Cyprus · Payroll

Use this Guide for Cyprus payroll for employees. Trigger on "Cyprus payroll", "PAYE Cyprus", "TD59", "T.D.59A", "TD63", "TD7", "monthly PAYE return", "Tax For All", "TFA", "Social Insurance Cyprus", "GESY", "GHS contribution", "Redundancy Fund", "HRDA", "Social Cohesion Fund", "Central Holiday Fund", "insurable earnings ceiling Cyprus", "minimum wage Cyprus", "ERGANI", "new-resident exemption Cyprus", "expat exemption Cyprus", "article 8(23A)", "article 8(21A)", "article 8(21B)", "gross to net Cyprus", "Cyprus payslip" or "employer cost Cyprus". Covers PAYE withholding from the T.D.59A declaration under the reformed income tax scale, employee and employer social insurance and GHS, the employer-only funds and the insurable earnings ceiling, the new-resident exemptions as they affect withholding, the minimum wage, hiring registration, and the monthly and annual PAYE returns, payments and late-payment surcharge. Contribution detail is in cyprus-social-contributions; the employee's own return is in cyprus-income-tax.

Use this Guide for Cyprus social insurance and General Healthcare System (GHS/GESY) contributions for employees, employers, self-employed people and voluntary contributors. Trigger on "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", "Central Holiday Fund", "insurable earnings ceiling", "Cyprus payroll deductions", or when classifying Social Insurance Services (Υπηρεσίες Κοινωνικών Ασφαλίσεων), GESY or HIO debits on Cypriot bank statements. Covers employee, employer, state and self-employed shares, GHS rates by category, the employer-only funds, the maximum insurable earnings and the separate GHS annual maximum, GHS for non-residents, payment deadlines, late-payment charges, registration and new-hire notice. For PAYE income tax use cyprus-payroll or cyprus-income-tax.