Μισθοδοσία στην Κύπρο

Cyprus payroll requires monthly calculation of employee income tax (PAYE), social insurance contributions (currently 8.8% employee + 8.8% employer), General Healthcare System contributions, and various sector-specific withholdings. Most Cyprus accounting firms offer payroll services alongside bookkeeping, typically priced per employee.

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Cyprus payroll obligations

Employers must calculate and remit monthly: employee income tax under PAYE (deducted at source based on employee tax code), social insurance contributions of 8.8% employee + 8.8% employer (capped at €62,868 annual salary base for 2024), General Healthcare System (GESY) contributions of 2.65% employee + 2.9% employer (on income up to €180,000), Redundancy Fund 1.2% employer, Industrial Training Fund 0.5% employer (some sectors), and Human Resource Development Authority 0.5% employer (most sectors).

Total employer cost above gross salary is approximately 14-16% depending on applicable funds.

Filing and reporting

Monthly filings via the Social Insurance Services portal are due by the 10th of the following month. Late filings attract fines and interest. Annual employer certificates (Form IR63) summarising employee tax and social insurance withholdings must be provided to employees and filed with the Tax Department by 31 May of the following year. Employees requiring tax adjustments can submit revised TD59 tax code requests to their employer.

Payroll service pricing

Cyprus payroll service pricing is typically per-employee per-month. Standard rates: 1-10 employees €15-€30 per employee/month; 11-50 employees €10-€20; 50+ employees €7-€15. Additional charges may apply for payslip distribution, direct bank transfers, bespoke reporting, or annual returns. Setup fees typically €200-€500.

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Limassol Centre Limassol · 35 με αυτή την ειδικότητα Strovolos Nicosia · 28 με αυτή την ειδικότητα Nicosia Centre Nicosia · 27 με αυτή την ειδικότητα Aglantzia Nicosia · 15 με αυτή την ειδικότητα Larnaca Centre Larnaca · 14 με αυτή την ειδικότητα Kato Polemidia Limassol · 12 με αυτή την ειδικότητα Mesa Geitonia Limassol · 11 με αυτή την ειδικότητα Lakatamia Nicosia · 9 με αυτή την ειδικότητα Paphos Centre Paphos · 8 με αυτή την ειδικότητα Engomi Nicosia · 8 με αυτή την ειδικότητα Agioi Omologites Nicosia · 7 με αυτή την ειδικότητα Agios Andreas Nicosia · 7 με αυτή την ειδικότητα

Συχνές ερωτήσεις

What is the total employer cost of hiring in Cyprus?

On top of gross salary, employers typically pay 8.8% social insurance, 2.9% GESY, 1.2% Redundancy Fund, and 0.5-1% training funds — total 13-14%. Salary above the social insurance ceiling (€62,868 in 2024) has reduced employer costs (GESY only above ceiling). Example: €30,000 gross salary costs employer approximately €33,900-€34,200.

Can I pay my employees monthly, weekly, or fortnightly?

Cyprus employers can choose payment frequency, though monthly is standard. Payment must occur by the last working day of the pay period. Employment contracts should specify the pay frequency and date.

Are directors treated as employees for payroll purposes?

Executive directors who receive salary are treated as employees for PAYE and social insurance. Non-executive directors receiving director fees may be treated differently — sometimes as self-employed for social insurance, sometimes as employees depending on the arrangement. Specialist advice is recommended for board fee structuring.

How does the 13th salary work in Cyprus?

The 13th salary (Christmas bonus) is not statutorily required in Cyprus but is customary in many sectors. Where included in employment contracts or collective agreements, it is paid before Christmas and is subject to standard tax and social insurance. Some contracts also include a 14th salary paid at Easter.

Do I need to enrol employees in a pension scheme?

Cyprus does not have auto-enrolment pension legislation like the UK. State pension is provided through the Social Insurance system. Employers may voluntarily offer private pension schemes (occupational pensions) — these are increasingly common as recruitment tools but not mandatory.

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