It is not mandatory to count the marriage allowance in the calculation of the insurance contributions of construction workers and related professions.

The Ministry of Labour, in its response no. 30751/22-03-2023 addressed to ORTHOLOGISMOS S.A., following a relevant inquiry, clarifies the following:

1. It reiterates that the marriage allowance is mandatory for employers bound by relevant enterprise collective labour agreements — which in practice means that such companies must be members of the collective bodies that signed the respective agreements — while for all other businesses, it is optional.
2. The same applies to construction companies, as the relevant collective agreement has not been declared generally mandatory. Therefore, when calculating social security contributions for construction and technical works, the marriage allowance should not be taken into account.

The full response of the Ministry is available here.