Blog

As we all know, in recent years the tax landscape has changed radically as well as the labor and insurance landscape. So in this cycle of changes and new laws, all sectors of the economy were affected. Not only business people (self-employed, traders, etc.) but also employees and farmers. To these are added the changes in the labor relations of farmers and workers.

In July, the decision of the Ministry of Labor was voted with number 39391/835 / 16-07-2018 for the obligation to keep the “Book of Daily Bulletins of Employed Personnel”. New book, new obligations for agricultural activity and new status in labor relations. But let us see in more detail what the above decision provides.
Who is responsible for keeping the book?

Obliged are all employers who employ: a) fishermen with a dependent relationship or employment contract, including third-country fishermen insured with EFKA and b) transferable third-country nationals who are invited to the country for employment in agriculture and who are covered by EFKA insurance.
What does the book consist of?

The full details of the type of work (agricultural work, fishing work) and the liable employer are listed at the beginning. It is in two copies and is considered by the competent services of EFKA. The first of the copies is a responsible statement and is held by the competent department of EFKA and the other remains with the executive.

The book then consists of at least (31) sheets in three copies. The first copy is submitted to EFKA at the end of each month of employment and until the end of the submission of the Detailed Periodic Declaration (APD). The second is the Control Sheet and the third remains on the stem. All three sheets are completed. On the upper side are the details of the work, Α.Μ. of the employer and the visa protocol number. The serial number and details of the employee are written vertically (Name, father’s name, AMKA and VAT number, specialty, work permit number for third-country nationals and transferees, gross salary, employee signature and employer signature).
Where is the Employee Daily Booklet kept?

The Employee Daily Diary book is kept at the place of work. In the case of fishing operations this is observed per employer and per fishing vessel. In the case of agricultural work, if an employer has more than one place of supply, then a separate book is kept for each place and the Identity Number of the Property (ATAK) or the sublease contract number of the agricultural plot must be indicated in order to certify the exact place of agricultural supply. work. But there is also the possibility that an employee is employed in more than one place on the same day. Then the employed staff is listed with their full details in the first place of work while in the books of the next jobs we write only the name of the employee and the indication “he was also employed in the jobs with No. Prot. Book Visa D. / EFKA service.
What are the obligations of the employer?

The employer is obliged to procure and keep the book of Employee Daily Bulletins at the place of work. As mentioned above, the book consists of 31 pages and the employer must consider a new book every month in the services of EFKA. It must be made available to the audit bodies of the Ministry of Labor, Social Security and Social Solidarity, the Coast Guard, the Police Authorities when requested.

In case of audit, the second copy of the book is cut during the audit and in case of violation by one of the above services, then it is notified to the competent auditing bodies.

The book is kept by the employer for five (5) years from the end of the work.

The adoption of this decision does NOT require the submission of a Staff Working Hours Schedule and consequently the announcement of recruitment in the Ergani information system.
What sanctions and fines are imposed if a violation is found?

If an employer does not consider, does not observe or does not demonstrate for any reason to the competent audit bodies a fine of three hundred (300.00) euros is imposed on the competent auditor as well as a fine for undeclared work. In addition, the non-listing of the employed personnel constitutes an infringement and is considered undeclared work. The fine for undeclared work as they were determined by the circular 36 / 23-08-2018 amounts to the amount of 10,500 euros for each undeclared worker identified during the on-site inspection. A fine which is reduced under conditions such as those mentioned in the above circular.

The entries in the book are handwritten. Incorrect registration delete is left without the use of corrective or other deletion material. The new registration with the complete and correct data is done in the next line. Those employers who do not observe this method of registration and make use of the above removal methods are fined in the order of five hundred (500.00) euros.

In case of non-completion or incorrect completion of the relevant columns of the book, penalties from three hundred (300.00) euros up to fifty thousand (50,000.00) euros are imposed following a reasoned act of the audit body as defined in article 24 of law 3996/ 2011 codified in accordance with article 33 of law 4488/2017.

So a new provision which has direct application in our prefecture as a large part of the population is engaged in agricultural activity. It is also important to draw attention to the way of insurance of the above employees because they are now covered by the insurance of EFKA (t.IKA).