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Presidential Decree of March 16/23, 1934, Law 5945: On the Pension and Self-Insurance Fund for Health Care Professionals

” Article 4:
1. All those practicing legally in Greece the profession of doctor, dentist, pharmacist, and veterinarian are compulsorily and without any other formality shareholders of the Fund. … 3. All shareholders of the fund are considered to be compulsorily registered with the relevant association."

Source: TSAY

All legally practicing doctors, dentists, pharmacists, and veterinarians in Greece, as self-employed or salaried employees, must be included in the Pension sector (Article 4 of the Civil Code 5945/34) as long as a diploma is used as a qualification to occupy the position. Also, those not practicing the health profession, health graduates, those employed for a fee in medical, pharmaceutical, and chemical companies and legal entities of all kinds, in any capacity (article 2 par.1 Law 982/79).
In the insurance of E.T.A.A. theSector of the Healthcare Professionals also includes medical graduates who are partners in a general partnership, a limited partnership, a limited liability company, a one-man limited liability company and members of the boards of directors of joint-stock companies with the object of medical, dental, pharmaceutical, veterinary and chemical work, as well as healthcare professionals who are partners or shareholders of companies of private primary health care organizations of the P.D. 84/2001 since in all these cases they offer their health services to the legal entity of the company, free of charge. The provision of their health services is proven by a certificate of the legal entity of the company.
Compulsorily covered by the Fund's insurance are:
  • Those employed in research programs of universities, hospitals, or other institutions.
  • The participants in postgraduate studies either as scholarships or without remuneration.
  • Those health workers who do an internship to obtain a license to practice without pay.
  • Those employed as consultants to companies or organizations in matters of their specialty if their relationship is not dependent.
  • Those who have businesses trading or importing items or providing services related to the health profession.
  • Those employed in non-governmental organizations inside or outside Greece without being paid.
The above persons are obliged to pay the contributions of the freely practicing health profession and for all branches of insurance, in accordance with the provisions of article 76 of Law 2676/1999. In this case, the contribution provided for by the provisions of paragraph 5 of article 4 as well as paragraph 1 of article 14 of Law 982/1979, as they apply, is not paid. If the healthcare professionals participate in more than one company or also exercise a liberal profession, they pay to ETAA. Healthcare Sector once the above levy. (Article 18 par. 4 Law 3232/04.)

The insurance begins with the start of the profession,regardless of the date of submission of the registration application to the Fund and ends with the cessation of the profession. και λήγει με τη διακοπή άσκησης επαγγέλματοςThe exercise of a profession is proven by income-expense books or certificates of salaried positions, Prefecture decisions for the granting of a license to operate a pharmacy, pharmacy, etc. (PD 517/88).

- Health insurance for periods of non-occupation of the profession:

Healthcare professionals (doctors, doctors, pharmacists, veterinarians) insured after 1/1/1993 (N.A.) may start and be insured with ETAA. Healthcare sector for two years, without it being necessary for them to prove that they are practicing a profession if the following conditions are met:

α. a. Be registered with the relevant Health Association..
b. That they have not run into another profession.

The insurance of healthcare professionals who fall under this category cannot exceed two (2) years and is interrupted when the healthcare professional begins to practice the health profession in any way or has switched to another profession.

To continue his/her insurance in accordance with the above, the healthcare professional is obliged to submit every year the statement of the previous year's income tax return and a responsible declaration of the current year, with which he will declare that the conditions of his insurance have not changed.

The right to insurance begins with the submission of the application, which is irrevocable. The insured person is obliged to pay the contributions of the self-employed healthcare professional as applicable each time and to pay the contributions of the first insurance category unless he chooses another insurance category at his request.

-Decision of Management Board 501/05:

Healthcare professionals may be insured for a period of up to 2 years without proving that they have been practicing a profession (either for the past or for the current period) as long as they request it with their application, which is final and irrevocable, by paying the prescribed contributions and on the condition that during the requested period of time they resided in Greece, had not switched to another profession and were not insured with another main insurance institution in Greece or abroad.

Optionally, the permanent Healthcare Officers and those who had exceeded the age of 50 or 62 on 1/1/80, provided that in this case they do not receive a pension from another source and have practiced the healthcare profession for 15 years. (N 982/79). Military personnel, if they continue to practice their profession after demobilization, are compulsorily insured in the Healthcare Sector (article 2 par 10 Law 2335/95).

Also, those who have 20 years of salaried service from the date of submission of the relevant application can continue their insurance until they reach the age limit (Article 14 ND 3348/55 and Article 19 of Law 1976/82), and self-employed persons if they submit the relevant application within a period of 3 months from the date of cessation of practicing the profession (art. 16 Law 1976/91). The insurance continues for the healthcare professionals who have been elected Members of Parliament, Mayors or Prefects and do not continue practicing the profession at the same time, for as long as the above capacity lasts.

The insuredperson can recognize their military service, the time of participation in the National Resistance, as well as, under certain conditions, the previous service as political refugees. The period of parental leave for raising children, the period of subsidy due to illness and regular unemployment and the period of educational leave without pay are also recognized as pensionable up to two years, under certain conditions, as set out in article 40 of Law 2084/92.

The time of specialization, military service, National Resistance, Parliamentarians, the time of practicing the profession in Egypt, Turkey, as well as the previous service of political refugees that is recognized or was recognized by older provisions, is also considered for the establishment of pension rights with certain conditions.

Those healthcare professionals who retire from the State or the wider Public sector and serve or are employed in positions in the Public or the wider Public sector and receive a pension and wages at the same time, then this time is not recognized as pensionable either by the State or by the other insurance bodies (art. 6 Law 1379/83, art. 17 Law 1489/84 and art. 8 Law 2592/98).

They are also insured at ETAA. Healthcare sector from 4/12/1991 and are excluded from the O.A.E.E. insurance, veterinariansthat trade veterinary medicinal products.

– Other information:

Time intervals between salaried positions, where there is no interruption of insurance and are considered pensionable, the insurance contributions of the freelancer should be paid with those applicable on the date of payment by the insured himself (i.e., burdened with any adjustments and additional fees).

For female healthcare professionals, who hold a salaried position, the unpaid period of pregnancy and maternity leave is considered pensionable and the insurance contributions of the self-employed person should be paid with those applicable on the date of payment by the insured herself (i.e. burdened with any adjustments and additional fees) after providing a certificate from the employer, which will state the exact period of time during which contributions have not been paid.

According to the provisions of article 141 of N3655/2008, contributions only for the pension sector must be paid or paid reduced by 50% during the twelve months following the month of childbirth or during the twelve months following the end of any subsidy due to caesarean section.

-Required supporting documents for retirement due to old age (P.D.517/88):

(Including among others)

Certificate of the relevant association in which the following information will be mentioned:
  1. registration date
  2. the registration number at the Association
  3. that the degree has been submitted
  4. the date of cessation of occupation and
  5. the date of deletion from the Association
In the case of registration in more than one Association, a certificate is required from all of them, unless the information is confirmed by the last Association. If a degree has not been submitted to the Association, a certified copy of the degree is required.
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