Αναδρομικές εισφορές ΕΦΚΑ

μπλοκάκι (Άρθρο 39 §9 ν.4387/2016) lets a single-client (or ≤2-client) freelancer be treated for EFKA purposes as quasi-employed: the CLIENT pays the employer-side EFKA contribution as if the freelancer were staff, while the freelancer still invoices as ελεύθερος επαγγελματίας. If a tax/labour audit instead reclassifies the underlying relationship as disguised dependent employment (σχέση εξαρτημένης εργασίας), consequences fall mainly on the client/employer: retroactive employer EFKA contributions, wage top-up to the legal minimum, severance pay for the full tenure, unused annual leave, and Christmas/Easter/holiday bonuses, plus possible Labour Inspectorate (ΣΕΠΕ) administrative fines; the worker may also face retroactive freelancer tax/EFKA differences if the reverse recharacterisation occurs. lookbackYears=5 is the γενική παραγραφή (ordinary limitation period) under Άρθρο 36 ν.4174/2013 (Κώδικας Φορολογικής Διαδικασίας) for the tax authority to assess back tax/contributions, extendable to 10 years for non-filing and up to 20 years in specific fraud/concealment cases. No single standardised fixed-penalty euro figure or flat per-month interest rate specific to this reclassification scenario was found with confidence — administrative fines are set case-by-case by ΣΕΠΕ/e-ΕΦΚΑ — so penaltyRatePerMonth/fixedPenalty are left unset here; combine with the separate late-payment-interest calculator (id 29) for any accruing statutory interest on the assessed amount.