Overview Of The New Refund Process

The Health Insurance Organization (OAY) has announced that any contributions exceeding €180,000 paid into the General Healthcare System Fund (ΓΕΣΥ) for contribution years commencing on or after January 1, 2025 will be refunded directly by the Tax Office, in accordance with the Tax Confirmation and Collection Law. This marks a significant shift in the administrative process, transferring responsibility from OAY to the Tax Office for these specific cases.

Refund Procedures And Guidelines

For contributions pertaining to the year that ends on or before December 31, 2024, the refund process will continue to be handled by OAY based on the existing decisions on refunds for amounts exceeding the maximum contributions.

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Extended Submission Period Under Revised Regulations

The announcement further clarifies that, in light of the amendments detailed in the 2025 decisions published in the Official Gazette on September 5, 2025, the deadline for submitting refund requests to OAY has been extended. Specifically, each refund claim must now be submitted within six years after the conclusion of the contribution year in question.

Accessing The New Refund Form

Interested parties seeking to file a refund claim for contributions exceeding €180,000 can obtain the new form directly from the OAY website under the GEΣΥ/Financial and General Accounting section. Detailed instructions and a direct hyperlink are provided for ease of access.

Implications For Contributors

This regulatory update streamlines the refund process and reinforces a robust oversight mechanism in line with current fiscal policies. Organizations and individuals alike should note these changes to ensure compliance and timely submission of claims, thereby avoiding any potential administrative delays.