Greece Agreement and foreign pension information 106-04016000

In Greece, the pension insurance legislation needs the compulsory payment of social security contributions on behalf of employees, usually through deductions from paid employment.

Contributions insure employees against disability and unemployment and provides for income in the form of a pension once the person reaches retirement age.

The legislation is the responsibility of the Greek government but the collection of contributions and payment of pensions is the responsibility of the various pension funds. These are broadly arranged to cover the different industries.

There are secondary occupational and voluntary, private insurance schemes.

The Agreement with Greece started on 1 October 2008. There are no previous versions.

For Australia:

Department of Social Services (DSS)

For Greece:

ΥΠΟΥΡΓΕΙΟ ΕΡΓΑΣΙΑΣ & ΚΟΙΝΩΝΙΚΗΣ ΑΣΦΑΛΙΣΗΣ - Γενική Γραμματεία Κοινωνικών Ασφαλίσεων (ΓΓΚΑ)

Ministry of Employment and Social Protection - General Secretariat of Social Security

For Australia:

Services Australia

Note: the Australian Taxation Office (ATO) is responsible for double coverage provisions.

For Greece:

Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης e-ΕΦΚΑ -e-EFKA (Electronic - Unified Social Security Institution)

Note: there are other pension funds in Greece, which cover civil servants (τους δημόσιους υπαλλήλους) or merchant marines (τους ναυτικούς - NAT). These are not covered by the Agreement and the agency is not able to exchange information with them.

For Australia:

Centrelink International Services (CIS)

Note: the Australian Taxation Office (ATO) is responsible for double coverage provisions.

For Greece:

• EFKA Directorate for Farmers (ex OGA)
• EFKA First Regional Employee Branch of Attica (ex IKA-ETAM includes OAEE/TEBE)

Note: liaison for any non- ex OGA case is through ex IKA-ETAM.

Under the Agreement with Greece, information held about customers may be exchanged between the liaison agencies to determine entitlement to payments under the Agreement and under either country's domestic legislation (Article 17.1).

For more information on bulk data exchange, see International Data Exchange Program and auto-indexation of foreign pensions.

This form is completed by Centrelink International Services (CIS) and sent to Greece.

• AUS187GR - Australia/Greece Social Security Agreement

For help with creating and completing liaison form, see Agreement liaisons, NZ CICs and exchange of information.

The following liaison form is completed by Greece and sent to Centrelink International Services (CIS).

Liaison Form (ΕΝΤΥΠΟ ΣΥΝΔΕΣΜΟΥ) - GR-AUS2

This form is used in all communication from Greece.

• Section 1 - Reference Numbers: this section indicates the Australian Customer Reference Number (CRN) and Greek Reference numbers - See Requests for Greek references numbers (AMKA/AFM) on the Greek payments for information on recording Greek reference numbers
• Section 2 - Purpose: this section indicates the reason for the liaison, for example, transmission of Australian claim - Section 2B is an indication of the date of lodgement of a Greek claim for the purpose of a backdated Start Day, see Lodgement rules and start day on the Australian payments
• Section 3 - Applicant: this section provides details of the person claiming or receiving payment
• Section 4 - Spouse: this section provides details of the person's partner
• Section 5 - Information provided by Greece: this section specifies the Greek information including periods of insurance and Greek pensions
• Section 6 - Information requested by Greece: this section specifies the Australian information requested by Greece
• Section 7 - Signature/Certification

Invalidity/disability pensions are not covered under the Agreement.

The Agreement includes double coverage provisions. Certificates of coverage are used to confirm exemptions.

Any enquiries about double coverage or certificates of coverage should be should be directed to the Australian Taxation Office (ATO) website.

Any queries about taxation of pensions or the requirement to lodge a tax return should be directed to:

• In the other country - the tax authority in that country
• In Australia - the Australian Taxation Office (ATO) website

See general information on taxation, including issuing Australian payment summaries.

Tax treaty

Australia does not have a double tax agreement with Greece.

Tax deduction

Greek pensions may be taxed (ΦΟΡΟΣ/ Φοροσ) at the source.

The gross rate of Greek pension, before any deduction, is maintained.

Greek tax year

Greece uses the calendar year (1 January - 31 December) as the tax year.

Australia does not have a Reciprocal Health Care Agreement (RHCA) with Greece.

See general information on health insurance and Medicare coverage.

Any queries about:

• Health Insurance coverage in the other country – tell the customer to contact the health insurance authority in the other country
• Medicare coverage - direct them to Medicare

Greek pensioners usually have a health insurance deduction (ΑΣΘΕΝΕΙΑ/ Ασθενεια) taken out of their payments.

The gross rate of Greek pension, before any deduction, is maintained.

Note: customers who are under Greek pension age who claim Australian pension may lose their coverage in the Greek social security system, including health insurance. Customers will need to decide whether to proceed with their Australian pension claim.

The official language of Greece is Greek.

See Greek naming convention and pronunciation.

It is important to record all forms/variations of customers name on the Customer Personal Detail Summary (CPDS) screen.

Note:

• Many Greek family names have masculine and feminine endings. For example, the family name Papadopoulos is the male form, and the female form is Papadopoulou
• It is common for Greek Australians to use shortened given names or to anglicise both their given and family names. For example, Dimitrios is known as Jim or James and Eleni is known as Helen
• Variations often occur when Greek text is translated into English. For example, the name Konstantinos may be written as Constantinos and Dimitrios may also be written as Demitrios. Other examples include:
• Y may be written as i
• Ch may be written as h
• Ph may be written as f
• Mp may be written as b
• Nt may be written as d
• D may be written as th

Telephone country code is +30.

Street address:

Title FirstName Surname [Addressee]

Alkamenou 78 [Street address]

151 24 MAROUSI [Post code + town]

GREECE

Post Office Box address:

Title FirstName Surname [Addressee]

P.O. BOX 999 [Post office box + number]

111 42 ATHENS [Post code + town]

GREECE

Note:

• Postcodes may have TK in front of them to indicate ‘Post code’. TK may be recorded in front of the postcode
• Post Office Box numbers may have T.TH in front of them. T.TH means P.O. Box
• Postcodes have a space between 3rd and 4th digits

Same-sex marriage is not legal in Greece; however, Greece has recognised same-sex co-habitation agreements providing several of the rights and benefits of marriage since 2015.

For Australia, the Agreement with Greece (Article 2.1(a)(i)) covers the Age Pension.

Claims for Australian payments under International Agreements use the same methods and processes as domestic claims.

Forms to claim an Australian payment in Greece can be obtained by:

• downloading the relevant form from the Services Australia website. See Resources
• contacting Centrelink International Services (CIS)
• contacting the Greek authorities

Australian forms needed

The customer completes and provides the following:

• AUS140GR - Australian Pension Claim – Social Security Agreement between Australia and Greece
• Mod(iA)GR - Income and Assets – Greece

Forms can be lodged at any Greek social security office.

Under the Administrative Arrangements, the Greek institutions will:

• accept all forms/documents and date stamp the AUS140 form
• verify the customer’s identity and personal details
• send the form(s) and any supporting documentation to Services Australia within 12 months (Section 6.1(c)) with a liaison form specifying periods of coverage in Greece and information regarding Greek pensions

See Exchange of information and liaison forms.

Identity documents can only be accepted if they have been stamped by the Agreement partner EFKA (IKA or OGA) or KEP.

See Proof of identity overseas customers.

If a person is not an Australian resident and in Australia on the date the claim is made, they may use the Agreement to meet the residence rules for claims if, on that date, they are:

• an Australian resident or a resident of Greece (Article 10(a)), and
• physically present in Australia or Greece (Article 10(b))

Note: although a customer may be able to claim a payment while residing or present in a third country, they cannot be paid unless the Agreement also allows them to be portable. For example, the Agreement with Greece, allows for normal portability. As Disability Support Pension (DSP) is only portable for limited temporary absences, a person who is not residing in Greece, is not portable. This means their DSP claim would be rejected.

Claims under the Greek Agreement

A claim for Australian payment under the Greek Agreement may not be lodged in another Australian Agreement country.

See the Claim lodgement matrix.

Accepting other Agreement claims

Greece will not accept claims for Australian benefits under other Australian social security agreements.

Claim lodgement consideration

There are no specific considerations under the Greek Agreement.

The normal rules for working out the start day apply to a claim under the Agreement with Greece. However, the Agreement also allows the date of lodgement of a claim for:

• a Australian Age Pension in Greece to be used as the date of lodgement in Australia (Article 14.2), or
• an Greek Old Age Pension in Greece to be used as the date of lodgement of a claim for Australian Age Pension (Article 14.3) if:
• the person declares periods of residence in Australia at the time of claiming the Greek pension, and
• the claim for Australian pension is received by the agency within twelve months of the date of lodgement of the Greek pension

For coding help, see

• Claims for Australian payments under International Agreements and
• Start Day (CLK)

The Agreement allows:

• totalisation of periods of qualifying Australian residence and periods of coverage in Greece to meet any minimum periods to qualify for an Australian pension, for example, 10 years for Age Pension (Article 11.1)
• the total of any non-continuous periods of insurance in Greece to be considered to be continuous to meet any continuous residence requirements (Article 11.2)

Note:

• Overlapping Australian residence and Greek periods of coverage are only counted once (Article 11.3)
• Adjoining periods of Australian qualifying residence and periods of coverage in Greece, with a break of up to 3 months in between, can also be considered to be continuous (Policy)

See Resources in International Social Security Agreements for examples of totalisation.

Greek period of coverage:

• means a period of insurance, for instance, a period during which contributions were paid, or any equivalent period as defined in the Greek legislation
• where equivalent periods may include deemed periods, such as for child rearing or military service
• where both actual and deemed periods may be used when totalising for Australian qualification purposes, as long as they are certified, and don’t overlap
• must be certified by the Greek Competent Institution

Note:

• Contribution periods under the civil servants (DIMOSIO) and the merchant marines (NAT) pension schemes cannot be used for totalisation to meet the residence requirement for Australian Age Pension.
• OGA contributions were only compulsory from 1998 so continuous periods of at least one calendar year of full-time employment after age 21 completed in the agricultural sector before 1998 may be included

Greek contributions are:

• usually provided on the liaison from IKA
• rarely provided on the liaison from OGA

If contributions are required for totalisation, a liaison must be sent to the relevant fund. If the Greek fund is not known, the liaison should be sent to EFKA First Regional Employee Branch of Attica.

• Include customer parents’ names on the liaison, if known
• Where the Greek liaison agency states ‘contributions not found’, it does not necessarily mean the customer does not have any contributions in Greece. Contact the customer and verify this with them
• Greece can be very slow in responding to liaison requests so requesting contributions from the customer may be quicker
• The customer will often have a copy of their Greek pension Notice of Grant. This usually shows the Greek contributions

OGA contributions for OGA:

• can be ‘assumed’ only if the customer is in receipt of the maximum basic component, currently 360 euro per month. The customer must be in receipt of OGA Age
• up to five years contributions can be assumed for totalisation but a liaison must be sent post grant to confirm contributions
• cannot be assumed if customer is in receipt of OGA INV or OGA uninsured pension

To be able to use the totalisation provisions, a person who is not an Australian resident at the date of lodgement must have at least 12 months Australian Working Life Residence (WLR) of which 6 months must be continuous (Article 11.4(a)).

Note: unlike WLR for rate, this period cannot be rounded.

No minimum WLR is needed if the person is an Australian resident at the date of lodgement (Article 11.4(b)).

Customers residing in Greece do not meet the ongoing residence requirement for DSP.

Unlike most other agreements, the Agreement with Greece refers to the Australian legislation to decide the income assessed and the maximum rate that is used in the rate calculation but specifies the proportion to be used (Article 12.1).

This means customers paid under the Agreement who are outside Australia have:

• a proportional rate paid according to their Australian Working Life Residence (WLR)
• additional child amounts (S14A SS(IA)A 1999) included, if eligible

The Greek Agreement does not include the proportionalisation of any Greek pension in the income test (Randisi concession).

Note: the Rate Limiter/Limited Rate is not applied.

300 versus 528 denominator

For customers who were Australian residents on 1 October 2008, the date the Agreement started, the proportion to be used is the customer's Australian WLR (to a maximum of 300 months) divided by 300 (Article 12.2).

For customers who were not Australian residents on implementation, the proportion is the customer's WLR (to a maximum of 528 months) divided by 528. This is referred to as the 528 denominator.

The Agreement proportional rate will override the domestic proportional rate for any absence within 2 years of the date they became an Australian resident again. In this case, code Agreement Country: and Agreement year: fields again on the Australian Residence Details (ARD) screen on departure. The 528 denominator applies for the duration of the absence, if the customer:

• is paid the 528 denominator rate,
• becomes an Australian resident again, and
• is transferred to autonomous

Note: In some circumstances, their partner's WLR may be used. See Australian Working Life Residence (WLR).

Non-proportional rate extension

Customers paid under the Agreement and temporarily outside Australia, cannot have their non-proportional portability rate extended if they are unable to return to Australia.

The proportional rate continues to apply for the first 26 weeks of a temporary return to Australia (Article 12.4).

• For returns to Australia before 9 June 2018, manually code Temporary Return to Aust Ind on the Residence Savings (RSS) screen.

Customers in Australia under the Agreement are generally paid a direct deduction rate (Article 12.6).

The Agreement does not include a comparison rate in Australia.

The inside Australia rate continues to be paid for the first 26 weeks of a temporary departure from Australia (Article 12.7).

Payments under the Agreement

Under the Agreement provided the customer remains qualified, Australian payments are payable indefinitely while the customer remains resident or present in either Australia or Greece (Article 5.1).

Third country portability under the Agreement

There is no portability for a permanent departure to a third country for a customer paid under the Agreement. See Portability of payments.

If necessary, a customer who receives an autonomous payment that stops being payable due to portability reasons can transfer to the Agreement to continue payment if:

• the payment is covered by the Agreement, and
• the customer can meet the lodgement provisions of the Agreement

If transferred to the Agreement, all Agreement rules apply to the customer, including portability and rate of payment.

See Transfers to international social security agreements.

A person who would be autonomously qualified but is paid under the Agreement can transfer from the Agreement to autonomous only if they are an Australian resident and in Australia.

Note: the 528 denominator rate may apply for any departures from Australia within 2 years of again becoming an Australian resident. See Rate calculation.

On return to Australia, system processing will automatically transfer from the Agreement to autonomous if the person is an Australian resident who has only used the Agreement to extend their portability while outside Australia.

Former resident provisions may affect customers who transfer to autonomous if they leave Australia again within 2 years of becoming an Australian resident.

Australian payments may be issued to customers outside of Australia. If the customer intends to be outside of Australia:

• long-term (12 months or longer), their Australian payment may be issued to an overseas bank account. See Overseas Bank Account Details (OBAD) for payment requirements by country
• for less than 12 months, payment will generally continue to their normal Australian bank account every 2 weeks

See Delivery of payments to Centrelink customers outside Australia.

For Greece, the Agreement covers the general and specific schemes, which apply to all employed persons and the self-employed as well as those covered by the agricultural insurance scheme (OGA).

Main payment

• ΓΉΡΑΤΟΣ/Γήρατος/Giratos - Old Age pension (AGE)

Supplementary payments/Allowances

• Επίδομα Κοινωνικής Αλληλεγγύης Συνταξιούχων (ΕΚΑΣ) – (Pensioner’s social solidarity benefit (EKAS))
• Σύνταξη Ανασφαλίστων Υπερηλίκων (Uninsured Aged person's pension) (OGA only)
• Child payments:
• Παιδική πληρωμή (Child payment)
• Oικογενειακά Eπιδόματα (Family benefits)
• Ενιαιο Επιδομα Στηριξησ Τεκνων (child support allowance)

The following known payments are paid by the Greek authorities but are not covered under the Agreement:

• Επιζώντων/Χηρείας (Survivor/Widows pension)
• Αναπηρίας (Disability pension)
• Δημόσιους υπαλλήλους (Civil servants)
• ΝΑΥΤΙΚΟΙ/Nαυτικούς (NAT) (Merchant marines)
• Greek austerity law exemption

For help with:

• Assessment of Greek pensions, see Assessment
• Coding of Greek pensions, see Eligibility and Coding

The requirement to claim Greek pension applies to Greek AGE.

Note: Greek survivor pension (SUR) is not covered by the Agreement but may be paid to residents of Greece only. A Manual Follow-up (MFU) applies for customers who are resident in Greece and whose partner dies if the partner was receiving Greek AGE.

See Foreign pension claims.

The Eligibility and coding of foreign pensions tab contains detailed information on Greek payments that are subject to CFP legislation.

Claim pack is available for AGE.

Claim packs are issued through the Foreign Pension System (FPS). See Assisting customers to claims a foreign pension.

Specific requirements for Greek claims

The customer is to complete and provide the following:

All claims:

• Application for Greek Old Age Pension (GR-AUS1)
• Customers must provide certain Greek reference numbers. See Non-payment of Greek pensions and requests for Greek Reference Numbers (AMKA/AFM)
• Original Greek workbook

Requests for additional information

If details provided with the claim for Greek pension is incomplete, Greece will send requests for information in Greek direct to customers.

Note: details may also be needed after the decision to grant has been made, for example, life certificate and Greek reference numbers.

Receipt of foreign pension claim by Services Australia

Under the Administrative Arrangements, Greek forms can be lodged in Australia at any service centre. See Processing a foreign pension claim.

• All foreign pension claims and supporting documents must be scanned, and
• The original foreign claim form, the original Greek workbook and copies of supporting documents must be sent in paper form to Centrelink International Services (CIS). See Processing a foreign pension claim

Centrelink International Services (CIS) only:

CIS will complete the following or arrange for the following to be completed as necessary and attach to the foreign pension claim to send to the agreement country. See Agreement Liaison Detail (ALD) for method of transmission.

All claims:

• AUS187GR - Australian/Greek Social Security Agreement

The liaison form for Greece populates Australian historical residence (RSAHR).

For help with creating and completing the liaison form, see Agreement liaisons, NZ CICs and exchange of information.

The original Greek workbook is sent to Greece and a photocopy is returned to the customer.

Enquiries about claims for Greek payments in Greece or a third country should be directed to the Greek social security authorities.

Greek pensions may be paid by direct deposit in Australia.

Any queries about the non-payment of Greek pension should be directed to the Greek pension authorities.

Agreement pensions are paid as 12 regular monthly payments.

Coded as Frequency: 'ANN'.

Note:

• 2 annual bonus payments are paid for blind or disabled pensioners (εξωιδρυματικό επίδομα or επίδομα απόλυτης αναπηρίας) which need to be coded as Frequency: '14P'
• Small rates of pension may be paid less frequently, for example, annually or biannually. Amounts still need to be coded as Frequency: 'ANN'

Other benefits or private pensions are normally paid monthly or annually.

Bonus payments before 1 January 2013:

Bonus payments for periods before 1 January 2013 were paid as the equivalent of two extra monthly payments over the year.

Code as Frequency: '14P'.

However, for IKA pensions of 400 Euro per month or higher paid between 1 July 2010 and 1 January 2013, the bonus was an extra 800 Euro per annum.

Code total of (gross monthly rate ETAM component x 12 + 800 and ETEAM component x 14) as Frequency: 'ANN'.

Note: for pensions over 2500 Euro per month, bonus payments may be pro-rata. An official statement should verify these amounts.

Greek pensions must be recorded in the source currency - Euro (EUR). Official statements provide the foreign currency amounts.

Amounts recorded in source currency on the Foreign Pensions Details (FPD) screen must not be changed to the Australian dollar amount.

Note: payments into Australia are paid in Australian dollars.

Greek pensions may be increased for CPI or cost of living irregularly subject to various factors.

Increases are generally determined around April or May each year but applied retrospectively and arrears paid from 1 January. Ad-hoc increases may also occur at other times, for example, from 1 July.

The amount and date of CPI increases varies between the pension funds.

Prior to January 2023, there were no CPI increases to Greek pensions paid by EFKA IKA/OGA since 2008 for OGA and 2012 for IKA.

For information on bulk data exchanges and auto adjusted CPI increases, see International Data Exchange Program and auto-indexation of foreign pensions.

• directly deducted (Article 12.6) and ignored in the income test (Section 8(8)(zc) Social Security Act 1991) for customers under the Greek Agreement who are in Australia
• ordinary income (not proportionalised) for customers paid:
• under the Greek Agreement who are outside Australia (Article 12.1)
• autonomously who are inside or outside Australia
• under an agreement other than Greece or New Zealand who are inside or outside Australia

See Rate Calculation for when a direct deduction or proportional rate is applied.

Note:

• Greek pensions may be reduced because of Greek austerity laws number 4024, 4051 and 4093. See Greek austerity law exemption
• Each member of a couple is deemed to receive half of the total amount received by the couple (Article 12.8)

• ΕΠΙΖΩΝΤΑΣ/Επιζώντων - Survivor pension
• ΧΗΡΕΣ/Χηρείας - Widow pension
• ΑΝΑΠΗΡΙΑS/Αναπηρίας - Disability pension
• ΔΗΜΟΣΙΟΥΣ ΥΠΑΛΛΗΛΟΥΣ/Δημόσιους υπαλλήλους - Civil servants’ pension
• ΝΑΥΤΙΚΟΙ/Nαυτικούς/NAT - Merchant marine payments

These payments are exempt income for customers paid under the Agreement or autonomously, who are outside Australia and for the first 26 weeks of a temporary return to Australia (Article 12.5):

• Επίδομα Κοινωνικής Αλληλεγγύης Συνταξιούχων ΕΚΑΣ - Pensioners' Social Solidarity Benefit (EKAS)
• Σύνταξη Ανασφαλίστων Υπερηλίκων - Uninsured Aged Person's Pension (OGA)
• Παιδική πληρωμή - Child payment

Child payment (Παιδική πληρωμή) including Family payment (Oικογενειακά επιδόματα) and Child support allowance (Επιδομα στηριξησ μονοπαιδιου τεκνον) is exempt for customers paid:

• under the agreement who are outside Australia (and for the first 26 weeks of a temporary return to Australia) where the child meets the definition of a dependent child (section 8(8)(j) Social Security Act 1991) ignoring the residence requirement (the child does not need to have lived in Australia). Otherwise, assess the same as the agreement pension
• autonomously where the child meets the definition of a dependent child (section 8(8)(j) Social Security Act 1991) (if outside Australia, ignore the residence requirement (the child does not need to have lived in Australia). Otherwise, assess as ordinary income

In 2010, Greece warned that it may default on their loans. The European Union and International Monetary Fund provided billions of euros in emergency funds in return for austerity measures. Austerity measures were the first of a number of countermeasures to counter the Greek government-debt crisis in 2010.

A number of laws were introduced including the:

• first law (4024/11) which states a reduction of 20-40% on pension amounts exceeding 1000 and 1200 euros
• second law (4051/12) which states a second reduction of 12% to pension amounts exceeding 1300 euros, and
• third law (4093/12) which states a reduction of 5, 10, 15 and 20% to all pensions exceeding 1000, 1500, 2000 and 3000 euros respectively

Amounts recorded under items 4024, 4051 and 4093 on a customer’s Greek pension statement are not considered to be part of the gross rate.

The customer receives no value for these reductions.

This means that the amount of Greek Old Age Pension after these reductions should be assessed and coded. No other reductions or deductions are allowed, for example, for tax or health insurance.

This decision is based on a policy determination.

Greek pension basics

The words used on Greek pension statement for payment type and amount stated (gross/net) does not vary. Finding the keywords on the statement will assist in determining the pension type and amount.

See Greek simple words and phrase translations for common words and phrases used on Greek pension statements.

The gross rate of Greek pension, (before any deduction, apart from Greek austerity law exemption) is maintained.

If the liaison from EFKA (IKA) shows the pension amount, still request a current pension statement, as the liaison does not always show any exempt or supplement payments.

Pension amounts shown on EFKA (OGA) liaison are usually complete.

Greek pension type

The type of pension can be determined from IKA/OAEE pension statements by the single standalone number at the start (for OAEE) and at the end (for IKA) of the customer’s AM number. The number denotes the type of pension the customer receives:

1 = DSP

2 = AGE

3 = SUR

On OGA pension statements, the pension type can be identified by the starting letter of the pension type:

• Γ = G (ΓGiratosHPATOΣ) = Age
• A = A (ΑΝΑΠΗΡΙΑSAnapirias) = Invalid/Disability
• Y = Y (ΥΠΕΡΉΛΙΚΟΣ) = Uninsured

Greek pension number glossary

• AMKA (AMKA)(AMKA) Αριθμός Μητρώου Κοινωνικής Ασφάλισης -Ασφάλισης - Greek Social Security Number:
• contains 11 digits
• usually starts with date, month and year of birth
• must be coded on the Foreign Claim Detail (FGD) screen on the Foreign Description: field.
• OGA AM (OΓA AM) OΓA Αριθμός Μητρώου – OGA’s Reference Number:
• generally, 13 digits numeric characters long
• AM - Greek Insurance Number:
• generally, 6 or 7 digits long
• AFM (AΦΜ) Αριθμός Φορολογικού Μητρώου - Greek Tax Number:
• contains 9 digits

The Agreement includes embargo provisions (Article 16.2) but they are not used.

Arrears debts for customers and partners are raised under s1228A Social Security Act 1991 and recovered via normal methods under the Act. See Comparable Foreign Payment (CFP) lump sum arrears debts.

When an arrears period is not provided, the arrears period end date may be assumed to be the end of the month before the date on the notice or liaison form.

A contravention debt may also occur if the customer does not advise of the grant of their Greek payment within their notification period. See Foreign Pension coding.

Note: Greek pension authorities may withhold customers’ Greek payment if they do not receive the required Greek reference numbers from the customer. See Non-payment of Greek pensions and requests for Greek Reference Numbers (AMKA/AFM).

• IKA-ETAM: Life certificates are generally issued to customers with their grant notice and need to be submitted every year between October and December
• OGA: Life certificates may be issued to pensioners outside Greece every two years

Greek Life Certificates can be certified by an officer of Services Australia.

For information on helping customers with life certificates, see Assisting customers to maintain an existing foreign pension.

Greek pension statements are varied and can be issued:

• monthly
• three monthly
• six monthly or
• annually

Customers in Australia are sent notices at grant and changes of rate, for example, indexation.

There are several financial documents from Greece that can be requested from the customer to assess a claim for an Australian payment or reassess existing Australian entitlements.

Note: this information is outside the scope of the Agreement.

Tax returns:

• E1 - tax return the customer completes
• Apart from listing income and expenses, the E1 can also help confirm the primary residence at item 211/212. This shows the m2 of their primary residence and can be cross checked with the ENFIA
• There is a bank account number that can be coded on the last page of the E1 in table 10. Check this account has been declared
• Ekkatharistiko - Greek Tax Return issued by tax office

Property statements:

• ENFIA (ETAK/FAP) - Greek property statement showing government values for real estate/urban land
• Table 2 shows rural land but does not provide values
• This form can be requested in lieu of a Real estate details (Mod R) form
• E2 - Greek rental statement showing amounts received for each property and how many months per year the real estate was rented
• E9 - Greek property and land statement, without any property values provided. Not usually requested as the ENFIA now provides both

The E9, ENFIA, and ETAK/FAP have columns that are the same for each form. The main columns required for claims processing are:

• KATHGORIA AKINTIOU (type of property)
• 1 = Single residence flat/apartment
• 2 = House
• 3 = Commercial/Retail
• 4 = Urban Land
• 5 = Farm Buildings/Warehouse
• 6 = Parking Space
• 9 = Tourist Facility
• OPOTHOS (floor/level of the property)
• 1 = First floor (2 = second floor etc.)
• Y = Basement
• 99 = Unfinished floor
• KYRIOI XORO - area of the property in square metres
• AXIA AKINITOU - far right hand column, shows the value in Euro

Business:

• E3 - Business Profit and Loss

For information on how to assess and code Greek income and asset, see Foreign income and assets.

The Greek pension authorities may contact customers in Australia who are receiving or have claimed Greek pension asking them to provide their:

• Αριθμός Μητρώου Κοινωνικής Ασφάλισης (AMKA) - Greek Social Security Number, and
• Αριθμός Φορολογικού Μητρώου (AΦΜ) - Greek Tax Number (AFM)

If not provided, the Greek authorities may contact customers in Australia requesting confirmation or rejecting claims and stopping existing payments.

In most cases, there will still be significant delays before payment is received even for customers who have complied with all the requirements for payment. In recognition of these delays, Centrelink International Services (CIS) delay the processing of arrears debts when notice of the grant of a Greek pension (NOG) is received.

Access staff should encourage customers to deal with the Greek authorities in the first instance but may refer customers having trouble to CIS. See Resources for a link.

Process to get AMKA/AFM

Information for staff and customers and copies of forms and translations are available through the International Services homepage. See Resources for a link.

The process to get an AMKA number is provided through completing the Greek claim form or completing an authorisation on the notices sent by the Greek authorities. Certification by a staff member of the agency is acceptable for these forms.

However, neither the Greek pension authorities nor the agency can help customers to get an AFM. Customers will need to deal directly with the Greek tax authority.

Requirement to claim or maintain Greek pension (CFP) + Read more ...

Process for Greek pension Notices of Grant (NOGs) + Read more ...

Customer in financial hardship + Read more ...

Processing Greek pension Notice of Grant (NOG) reviews + Read more ...