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A team of NTA Auditors-Inspectors, following a complaint, in September 2022, investigated a case concerning a retired NHS doctor, who served as Health Centre Director of the Region of Crete from 1989 until his retirement date and was informed by the competent e-EFKA (electronic National Social Security Fund) that he owed employer’s contributions of €25,000. According to his allegations, he had never had the status of employer, since he was a full-time NHS doctor. In addition, he stated that he had never been informed of this debt in the past.

Following correspondence between the NTA Auditors and the General Hospital of Heraklion (Crete) "Venizeleio - Pananio" and the complainant (e- EFKA), it emerged that the alleged employer (Health Centre) owed the complainant the amount of EUR 25,403.57 (main contribution and additional fees) for the period 04/2005 -12/2006. For that period of time, the e-EFKA considered the complainant to be responsible for the settlement of the above-mentioned insurance contributions, since, as Director of the Health Centre, he was registered as accountable.

Following a request by the complainant and the NTA, the General Hospital of Heraklion (Crete) 'VENIZELEIO - PANANIO' replied that:

 (a) for the period from 01/04/2005 to 31/12/2006, the "VENIZELEIO - PANANIO" Hospital was responsible for the withholding and reimbursement of the Health Centre’s insurance contributions and

 (b) the Health Centre had no income for the payment of its insurance contributions because they were paid by the "VENIZELEIO - PANANIO" Hospital.

Following the above, it was requested by the competent e-EFKA to clarify under which provisions refuses to exempt the complainant from the payment of the above insurance contributions, given that the Heraklion General Hospital "Venizeleio - Pananio" recognises it as responsible for their payment.

In a letter, the e-EFKA accepted the exemption of the insured person from the above contributions, while recognising the General Hospital 'VENIZELEIO - PANANIO' as the person liable for payment of the contributions.