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OpenAccountants/Skills/Cyprus Social Insurance & GHS (GESY) Contributions

Cyprus Social Insurance & GHS (GESY) Contributions

Asked about Cyprus social insurance and General Healthcare System (GHS/GESY) contributions for employees, employers, or self-employed individuals.

CyprusTax year 2025Draft — not yet signed off· Last reviewed Jun 4, 2026

What this covers — Cyprus, 2025

  • Required inputs and refusal catalogue
  • Payment pattern library
  • Worked examples
  • Tier 1 rules
  • Tier 2 catalogue
  • Excel working paper template
  • Bank statement reading guide
  • Onboarding fallback

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 Social Insurance & GHS (GESY) Contributions 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.

Use this in your AI

Using Claude Code, Cursor or Codex? Install these rules in one command:

$ npx openaccountants add CY

Want a licensed accountant to check your AI-generated return?

Get reviewed

The 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

About

Use this skill whenever asked about Cyprus social insurance and General Healthcare System (GHS/GESY) contributions for employees, employers, or self-employed individuals. Trigger on phrases like "how much social insurance do I pay in Cyprus", "Cyprus GESY contributions", "GHS rate", "employer on-cost Cyprus", "self-employed social insurance Cyprus", "Social Cohesion Fund", "Redundancy Fund", "HRDA contribution", "insurable earnings ceiling", "Cyprus payroll deductions", "Cyprus PAYE", or any question about Cyprus social-security or healthcare contribution obligations. Also trigger when classifying bank statement transactions that relate to Department of Social Insurance Services (Υπηρεσίες Κοινωνικών Ασφαλίσεων) debits, GHS/GESY payments, HIO (Health Insurance Organisation) payments, or government social-security remittances from Bank of Cyprus, Hellenic Bank, or other Cypriot banks. Also trigger when preparing a T.D.1 (TD1) personal income tax return where contribution deductibility or aggregate income caps are relevant. This skill covers social insurance employee/employer/self-employed rates, GHS/GESY rates across all income categories, employer-only funds (Social Cohesion, Redundancy, HRDA), insurable-earnings and GHS ceilings, payment schedule, registration, penalties, interaction with personal income tax, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Cyprus social-contribution work.

CyprusTax year 2025

The full rule

The complete, step-by-step rules for Cyprus Social Insurance & GHS (GESY) Contributions 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.

See all Cyprus skills →

1 of 5 in the CY workflow: