{ "name": "cyprusgrosstonet.com CY Payroll Deductions", "title": "CY Payroll Deductions", "url": "https://cyprusgrosstonet.com/datasets/cy-payroll-deductions/", "csv": "https://cyprusgrosstonet.com/datasets/cy-payroll-deductions.csv", "markdown": "https://cyprusgrosstonet.com/datasets/cy-payroll-deductions/index.md", "computed_at": "2026-11-07", "license": "https://cyprusgrosstonet.com/terms", "headline": "The CY Payroll Deductions carries 5 published figures read from 1 source's own page, from 0.50 to 8 percent, read 7 November 2026.", "quotes": [ "The CY Payroll Deductions carries 5 published figures read from 1 source's own page, from 0.50 to 8 percent, read 7 November 2026.", "2 of the 52 named sources read in full publish a figure; 50 publish none, read 7 November 2026.", "CY Payroll Deductions, deduction maximum-insurable-earnings: median 1,325 EUR across 1 source, read 7 November 2026.", "CY Payroll Deductions, deduction general-healthcare-system-ceiling: median 180,000 EUR across 1 source, read 7 November 2026.", "CY Payroll Deductions, deduction central-holiday-fund: median 8 percent across 1 source, read 7 November 2026.", "CY Payroll Deductions, deduction redundancy-fund: median 1.20 percent across 1 source, read 7 November 2026.", "CY Payroll Deductions, deduction human-resource-development-fund: median 0.50 percent across 1 source, read 7 November 2026.", "CY Payroll Deductions, deduction social-cohesion-fund: median 2 percent across 1 source, read 7 November 2026.", "CY Payroll Deductions, deduction general-healthcare-system: median 2.65 percent across 1 source, read 7 November 2026." ], "citation": "\"cyprusgrosstonet.com CY Payroll Deductions\", updated 2026-11-07, https://cyprusgrosstonet.com/datasets/cy-payroll-deductions/.", "changed_since": null, "national": { "unit": "%", "n": 5, "median": 2, "min": 0.5, "max": 8, "p25": 0.85, "p75": 5.325, "mean": 2.87, "units": { "%": 5, "EUR": 2 }, "published_sources": 2, "named_sources": 55, "read_sources": 52, "not_published": 50, "published_share": 0.038 }, "by_axis": { "deduction": { "maximum-insurable-earnings": { "EUR": { "n": 1, "median": 1325, "min": 1325, "max": 1325, "p25": 1325, "p75": 1325, "mean": 1325 } }, "general-healthcare-system-ceiling": { "EUR": { "n": 1, "median": 180000, "min": 180000, "max": 180000, "p25": 180000, "p75": 180000, "mean": 180000 } }, "central-holiday-fund": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "redundancy-fund": { "%": { "n": 1, "median": 1.2, "min": 1.2, "max": 1.2, "p25": 1.2, "p75": 1.2, "mean": 1.2 } }, "human-resource-development-fund": { "%": { "n": 1, "median": 0.5, "min": 0.5, "max": 0.5, "p25": 0.5, "p75": 0.5, "mean": 0.5 } }, "social-cohesion-fund": { "%": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "general-healthcare-system": { "%": { "n": 1, "median": 2.65, "min": 2.65, "max": 2.65, "p25": 2.65, "p75": 2.65, "mean": 2.65 } } } }, "rows": [ { "source": "Social Insurance Services: notice on the maximum insurable earnings for 2026", "url": "https://sisweb.mlsi.gov.cy/anotato2025/", "figure": "€1,325, ", "value": 1325, "unit": "EUR", "vat": null, "axis": { "deduction": "maximum-insurable-earnings" }, "retrieved_at": "2026-11-07", "quote": "NOTICE TO EMPLOYERS REGARDING THE MAXIMUM EARNINGS SUBJECT TO SOCIAL INSURANCE CONTRIBUTIONS, ANNUAL PAID LEAVE, REDUNDANCY FUND AND HUMAN RESOURCE AUTHORITY DEVELOPMENT LEVY (a) Maximum limit – weekly paid employees : €1,325, as from 05/01/2026", "source_class": "primary-government", "text_sha256": "02854689f73c78997651d04b152aba950d67e5f5bfe066b0b66596a1b5f1d521" }, { "source": "Ministry of Labour single digital gateway: contributions", "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F", "figure": "€ 180,000 ", "value": 180000, "unit": "EUR", "vat": null, "axis": { "deduction": "general-healthcare-system-ceiling" }, "retrieved_at": "2026-11-07", "quote": "For the Health Insurance Fund, a contribution is deducted on earnings up to € 180,000 annually.", "source_class": "primary-government", "text_sha256": "" }, { "source": "Ministry of Labour single digital gateway: contributions", "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "deduction": "central-holiday-fund" }, "retrieved_at": "2026-11-07", "quote": "The rate of contribution to the Central Holiday Funds is proportional to the days of annual leave to which the employee is entitled to ranging from 8% for 4 weeks leave, to 16% for 4 weeks leave.", "source_class": "primary-government", "text_sha256": "" }, { "source": "Ministry of Labour single digital gateway: contributions", "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F", "figure": "1.2%", "value": 1.2, "unit": "%", "vat": null, "axis": { "deduction": "redundancy-fund" }, "retrieved_at": "2026-11-07", "quote": "Contribution rate 1.2%: The entire contribution to the Redundancy Fund is paid by the employer.", "source_class": "primary-government", "text_sha256": "" }, { "source": "Ministry of Labour single digital gateway: contributions", "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F", "figure": "0.5%", "value": 0.5, "unit": "%", "vat": null, "axis": { "deduction": "human-resource-development-fund" }, "retrieved_at": "2026-11-07", "quote": "Contribution rate 0.5%: The entire contribution to the Human Resources Development Fund is paid by the employer.", "source_class": "primary-government", "text_sha256": "" }, { "source": "Ministry of Labour single digital gateway: contributions", "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "deduction": "social-cohesion-fund" }, "retrieved_at": "2026-11-07", "quote": "Contribution rate 2%: The entire contribution to the Social Cohesion Fund is paid by the employer.", "source_class": "primary-government", "text_sha256": "" }, { "source": "Ministry of Labour single digital gateway: contributions", "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F", "figure": "2,65%", "value": 2.65, "unit": "%", "vat": null, "axis": { "deduction": "general-healthcare-system" }, "retrieved_at": "2026-11-07", "quote": "The contribution rate is Employees 2,65%, Employers 2.90% State 4,70%", "source_class": "primary-government", "text_sha256": "" } ], "not_published": [ { "source": "Social Insurance Services: contribution announcement (Central Holiday Fund and the funds)", "url": "https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/E86DB36D4FB8D8B9C2258535002E24DE", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "Department of Labour Relations: how the minimum wage's contributions and NET pay are calculated", "url": "https://www.mlsi.gov.cy/mlsi/dlr/dlr.nsf/All/86D0993E0BE453C5C22586870039FCC6", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "Social Insurance Services (Gov.cy)", "url": "https://www.gov.cy/mlsi-sid/en/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Social Insurance Services (Ministry of Labour, Gov.cy)", "url": "https://www.gov.cy/mlsi/en/social-insurance-services/", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "Social Insurance Services: employers", "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page32_en/page32_en", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Social Insurance Services: self-employed categories", "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page95_en/page95_en?OpenDocument=", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Υπηρεσίες Κοινωνικών Ασφαλίσεων: επαγγελματικές κατηγορίες αυτοτελώς εργαζομένων", "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page95_gr/page95_gr?OpenDocument=", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Social Insurance Services: legislation", "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9CD6011AC9CD2687C2257A87002602C6?OpenDocument=", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Social Insurance Services: announcements", "url": "https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/BAA6F980808AED08C2258D420028C03F?OpenDocument=", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Social Insurance Services (index, EN)", "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/index_en/index_en?OpenDocument=", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Business in Cyprus: social insurance registration and contributions", "url": "https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Gov.cy service: social insurance total contribution statement", "url": "https://www.gov.cy/en/service/social-insurance-total-contribution-statement/", "retrieved_at": "2026-10-31", "reason": "read in full and no accepted figure on the page" }, { "source": "Tax Department (Gov.cy)", "url": "https://www.gov.cy/mof-tax/en/", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "Tax Department: General Healthcare System (GESY) guidance page", "url": "https://www.gov.cy/mof-tax/en/documents/geniko-systima-ygeias-gesy/", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Τμήμα Φορολογίας: Γενικό Σύστημα Υγείας (ΓεΣΥ)", "url": "https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/", "retrieved_at": "2026-10-31", "reason": "read in full and no accepted figure on the page" }, { "source": "Tax Department: Tax Reform 2026", "url": "https://www.gov.cy/mof-tax/en/documents/forologiki-metarrythmisi-2026/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Tax For All: Φορολογική Μεταρρύθμιση 2026", "url": "https://www.gov.cy/mof-tfa/forologiki-metarrythmisi-2026/", "retrieved_at": "2026-10-31", "reason": "read in full and no accepted figure on the page" }, { "source": "Tax Department presentation: Φορολογική Μεταρρύθμιση 2026 - Φόρος Εισοδήματος Ατόμου", "url": "https://www.gov.cy/mof-tfa/documents/paroysiasi-tmimatos-forologias-forologiki-metarrythmisi-2026-foros-eisodimatos-atomoy/", "retrieved_at": "2026-10-31", "reason": "read in full and no accepted figure on the page" }, { "source": "Announcement of the Tax Department on the reform - individual income tax", "url": "https://www.gov.cy/oikonomia/anakoinosi-tou-tmimatos-forologias-gia-ti-forologiki-metarrythmisi-foros-eisodimatos-atomou/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Gov.cy: the Tax Department's income tax calculation tool announcement", "url": "https://www.gov.cy/oikonomia/forologiki-metarrythmisi-foros-eisodimatos-atomou-diathesimotita-tou-ergaleiou-ypologismou-forou-eisodimatos/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Tax For All (the tax administration's portal)", "url": "https://www.gov.cy/mof-tfa/en/", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Health Insurance Organisation: GESY registration portal", "url": "https://registration.gesy.org.cy/", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "The Income Tax Law 118(I)/2002, consolidated (CyLaw)", "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "PwC Cyprus: individual - other taxes", "url": "https://taxsummaries.pwc.com/cyprus/individual/other-taxes", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "KPMG Cyprus: amendment to the maximum amount of insurable earnings for 2026", "url": "https://kpmg.com/cy/en/insights/tax-alerts/amendment-to-the-maximum-amount-of-insurable-earnings-for-2026.html", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "PwC Cyprus: the Cyprus tax reform", "url": "https://www.pwc.com.cy/en/services/tax-legal-services/tax-advisory-services/the-cyprus-tax-reform.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "EY: Cypriot government announces tax reform measures", "url": "https://www.ey.com/en_gl/technical/tax-alerts/cypriot-government-announces-tax-reform-measures", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Kreston ITH: Tax Facts 2026", "url": "https://ith.com.cy/tax-facts-2026/", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "Kreston ITH: revised tax facts 2025", "url": "https://ith.com.cy/revised-tax-facts-2025/", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "KTC: social insurance contributions in Cyprus 2026", "url": "https://www.ktc.com.cy/social-insurance-contributions-in-cyprus/", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Pitsas Insurances: social insurance Cyprus 2026", "url": "https://www.pitsasinsurances.com/en/article/social-insurance-cyprus/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "CyprusDesk: employer social insurance guide", "url": "https://cyprusdesk.com/guides/cyprus-social-insurance-employer-guide/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Nexora: Cyprus payroll and social insurance 2026", "url": "https://nexoracyprus.com/articles/cyprus-payroll-social-insurance-2026", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Cyprus Tax Life: social insurance 2026", "url": "https://www.cyprustaxlife.com/learn/social-insurance-cyprus", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "Cyprus Tax Life: personal income tax 2026", "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Cyprus Tax Life: GHS healthcare contribution", "url": "https://www.cyprustaxlife.com/learn/ghs-cyprus", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "Zeno Legal: social insurance and GESY 2026", "url": "https://www.zenolegal.com/resources/cyprus-social-insurance-ghs-gesy-2026", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Boundless: payroll taxes in Cyprus", "url": "https://boundlesshq.com/guides/cyprus/taxes/", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "IBCCS TAX: Cyprus personal income tax 2026", "url": "https://ibccs.tax/blog/cyprus-personal-income-tax-2026/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Constantinos Markou & Co: individual's rates of tax", "url": "https://www.cmarkou.com/tax/cyprus-tax-guide/individuals-rates-of-tax-in-cyprus/", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "Harneys: the key insights of the 2026 Cyprus tax reform", "url": "https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-the-key-insights-of-the-2026-cyprus-tax-reform/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Dixcart: Cyprus tax reform from 1 January 2026", "url": "https://www.dixcart.com/cyprus-tax-reform-key-changes-effective-from-1-january-2026/", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Trident Trust: summary of Cyprus's 2026 tax reforms", "url": "https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Sovereign Group: Cyprus brings comprehensive tax reform into force", "url": "https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Chambers & Co (chambers.law): Cyprus tax reform 2026", "url": "https://www.chambers.law/cyprus-tax-reform-2026-key-changes-for-individuals-and-businesses/", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "Polycarpos Philippou & Associates: Cyprus tax reform 2026", "url": "https://philippoulaw.com/articles/cyprus-tax-reform-2026/", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "Koufettas Law: Cyprus 2026 tax reform guide", "url": "https://koufettaslaw.com/cyprus-2026-tax-reform-complete-guide/", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Andreas Demetriades & Co: what is GESY", "url": "https://www.demetriadeslaw.com/what-is-gesy/", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Rightax: εισφορές στο ΓεΣΥ", "url": "https://rightax.com.cy/eisfores-gesy-kypros/", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Remote People: Cyprus payroll tax guide", "url": "https://remotepeople.com/countries/cyprus/hire-employees/payroll-tax/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://sisweb.mlsi.gov.cy/anotato2025/", "label": "Social Insurance Services: notice on the maximum insurable earnings for 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/E86DB36D4FB8D8B9C2258535002E24DE", "label": "Social Insurance Services: contribution announcement (Central Holiday Fund and the funds)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F", "label": "Ministry of Labour single digital gateway: contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mlsi.gov.cy/mlsi/dlr/dlr.nsf/All/86D0993E0BE453C5C22586870039FCC6", "label": "Department of Labour Relations: how the minimum wage's contributions and NET pay are calculated", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mlsi-sid/en/", "label": "Social Insurance Services (Gov.cy)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mlsi/en/social-insurance-services/", "label": "Social Insurance Services (Ministry of Labour, Gov.cy)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page32_en/page32_en", "label": "Social Insurance Services: employers", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page33_en/page33_en?OpenDocument=", "label": "Social Insurance Services: employed and self-employed persons", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page95_en/page95_en?OpenDocument=", "label": "Social Insurance Services: self-employed categories", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page95_gr/page95_gr?OpenDocument=", "label": "Υπηρεσίες Κοινωνικών Ασφαλίσεων: επαγγελματικές κατηγορίες αυτοτελώς εργαζομένων", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9CD6011AC9CD2687C2257A87002602C6?OpenDocument=", "label": "Social Insurance Services: legislation", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/BAA6F980808AED08C2258D420028C03F?OpenDocument=", "label": "Social Insurance Services: announcements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mlsi.gov.cy/sid", "label": "Υπηρεσίες Κοινωνικών Ασφαλίσεων (αρχική)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/index_en/index_en?OpenDocument=", "label": "Social Insurance Services (index, EN)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/", "label": "Business in Cyprus: social insurance registration and contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/en/service/social-insurance-total-contribution-statement/", "label": "Gov.cy service: social insurance total contribution statement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tax/en/", "label": "Tax Department (Gov.cy)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tax/en/documents/geniko-systima-ygeias-gesy/", "label": "Tax Department: General Healthcare System (GESY) guidance page", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/", "label": "Τμήμα Φορολογίας: Γενικό Σύστημα Υγείας (ΓεΣΥ)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tax/en/documents/forologiki-metarrythmisi-2026/", "label": "Tax Department: Tax Reform 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tfa/forologiki-metarrythmisi-2026/", "label": "Tax For All: Φορολογική Μεταρρύθμιση 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tfa/documents/paroysiasi-tmimatos-forologias-forologiki-metarrythmisi-2026-foros-eisodimatos-atomoy/", "label": "Tax Department presentation: Φορολογική Μεταρρύθμιση 2026 - Φόρος Εισοδήματος Ατόμου", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/oikonomia/anakoinosi-tou-tmimatos-forologias-gia-ti-forologiki-metarrythmisi-foros-eisodimatos-atomou/", "label": "Announcement of the Tax Department on the reform - individual income tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/oikonomia/forologiki-metarrythmisi-foros-eisodimatos-atomou-diathesimotita-tou-ergaleiou-ypologismou-forou-eisodimatos/", "label": "Gov.cy: the Tax Department's income tax calculation tool announcement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.cy/mof-tfa/en/", "label": "Tax For All (the tax administration's portal)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://registration.gesy.org.cy/", "label": "Health Insurance Organisation: GESY registration portal", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gesy.org.cy/", "label": "ΓεΣΥ (Health Insurance Organisation)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html", "label": "The Income Tax Law 118(I)/2002, consolidated (CyLaw)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxsummaries.pwc.com/cyprus/individual/other-taxes", "label": "PwC Cyprus: individual - other taxes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://kpmg.com/cy/en/insights/tax-alerts/amendment-to-the-maximum-amount-of-insurable-earnings-for-2026.html", "label": "KPMG Cyprus: amendment to the maximum amount of insurable earnings for 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.pwc.com.cy/en/services/tax-legal-services/tax-advisory-services/the-cyprus-tax-reform.html", "label": "PwC Cyprus: the Cyprus tax reform", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ey.com/en_gl/technical/tax-alerts/cypriot-government-announces-tax-reform-measures", "label": "EY: Cypriot government announces tax reform measures", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://ith.com.cy/tax-facts-2026/", "label": "Kreston ITH: Tax Facts 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://ith.com.cy/revised-tax-facts-2025/", "label": "Kreston ITH: revised tax facts 2025", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ktc.com.cy/social-insurance-contributions-in-cyprus/", "label": "KTC: social insurance contributions in Cyprus 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.pitsasinsurances.com/en/article/social-insurance-cyprus/", "label": "Pitsas Insurances: social insurance Cyprus 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://cyprusdesk.com/guides/cyprus-social-insurance-employer-guide/", "label": "CyprusDesk: employer social insurance guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://nexoracyprus.com/articles/cyprus-payroll-social-insurance-2026", "label": "Nexora: Cyprus payroll and social insurance 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cyprustaxlife.com/learn/social-insurance-cyprus", "label": "Cyprus Tax Life: social insurance 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus", "label": "Cyprus Tax Life: personal income tax 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cyprustaxlife.com/learn/ghs-cyprus", "label": "Cyprus Tax Life: GHS healthcare contribution", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.zenolegal.com/resources/cyprus-social-insurance-ghs-gesy-2026", "label": "Zeno Legal: social insurance and GESY 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://boundlesshq.com/guides/cyprus/taxes/", "label": "Boundless: payroll taxes in Cyprus", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://ibccs.tax/blog/cyprus-personal-income-tax-2026/", "label": "IBCCS TAX: Cyprus personal income tax 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.cmarkou.com/tax/cyprus-tax-guide/individuals-rates-of-tax-in-cyprus/", "label": "Constantinos Markou & Co: individual's rates of tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-the-key-insights-of-the-2026-cyprus-tax-reform/", "label": "Harneys: the key insights of the 2026 Cyprus tax reform", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.dixcart.com/cyprus-tax-reform-key-changes-effective-from-1-january-2026/", "label": "Dixcart: Cyprus tax reform from 1 January 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.tridenttrust.com/knowledge/news/summary-of-cyprus-s-2026-tax-reforms", "label": "Trident Trust: summary of Cyprus's 2026 tax reforms", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.sovereigngroup.com/news/cyprus-brings-comprehensive-tax-reform-into-force/", "label": "Sovereign Group: Cyprus brings comprehensive tax reform into force", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.chambers.law/cyprus-tax-reform-2026-key-changes-for-individuals-and-businesses/", "label": "Chambers & Co (chambers.law): Cyprus tax reform 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://philippoulaw.com/articles/cyprus-tax-reform-2026/", "label": "Polycarpos Philippou & Associates: Cyprus tax reform 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://koufettaslaw.com/cyprus-2026-tax-reform-complete-guide/", "label": "Koufettas Law: Cyprus 2026 tax reform guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.demetriadeslaw.com/what-is-gesy/", "label": "Andreas Demetriades & Co: what is GESY", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://rightax.com.cy/eisfores-gesy-kypros/", "label": "Rightax: εισφορές στο ΓεΣΥ", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://remotepeople.com/countries/cyprus/hire-employees/payroll-tax/", "label": "Remote People: Cyprus payroll tax guide", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 52 named sources that could be read published a usable figure; 50 published none and are recorded as not published, never filled in; 3 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 914 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per deduction per year: the rate, the band or ceiling it applies to, who pays it (employee, employer, state), the fund it goes to and the date it took effect - income tax under the bands as they stand from 1 January 2026, the Social Insurance contribution and its maximum insurable earnings, the GESY contribution and its €180,000 ceiling, and the employer-side Redundancy, Human Resource Development, Social Cohesion and Central Holiday funds. The derivation nobody publishes: the FULL WEDGE at each gross level - what the employer pays out, what the employee is deducted, what reaches the bank account and what share of the total cost each fund takes - computed across the whole gross range and re-computed for each year, so the change a reform or a ceiling rise makes is a series rather than an announcement. Every rate carries the authority page it was read from and the date it was read.", "embed": "

0.50 to 8 percent

5 published figures, CY Payroll Deductions, across 1 source, read 7 November 2026

Source: cyprusgrosstonet.com CY Payroll Deductions
" }