Cyprus · Payroll

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.

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.