Greek state commissioner backs overhaul of pensioners' solidarity levy at Court of Audit

Hearing before the plenary

On 4 November 2026, Georgios Voilis, the chief state commissioner of the Court of Audit, urged the grand plenary to change how the Pensioners' Solidarity Contribution (EAS) is calculated. The levy applies to pensions above 1,468 euros, and reports put the number of affected pensioners at either 440,000 or 450,000. The rate runs from 3% to 14% depending on the bracket, and the court was asked whether it should keep applying to the full pension or only to the part above the threshold. The session was presided over by Sotiria Dounis. The decision is expected to set case law for the whole pensioner population.

How the case reached the court

The challenge was brought by Nikos Angelaras, a former president of the Court of Audit. He first filed with the Misthodikeio, and the case was transferred to the Court of Audit in 2021, since when it has been postponed twice. When he filed, the threshold stood at 1,400 euros, while the articles cite 1,468 euros as the current figure. Angelaras also seeks the refund of the difference produced by the non-tiered calculation. Because the case was admitted as a test case, its outcome will bind every pensioner who has filed, and if the method is found unconstitutional, legislation is expected to follow.

The challenge in court

Lawyers Konstantinos Remelis, a law professor at the Democritus University of Thrace, and Dimitris Bourlos argued that a single rate on the whole pension, with no deduction up to 1,400 euros and no tiered rates above it, breaches articles 2, 4, 5 and 25 of the Constitution. They argued the change would be budget neutral, since no new measures would be needed, only a reduction in the yearly sum retained plus interest on a fund built up over 16 years. Voilis sided with the challengers. He said some pensioners pay between 5,000 and 6,000 euros a year through the levy, and in some cases up to 8,000 euros.

Voilis was careful to say that the aim was not to exempt higher earners from the levy.

“We do not claim in any way that those receiving larger pensions should not contribute to the EAS and to securing pensions for future generations.”

The commissioner's proposal

Voilis proposed that the exempt amount of 1,400 or 1,468 euros be extended to all pensioners, and that different rates be applied bracket by bracket. He framed the change as a constitutional requirement. The commissioner also left open the possibility of retroactive refunds if the plenary finds the calculation unconstitutional, though only pensioners who have filed appeals could claim them.

“In my opinion, the EAS must be reorganised and reformed, in line with the constitutional principles, so that it becomes more equal, more proportionate and ultimately fairer.”

The state's defence

The state was represented by Anastasios Koloutsos, deputy president of the State Legal Council, and legal adviser Dimitris Farmakis, who defended the constitutionality of the current method. Koloutsos said Angelaras's arguments did not rest on the spirit of constitutional requirements and legislation, and that he did not set out his claims clearly. The state side added that the calculation does not reduce pensioners' living standards and that the state respects citizens' economic circumstances. The ruling will determine whether the levy keeps applying to the full pension above the threshold.