ΣΥΝΟΛΙΚΟΣ ΚΑΙ ΕΤΗΣΙΟΣ ΠΡΟΫΠΟΛΟΓΙΣΜΟΣ ΕΡΓΟΥ Σ.Γ.Ε. Ασωμάτων (ΤΡΟΠΟΠΟΙΗΣΗ)
ΕΛΛΗΝΙΚΟΣ ΓΕΩΡΓΙΚΟΣ ΟΡΓΑΝΙΣΜΟΣ-ΔΗΜΗΤΡΑ · Δυτικός Τομέας Αθηνών · Published Oct 5, 2026
Where a translation is available, a tender title is shown in English, labelled, with the original one click away. Authority names are shown as their source publishes them, and CPV descriptions in Greek.
- Budget
- €51,939
- Deadline
- not stated
- CPV
- 09132000-3 · 09135100-5 · 09310000-5 +42
An informational summary. It does not replace the official tender documents. Always confirm the deadline and the terms against the official ΚΗΜΔΗΣ record before submitting a bid.
Details
- Contracting authority
- ΕΛΛΗΝΙΚΟΣ ΓΕΩΡΓΙΚΟΣ ΟΡΓΑΝΙΣΜΟΣ-ΔΗΜΗΤΡΑ
- ΑΦΜ (VAT no.)
- 090045689
- Excluding VAT
- €51,939.34
- Including VAT
- €64,325.58
- Region
- Δυτικός Τομέας Αθηνών (EL302)
- Contract type
- Προμήθειες
- Record type
- Advance notice
- Published
- Oct 5, 2026
Net amount received
What a contract payment leaves once the contracting authority withholds the statutory deductions and income tax.
The tender documents and the paying authority decide. This is a calculation under the general rules, not tax or legal advice.
| Item | Amount |
|---|---|
| Amount excluding VAT | €51,939.34 |
| Deduction for ΕΑΔΗΣΥ (0.1%)ν. 4412/2016, άρθρο 350 §3, όπως αντικαταστάθηκε με το άρθρο 7 ν. 4912/2022 · 30/09/2026 | − €51.94 |
| Income tax withheld (1%) on €51,887.40ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 · 30/09/2026ΠΟΛ.1131/25.5.1994 · 30/09/2026 | − €518.87 |
| Net amount received | €51,368.53 |
The record also carries CPV 09310000, which the law exempts from withholding as «ηλεκτρικό ρεύμα», alongside other items. Here the rate is applied to the whole amount; compute each part separately.ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 εδ. β΄ περ. ββ΄ · 03/10/2026
CPV 64200000: the law exempts «τηλεφωνικές συνδιαλέξεις» from withholding, and it is not certain that it covers this item. Here the withholding is computed; if the paying authority does not withhold, the net amount is €51,887.40.ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 εδ. β΄ περ. ββ΄ · 03/10/2026
The income tax was withheld under the general rule. The law puts this withholding on «φορείς γενικής κυβέρνησης εκτός από τις κεφαλαιουχικές εταιρείες» (general-government bodies other than capital companies): if the buyer is a capital company it is not made, and the net amount is €51,887.40. The record does not state the buyer's legal form; state it in the field above. ΚΗΜΔΗΣ states the buyer as «ΝΠΙΔ», which does not show whether it is a capital company.ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 εδ. α΄ · 04/10/2026Codified text as read on www.taxheaven.gr; not read at an official source.
VAT is received on top and paid over, and is not included. The tax withheld is credited against the year's income tax (art. 64 §4 ΚΦΕ).
Rules for a payment on 06/10/2026 · sources checked on 30/09/2026
Basis of calculation
Deductions are computed on the amount excluding VAT. Withholding on goods, fuels and services is computed on the amount after the deductions; on works and on an individual's fees, on the amount excluding VAT. The tender documents may set further deductions, depending on the buyer and the funding.
No tax is withheld when the payment is for electricity, telephone calls, telegrams, stamps, town gas (φωταέριο), water or tickets (case ββ), nor on a purchase of up to €150 without a contract (case αα) or from the suppliers of case δδ. The record is read as such only when every one of its CPV codes is one of these items; otherwise you set it under type of contract.ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 εδ. β΄ περ. ββ΄ · 03/10/2026
The withholding on goods, fuels and services is owed by «φορείς γενικής κυβέρνησης εκτός από τις κεφαλαιουχικές εταιρείες» (general-government bodies other than capital companies). No record states the buyer's legal form, so you state it; the category the registry states for the buyer can only suggest the answer «No».ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 εδ. α΄ · 04/10/2026Codified text as read on www.taxheaven.gr; not read at an official source.
Not withheld
- Stamp duty 3% and ΟΓΑ 20% on the deductions: not charged on payment orders from 01/12/2024.ν. 5177/2025, άρθρα 1-31 · ΕΑΔΗΣΥ, έγγραφο 3074/31.03.2025 · 30/09/2026
- 0.02% deduction for the ΕΣΗΔΗΣ system: not charged until the joint ministerial decision of art. 36 §6 ν. 4412/2016 is issued.ν. 4412/2016, άρθρο 376 §18 (άρθρο 25 ν. 5039/2023) · 30/09/2026
- Deductions for ΤΣΜΕΔΕ and ΕΜΠ on works payments: abolished in 2016.ν. 4393/2016, άρθρο 2 §6α · ΝΣΚ 129/2019 · 30/09/2026
Minimum legal labour cost
A cleaning tender: article 68 of Law 3863/2010, applied through article 92 §5 of Law 4412/2016, requires the offer to state the staff, days and hours, the collective agreement, the legal pay and the contributions. Enter the tender's figures to see the minimum the offer must cover.
The tender notice prevails. This is the minimum legal cost for staff without prior service, not legal advice.
| Cost item | Contract amount |
|---|---|
| Basic payΥΑ 8934/27.03.2026 (ΦΕΚ Β' 1759/27.03.2026) · 30/09/2026 | €12,820.08 |
| Night-work premium (25%)π.δ. 62/2025 (ΦΕΚ Α' 121/11.07.2025), άρθρο 150 · 30/09/2026 | €0.00 |
| Sunday-work premium (75%)π.δ. 62/2025 (ΦΕΚ Α' 121/11.07.2025), άρθρο 219 · 30/09/2026 | €0.00 |
| Public-holiday premium (75%)π.δ. 62/2025 (ΦΕΚ Α' 121/11.07.2025), άρθρο 219 · 30/09/2026 | €0.00 |
| Christmas bonusπ.δ. 62/2025 (ΦΕΚ Α' 121/11.07.2025), άρθρο 143 · 30/09/2026 | €1,070.05 |
| Easter bonusπ.δ. 62/2025 (ΦΕΚ Α' 121/11.07.2025), άρθρο 143 · 30/09/2026 | €642.03 |
| Leave allowanceπ.δ. 62/2025 (ΦΕΚ Α' 121/11.07.2025), άρθρο 223 · 30/09/2026 | €534.17 |
| Employer e-EFKA contributions (21.79%)e-ΕΦΚΑ, εγκύκλιος 38/2024, πίνακας ενεργών ΚΠΚ από 01.01.2025 · 03/10/2026 | €3,282.95 |
| ΕΛΠΚ contributione-ΕΦΚΑ, Γενικό Έγγραφο 2338673/01-09-2026 · 03/10/2026 | €20.00 |
Computed on the statutory minimum wage only. If a collective agreement with higher pay binds you (an enterprise agreement, a sectoral one declared generally binding, or the one the tender notice names), the minimum cost is higher than the amount shown, and that amount does not cover the pay you owe. This tool does not check which agreement applies to you: enter its pay in the collective-agreement field.
Where collective agreements and their extension decisions are published:Υπουργείο Εργασίας και Κοινωνικής Ασφάλισης, «Συλλογικές Ρυθμίσεις Εργασίας» · 03/10/2026
- Minimum contract cost
- €18,369.28
- Minimum cost per hour worked
- €8.83
- over 2,080 hours worked
Rates in force on 06/10/2026 · sources checked on 30/09/2026
Basis
Hourly wage: monthly ÷ 25 × 6 ÷ 40, or daily × 6 ÷ 40. A manual worker's monthly pay: daily × 26. Bonuses are computed on regular pay including premiums, increased by the leave allowance's share, and pro rata to the contract's months. For full-time staff the premiums bear no contributions.
The employee's contributions (13.37%) are inside the pay.
Not included: prior service, overtime, leave cover (the persons you enter must also cover leave), administrative cost, consumables, contractor's profit and statutory deductions, which article 68 asks to be priced separately.
Lots
- 0165-ΤΟΚΟΙ ΚΑΙ ΣΥΝΑΦΗ ΕΞΟΔΑΥπηρεσία€30.00
- 0263-ΦΟΡΟΙ - ΤΕΛΗΤεμάχιο€300.00
- 0362-ΠΑΡΟΧΕΣ ΤΡΙΤΩΝΤεμάχιο€3,508.06
- 0414-"ΕΠΙΠΛΑ ΚΑΙ ΛΟΙΠΟΣ ΕΞΟΠΛΙΣΜΟΣ"Τεμάχιο€201.61
- 0564-ΔΙΑΦΟΡΑ ΕΞΟΔΑΤεμάχιο€14,847.95
- 0624-"ΠΡΩΤΕΣ & ΒΟΗΘΗΤΙΚΕΣ ΥΛΕΣ"Τεμάχιο€16,922.69
- 0761-ΑΜΟΙΒΕΣ ΚΑΙ ΕΞΟΔΑ ΤΡΙΤΩΝΤεμάχιο€16,129.03
CPV codes
- 09132000-3Βενζίνη
- 09135100-5Πετρέλαιο θέρμανσης
- 09310000-5Ηλεκτρισμός
- 15700000-5Ζωοτροφές
- 19520000-7Πλαστικά προϊόντα
- 22453000-0Σήματα τελών κυκλοφορίας
- 22820000-4Έντυπα
- 24000000-4Χημικά προϊόντα
- 24440000-0Διάφορα λιπάσματα
- 30192000-1Προμήθειες ειδών γραφείου
- 30192110-5Μελάνια
- 30192700-8Γραφική ύλη
- 30199000-0Γραφική ύλη και άλλα είδη από χαρτί
- 31211300-1Ασφάλειες
- 31682210-5Όργανα και εξοπλισμός ελέγχου
- 33140000-3Ιατρικά αναλώσιμα
- 33141310-6Σύριγγες
- 33194120-3Αναλώσιμα έγχυσης
- 33196000-0Ιατρικά βοηθήματα
- 33600000-6Φαρμακευτικά προϊόντα
- 33631600-8Αντισηπτικά και απολυμαντικά
- 33651600-4Εμβόλια
- 33680000-0Φαρμακευτικά είδη
- 33696500-0Αντιδραστήρια εργαστηρίων
- 33741300-9Απολυμαντικά χεριών
- 33790000-4Εργαστηριακά είδη, είδη υγιεινής ή φαρμακευτικά είδη από γυαλί
- 38000000-5Εξοπλισμός εργαστηριακός, οπτικός και ακριβείας (εκτός από γυαλιά)
- 38300000-8Όργανα μετρήσεων
- 38400000-9Όργανα ελέγχου φυσικών χαρακτηριστικών
- 38500000-0Συσκευές ελέγχου και δοκιμών
- 38900000-4Ποικίλα όργανα εκτιμήσεων ή δοκιμών
- 39830000-9Προϊόντα καθαρισμού
- 44423000-1Διάφορα είδη
- 50000000-5Υπηρεσίες επισκευής και συντήρησης
- 63515000-2Ταξιδιωτικές υπηρεσίες
- 64200000-8Υπηρεσίες τηλεπικοινωνιών
- 66110000-4Τραπεζικές υπηρεσίες
- 71620000-0Υπηρεσίες αναλύσεων
- 73110000-6Υπηρεσίες έρευνας
- 79132000-8Υπηρεσίες πιστοποίησης
- 79212000-3Υπηρεσίες διαχειριστικού ελέγχου
- 79212100-4Υπηρεσίες οικονομικού διαχειριστικού ελέγχου
- 85200000-1Κτηνιατρικές υπηρεσίες
- 90910000-9Υπηρεσίες καθαρισμού
- 98300000-6Διάφορες υπηρεσίες