Cyprus social insurance rates: CY Payroll Deductions
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.
By deduction
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| deduction maximum-insurable-earnings | 1,325 EUR (one figure) | one figure, no range | 1 |
| deduction general-healthcare-system-ceiling | 180,000 EUR (one figure) | one figure, no range | 1 |
| deduction central-holiday-fund | 8 % (one figure) | one figure, no range | 1 |
| deduction redundancy-fund | 1.2 % (one figure) | one figure, no range | 1 |
| deduction human-resource-development-fund | 0.5 % (one figure) | one figure, no range | 1 |
| deduction social-cohesion-fund | 2 % (one figure) | one figure, no range | 1 |
| deduction general-healthcare-system | 2.65 % (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Ministry of Labour single digital gateway: contributions | 180,000 EUR | general-healthcare-system-ceiling | 2026-11-07 |
| Social Insurance Services: notice on the maximum insurable earnings for 2026 | 1,325 EUR | maximum-insurable-earnings | 2026-11-07 |
| Ministry of Labour single digital gateway: contributions | 8 % | central-holiday-fund | 2026-11-07 |
| Ministry of Labour single digital gateway: contributions | 2.65 % | general-healthcare-system | 2026-11-07 |
| Ministry of Labour single digital gateway: contributions | 2 % | social-cohesion-fund | 2026-11-07 |
| Ministry of Labour single digital gateway: contributions | 1.2 % | redundancy-fund | 2026-11-07 |
| Ministry of Labour single digital gateway: contributions | 0.5 % | human-resource-development-fund | 2026-11-07 |
The sentence each figure was read from (7)
- Ministry of Labour single digital gateway: contributions, read 2026-11-07:
For the Health Insurance Fund, a contribution is deducted on earnings up to € 180,000 annually.
- Social Insurance Services: notice on the maximum insurable earnings for 2026, read 2026-11-07:
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
- Ministry of Labour single digital gateway: contributions, read 2026-11-07:
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.
- Ministry of Labour single digital gateway: contributions, read 2026-11-07:
The contribution rate is Employees 2,65%, Employers 2.90% State 4,70%
- Ministry of Labour single digital gateway: contributions, read 2026-11-07:
Contribution rate 2%: The entire contribution to the Social Cohesion Fund is paid by the employer.
- Ministry of Labour single digital gateway: contributions, read 2026-11-07:
Contribution rate 1.2%: The entire contribution to the Redundancy Fund is paid by the employer.
- Ministry of Labour single digital gateway: contributions, read 2026-11-07:
Contribution rate 0.5%: The entire contribution to the Human Resources Development Fund is paid by the employer.
Read in full, publishes no figure
50 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Social Insurance Services: contribution announcement (Central Holiday Fund and the funds), read 2026-10-03: every candidate on the page was refused
- Department of Labour Relations: how the minimum wage's contributions and NET pay are calculated, read 2026-10-03: read in full and no accepted figure on the page
- Social Insurance Services (Gov.cy), read 2026-11-07: read in full and no accepted figure on the page
- Social Insurance Services (Ministry of Labour, Gov.cy), read 2026-10-03: read in full and no accepted figure on the page
- Social Insurance Services: employers, read 2026-09-12: read in full and no accepted figure on the page
- Social Insurance Services: self-employed categories, read 2026-09-12: read in full and no accepted figure on the page
- Υπηρεσίες Κοινωνικών Ασφαλίσεων: επαγγελματικές κατηγορίες αυτοτελώς εργαζομένων, read 2026-09-12: read in full and no accepted figure on the page
- Social Insurance Services: legislation, read 2026-09-12: read in full and no accepted figure on the page
- Social Insurance Services: announcements, read 2026-09-12: read in full and no accepted figure on the page
- Social Insurance Services (index, EN), read 2026-09-12: read in full and no accepted figure on the page
- Business in Cyprus: social insurance registration and contributions, read 2026-09-12: read in full and no accepted figure on the page
- Gov.cy service: social insurance total contribution statement, read 2026-10-31: read in full and no accepted figure on the page
- Tax Department (Gov.cy), read 2026-09-11: every candidate on the page was refused
- Tax Department: General Healthcare System (GESY) guidance page, read 2026-09-12: read in full and no accepted figure on the page
- Τμήμα Φορολογίας: Γενικό Σύστημα Υγείας (ΓεΣΥ), read 2026-10-31: read in full and no accepted figure on the page
- Tax Department: Tax Reform 2026, read 2026-11-07: read in full and no accepted figure on the page
- Tax For All: Φορολογική Μεταρρύθμιση 2026, read 2026-10-31: read in full and no accepted figure on the page
- Tax Department presentation: Φορολογική Μεταρρύθμιση 2026 - Φόρος Εισοδήματος Ατόμου, read 2026-10-31: read in full and no accepted figure on the page
- Announcement of the Tax Department on the reform - individual income tax, read 2026-11-07: read in full and no accepted figure on the page
- Gov.cy: the Tax Department's income tax calculation tool announcement, read 2026-11-07: read in full and no accepted figure on the page
- Tax For All (the tax administration's portal), read 2026-09-12: read in full and no accepted figure on the page
- Health Insurance Organisation: GESY registration portal, read 2026-09-12: read in full and no accepted figure on the page
- The Income Tax Law 118(I)/2002, consolidated (CyLaw), read 2026-09-12: every candidate on the page was refused
- PwC Cyprus: individual - other taxes, read 2026-10-03: every candidate on the page was refused
- KPMG Cyprus: amendment to the maximum amount of insurable earnings for 2026, read 2026-10-03: every candidate on the page was refused
- PwC Cyprus: the Cyprus tax reform, read 2026-09-12: every candidate on the page was refused
- EY: Cypriot government announces tax reform measures, read 2026-11-07: every candidate on the page was refused
- Kreston ITH: Tax Facts 2026, read 2026-10-31: every candidate on the page was refused
- Kreston ITH: revised tax facts 2025, read 2026-10-31: every candidate on the page was refused
- KTC: social insurance contributions in Cyprus 2026, read 2026-10-24: every candidate on the page was refused
- Pitsas Insurances: social insurance Cyprus 2026, read 2026-11-07: every candidate on the page was refused
- CyprusDesk: employer social insurance guide, read 2026-11-07: every candidate on the page was refused
- Nexora: Cyprus payroll and social insurance 2026, read 2026-10-24: every candidate on the page was refused
- Cyprus Tax Life: social insurance 2026, read 2026-10-31: every candidate on the page was refused
- Cyprus Tax Life: personal income tax 2026, read 2026-11-07: every candidate on the page was refused
- Cyprus Tax Life: GHS healthcare contribution, read 2026-10-31: every candidate on the page was refused
- Zeno Legal: social insurance and GESY 2026, read 2026-10-24: every candidate on the page was refused
- Boundless: payroll taxes in Cyprus, read 2026-10-17: every candidate on the page was refused
- IBCCS TAX: Cyprus personal income tax 2026, read 2026-11-07: every candidate on the page was refused
- Constantinos Markou & Co: individual's rates of tax, read 2026-10-31: every candidate on the page was refused
- Harneys: the key insights of the 2026 Cyprus tax reform, read 2026-11-07: every candidate on the page was refused
- Dixcart: Cyprus tax reform from 1 January 2026, read 2026-10-24: every candidate on the page was refused
- Trident Trust: summary of Cyprus's 2026 tax reforms, read 2026-10-24: every candidate on the page was refused
- Sovereign Group: Cyprus brings comprehensive tax reform into force, read 2026-11-07: every candidate on the page was refused
- Chambers & Co (chambers.law): Cyprus tax reform 2026, read 2026-10-31: every candidate on the page was refused
- Polycarpos Philippou & Associates: Cyprus tax reform 2026, read 2026-10-31: every candidate on the page was refused
- Koufettas Law: Cyprus 2026 tax reform guide, read 2026-09-12: every candidate on the page was refused
- Andreas Demetriades & Co: what is GESY, read 2026-09-12: every candidate on the page was refused
- Rightax: εισφορές στο ΓεΣΥ, read 2026-10-17: read in full and no accepted figure on the page
- Remote People: Cyprus payroll tax guide, read 2026-11-07: every candidate on the page was refused
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.
914 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (55)
- Social Insurance Services: notice on the maximum insurable earnings for 2026(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services: contribution announcement (Central Holiday Fund and the funds)(the publisher's own terms; quoted for reporting and comment)
- Ministry of Labour single digital gateway: contributions(the publisher's own terms; quoted for reporting and comment)
- Department of Labour Relations: how the minimum wage's contributions and NET pay are calculated(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services (Gov.cy)(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services (Ministry of Labour, Gov.cy)(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services: employers(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services: employed and self-employed persons(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services: self-employed categories(the publisher's own terms; quoted for reporting and comment)
- Υπηρεσίες Κοινωνικών Ασφαλίσεων: επαγγελματικές κατηγορίες αυτοτελώς εργαζομένων(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services: legislation(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services: announcements(the publisher's own terms; quoted for reporting and comment)
- Υπηρεσίες Κοινωνικών Ασφαλίσεων (αρχική)(the publisher's own terms; quoted for reporting and comment)
- Social Insurance Services (index, EN)(the publisher's own terms; quoted for reporting and comment)
- Business in Cyprus: social insurance registration and contributions(the publisher's own terms; quoted for reporting and comment)
- Gov.cy service: social insurance total contribution statement(the publisher's own terms; quoted for reporting and comment)
- Tax Department (Gov.cy)(the publisher's own terms; quoted for reporting and comment)
- Tax Department: General Healthcare System (GESY) guidance page(the publisher's own terms; quoted for reporting and comment)
- Τμήμα Φορολογίας: Γενικό Σύστημα Υγείας (ΓεΣΥ)(the publisher's own terms; quoted for reporting and comment)
- Tax Department: Tax Reform 2026(the publisher's own terms; quoted for reporting and comment)
- Tax For All: Φορολογική Μεταρρύθμιση 2026(the publisher's own terms; quoted for reporting and comment)
- Tax Department presentation: Φορολογική Μεταρρύθμιση 2026 - Φόρος Εισοδήματος Ατόμου(the publisher's own terms; quoted for reporting and comment)
- Announcement of the Tax Department on the reform - individual income tax(the publisher's own terms; quoted for reporting and comment)
- Gov.cy: the Tax Department's income tax calculation tool announcement(the publisher's own terms; quoted for reporting and comment)
- Tax For All (the tax administration's portal)(the publisher's own terms; quoted for reporting and comment)
- Health Insurance Organisation: GESY registration portal(the publisher's own terms; quoted for reporting and comment)
- ΓεΣΥ (Health Insurance Organisation)(the publisher's own terms; quoted for reporting and comment)
- The Income Tax Law 118(I)/2002, consolidated (CyLaw)(the publisher's own terms; quoted for reporting and comment)
- PwC Cyprus: individual - other taxes(the publisher's own terms; quoted for reporting and comment)
- KPMG Cyprus: amendment to the maximum amount of insurable earnings for 2026(the publisher's own terms; quoted for reporting and comment)
- PwC Cyprus: the Cyprus tax reform(the publisher's own terms; quoted for reporting and comment)
- EY: Cypriot government announces tax reform measures(the publisher's own terms; quoted for reporting and comment)
- Kreston ITH: Tax Facts 2026(the publisher's own terms; quoted for reporting and comment)
- Kreston ITH: revised tax facts 2025(the publisher's own terms; quoted for reporting and comment)
- KTC: social insurance contributions in Cyprus 2026(the publisher's own terms; quoted for reporting and comment)
- Pitsas Insurances: social insurance Cyprus 2026(the publisher's own terms; quoted for reporting and comment)
- CyprusDesk: employer social insurance guide(the publisher's own terms; quoted for reporting and comment)
- Nexora: Cyprus payroll and social insurance 2026(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Life: social insurance 2026(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Life: personal income tax 2026(the publisher's own terms; quoted for reporting and comment)
- Cyprus Tax Life: GHS healthcare contribution(the publisher's own terms; quoted for reporting and comment)
- Zeno Legal: social insurance and GESY 2026(the publisher's own terms; quoted for reporting and comment)
- Boundless: payroll taxes in Cyprus(the publisher's own terms; quoted for reporting and comment)
- IBCCS TAX: Cyprus personal income tax 2026(the publisher's own terms; quoted for reporting and comment)
- Constantinos Markou & Co: individual's rates of tax(the publisher's own terms; quoted for reporting and comment)
- Harneys: the key insights of the 2026 Cyprus tax reform(the publisher's own terms; quoted for reporting and comment)
- Dixcart: Cyprus tax reform from 1 January 2026(the publisher's own terms; quoted for reporting and comment)
- Trident Trust: summary of Cyprus's 2026 tax reforms(the publisher's own terms; quoted for reporting and comment)
- Sovereign Group: Cyprus brings comprehensive tax reform into force(the publisher's own terms; quoted for reporting and comment)
- Chambers & Co (chambers.law): Cyprus tax reform 2026(the publisher's own terms; quoted for reporting and comment)
- Polycarpos Philippou & Associates: Cyprus tax reform 2026(the publisher's own terms; quoted for reporting and comment)
- Koufettas Law: Cyprus 2026 tax reform guide(the publisher's own terms; quoted for reporting and comment)
- Andreas Demetriades & Co: what is GESY(the publisher's own terms; quoted for reporting and comment)
- Rightax: εισφορές στο ΓεΣΥ(the publisher's own terms; quoted for reporting and comment)
- Remote People: Cyprus payroll tax guide(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "cyprusgrosstonet.com CY Payroll Deductions", updated 2026-11-07, https://cyprusgrosstonet.com/datasets/cy-payroll-deductions/.
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Questions this data answers
What does Cyprus law take out of a gross salary - income tax, social insurance, GESY and the employer-side funds - at what rate, on what ceiling, and effective from when?
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.
Where do the figures in the CY Payroll Deductions come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 52 named sources were read and 2 publish a figure; the 50 that publish none are recorded as not published, never estimated.