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Sectoral construction plan/ From January 15, field checks for under-declaration of salaries

2026-01-17 13:54:00, Ekonomi CNA

Sectoral construction plan/ From January 15, field checks for under-declaration

In the framework of the implementation of the Sectoral Plan for Construction and the increase in social security contributions, through the declaration of real salaries by profession in the construction sector, the Tax Administration announces that, after about 30 days from the publication of the indicative salary list for this sector, specifically starting from January 15, field inspections will begin.

The checks will be carried out mainly on entities assessed as at risk for underdeclaration of salaries, which have been previously notified by the Tax Administration, but have not reflected changes in the payroll, despite the electronic notification sent to their accounts in the tax system, e-Filing.

The focus of the controls will be the verification of salaries declared in the payroll, comparing them with the indicative salaries according to the respective professions, a list sent to the taxpayers' electronic accounts, as well as published on the official website of the Tax Administration.

We would like to inform you that any taxpayer who declares salaries below the indicative salary level, or who changes the profession of employees in order to avoid declaring real salaries, thereby jeopardizing the payment of social contributions and pensions, will be considered at risk and as such will be subject to control by specialized structures of the Tax Administration.

The Tax Administration calls on all taxpayers to take the necessary legal measures to accurately declare employee salaries, in order to avoid administrative and legal measures.

Below is the electronic message sent to taxpayers identified as at risk in the Construction sector, dated 15.12.2025.

The Tax Administration has begun implementing the plan in the Construction Sector (Construction process and its auxiliary activities), with the aim of raising taxpayer awareness, but also measures for real and timely declaration of tax obligations.

The Tax Administration has data about you, obtained from the APT, local government bodies, real estate agencies, tax returns, monthly payrolls, self-declared fiscalized invoices, what your suppliers declare for supplies of goods and services to you, etc.

The Tax Administration encourages you to fulfill your obligation regarding:

Declaration of each employee employed

Real declaration of salaries based on profession and labor market

For each sale/transaction carried out by you, issuing fiscalized invoices with NIVF/NSLF (including prepayments)

Purchase of any goods/services with a regular tax invoice

Accurate declaration of data in the Taxpayer register

Accurate declaration of premises rental contracts

Using only certified fiscalization software

Failure to comply with the above points and any non-compliance with the purpose of tax avoidance that is noted in the Tax Administration's analyses, categorizes you as a risk subject, therefore verification and monitoring actions will be taken by the Tax Administration structures.

While the failure to declare employees and the under-declaration of their salaries is considered a serious violation as it undermines the guarantee of social security and pensions. For this purpose, in-depth investigations and controls will be undertaken against every taxpayer assessed with this risk for every process of their activity, including transactions with suspicious sources of income in cooperation with other law enforcement agencies.

We remain confident that you will appreciate and understand this call, which aims not only to reduce informality in the economy, but also to establish social justice towards your employees./ Monitor 





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