits Branch (Welfare/Provident Fund)
The contribution amounts for insurance categories are adjusted for salaried lawyers, salaried engineers, self-employed persons, freelancers, and healthcare professionals:
| Insurance Category | Lump-sum benefit contribution amounts (EUR) from 1.1.2026 |
| 1st category | 31.05 |
| 2nd category | 37.02 |
| 3rd category | 44.18 |
Note:
• For lawyers, the contribution is split 50% to the principal/employer and 50% to the insured person.
• For engineers (and other categories), the contribution is borne entirely by the insured person.
