Cyprus Payroll
How to compute Cyprus Payroll for Cyprus, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
What this covers — Cyprus, 2025
- Income Tax Withholding (PAYE)
- Social Contributions -- Employee Deductions
- Social Contributions -- Employer Contributions
- Minimum Wage and Hiring Mechanics
- New-Resident Income-Tax Exemptions
- Conservative Defaults
- Required Inputs + Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic — apply directly)
- Tier 2 Catalogue (reviewer judgement required)
- Excel Working Paper Template
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Cyprus Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Cyprus accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Cyprus to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Cyprus →Depends on
About
Use this skill whenever asked about Cyprus payroll processing for employed persons. Trigger on phrases like "Cyprus payroll", "PAYE Cyprus", "TD7", "TD63", "TD59", "TD1 Cyprus", "Social Insurance Cyprus", "GESY", "GHS contribution", "Cyprus payslip", "net salary Cyprus", "tax withholding Cyprus", "employer social cost Cyprus", "Redundancy Fund", "HRDA", "Social Cohesion Fund", "Central Holiday Fund", "insurable earnings ceiling Cyprus", "minimum wage Cyprus", "ERGANI", "50% expat exemption Cyprus", "20% new-resident exemption", "TAX FOR ALL", "TFA", "gross to net Cyprus", "salary calculation Cyprus", or any question about computing employee pay, withholding income tax, or social contributions for Cyprus-based employees. This skill covers PAYE income tax withholding, Social Insurance (employee and employer), General Healthcare System (GHS/GESY), the employer-only Redundancy / HRDA / Social Cohesion / Central Holiday funds, the new-resident 20% and 50% income-tax exemptions, minimum wage, and filing obligations. ALWAYS read this skill before processing any Cyprus payroll.
The full rule
The complete, step-by-step rules for Cyprus Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Cyprus tax skills
Other Cyprus computations in the OpenAccountants library.