What Greece's Court of Audit is being asked to decide about the pensioners' solidarity contribution

Greece's Court of Audit (Ελεγκτικό Συνέδριο, Elegktiko Synedrio) has been asked a narrow question that matters to many pensioners: may the pensioners' solidarity contribution be charged at a single rate on a whole pension, rather than only on the part above €1,400? ¹ΕΛ A special court sent the question to the Court of Audit because it concerns all public-sector pensioners ²ΕΛ. The hearing before the court's Plenary (Ολομέλεια, Olomeleia) was set for Wednesday 4 November 2026, after adjournments on 10 June and 7 October 2026, according to CNN Greece and ERTnews ³⁴. Whether that hearing went ahead had not been reported when we published; we list it under "What we don't know yet".

What is the pensioners' solidarity contribution?

The pensioners' solidarity contribution, known as ΕΑΣ (Εισφορά Αλληλεγγύης Συνταξιούχων, Eisfora Allilengyis Syntaxiouchon), is a deduction from pensions charged under Article 38 of law 3863/2010 ⁷⁸. For public-sector pensions, the parallel provision is Article 11 of law 3865/2010 ⁸.

In 2026, ΕΑΣ applies to main pensions above €1,468.01 a month, in eight brackets with rates from 3% to 14% ⁹¹⁵. Most outlets put the number of pensioners who pay it at about 440,000 ¹⁰¹²¹⁵. CNN Greece and ERTnews give 450,000 ³⁴.

The thresholds now rise every year under Article 14 of law 5162/2024, published in the Government Gazette (ΦΕΚ, FEK) on 5 December 2024 ⁷. That article links the yearly rise to the rule in Article 14(4)(a) of law 4387/2016 ⁸. For 2027, outlets report that the thresholds will rise by 2.8%, in line with the projected pension increase, lifting the first threshold from €1,468.01 to €1,509.11 ⁹¹⁰¹¹.

What exactly is the Court of Audit being asked?

The President of the Court of Audit set the case down in an act dated 27 April 2026, which the court posted on its website on 5 May 2026 ¹. The act brings the case as a pilot case (πρότυπη δίκη, protypi diki) under Article 163(1) and (4) of law 4700/2020 ¹. A pilot case sends one lawsuit to the Plenary to settle a question of wider importance with consequences for a broader group, which the act names as civil-service pensioners ¹ΕΛ. The Greek term used, πολιτικοί συνταξιούχοι, means civilian public-sector pensioners, not politicians ¹.

The question is whether ΕΑΣ may be calculated by applying a single rate to the whole pension, "without deducting a portion of 1,400 euros" and charging the bracket rate only on the part above it, in our translation ¹ΕΛ. The act tests that method against Articles 2(1), 4(1) and (5), 5(1) and 25(1) and (4) of the Constitution ¹. Press reports summarise this as a question of equality and proportionality ¹⁶¹³.

The Court of Audit is asked whether ΕΑΣ may be charged at one rate on the whole pension, instead of only on the part above €1,400. ¹

The act's figure is €1,400; the 2026 threshold reported by the press is €1,468.01, after the yearly rises introduced by law 5162/2024 ¹⁷⁹.

Whose case is it, and how did it reach the Plenary?

Nikolaos Angelaras, a retired judge whom decision 255/2021 describes as honorary President of the Court of Audit («Πρόεδρος Ελεγκτικού Συνεδρίου επί τιμή»), filed the lawsuit on 29 October 2020 ². CNN Greece and ERTnews call him a former President of the court and spell his surname Angeleras ³⁴. He had retired on 1 July 2015 ².

The lawsuit first went to the Special Court of Article 88(2) of the Constitution, known as the Misthodikeio (Μισθοδικείο) or "pay court" ². In decision 255/2021, decided on 18 May 2021 and published on 5 October 2021, that court sent the ΕΑΣ question on to the Court of Audit ². Its reason, in our translation, was that the issues "concern all public-sector pensioners without distinction, and not judicial officers specifically" ²ΕΛ.

His claim covers 1 January to 30 September 2019 and totals €13,400.91, which on his account is a difference in the pension he received over that period ². He also seeks the refund of every difference arising from the non-graduated calculation and the interruption of the limitation period, according to CNN Greece and ERTnews ³⁴.

The Court of Audit first set the hearing for Wednesday 10 June 2026 at 12.00 ¹. According to CNN Greece and ERTnews, that hearing was adjourned at the State's request, and on 7 October 2026 the case was put back again, to 4 November 2026 ³⁴. Press reports describe the bench as the major plenary of the court ³⁴.

Hasn't the court already ruled on ΕΑΣ?

It has, on a different question. In decision 1477/2021, the Court of Audit plenary held that ΕΑΣ on public-sector pensions was unconstitutional up to 31 December 2018 and constitutional from 1 January 2019, when the money began to go to ΑΚΑΓΕ (AKAGE), the pension reserve fund ⁵⁶. For the period up to 2018 it followed the plenary's earlier decision 244/2017, which had found ΕΑΣ unconstitutional; for the period from 2019 it departed from it ⁶.

The new case does not ask whether ΕΑΣ may be charged at all; it asks whether the way it is calculated is compatible with the Constitution ¹. The applicant's disputed period begins on 1 January 2019, the date from which decision 1477/2021 held the contribution itself constitutional ²⁵.

What would a win change, and for whom?

The dispute is about what the rate is applied to. Under the current method, once a pension crosses the threshold, the rate for its bracket applies to the whole pension ¹⁵². Under the method the applicant argues for, the first €1,400 would be left aside and the bracket rate would apply only to the part above it ¹. For any pension above the threshold, the same rate on a smaller base means a smaller deduction, by our calculation ¹. We have not set out a worked example, because the sources we read do not give the full 2026 bracket table in a form we could check.

The act frames the question as one for civil-service pensioners ¹. Outlets speak of 440,000 to 450,000 pensioners without saying how many of them draw public-sector pensions ³¹⁰. To Vima reports that lawyers expect a ruling to extend to the private sector, but neither the court's act nor decision 255/2021 addresses private-sector pensions ¹³¹². Nor do they settle whether a ruling would bring refunds, or for which periods; the applicant's own claim covers nine months of 2019 ².

When will the Court of Audit rule?

Not on the day of the hearing. Several outlets report that a decision is expected in 2027, an expectation in.gr attributes to legal circles («νομικούς κύκλους») ^14101112.

The government has not reformed ΕΑΣ in the meantime ¹⁰. It raised the annual allowance for pensioners over 65 from €300 to €400 instead, and in.gr reports that changes to ΕΑΣ have been left until after the elections ¹⁰¹⁴.

Do pensioners need to do anything now?

No. Nothing changes while the case is pending: ΕΑΣ is still deducted under the current rules, with thresholds that rise each year ⁷⁹. The court's act sets down one pensioner's lawsuit as a pilot case and asks nothing of other pensioners ¹. We will update this article when the Plenary's decision, or a new hearing date, is reported.