# 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.

Cyprus Gross to Net · https://cyprusgrosstonet.com/datasets/cy-payroll-deductions/ · computed 2026-11-07

**Range of the published figures:** 0.5 to 8 % (range 0.5 to 8 %; 5 published figures; 2 of 52 sources read publish one).

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 | 1,325 to 1,325 EUR | 1 |
| deduction general-healthcare-system-ceiling | 180,000 EUR | 180,000 to 180,000 EUR | 1 |
| deduction central-holiday-fund | 8 % | 8 to 8 % | 1 |
| deduction redundancy-fund | 1.2 % | 1.2 to 1.2 % | 1 |
| deduction human-resource-development-fund | 0.5 % | 0.5 to 0.5 % | 1 |
| deduction social-cohesion-fund | 2 % | 2 to 2 % | 1 |
| deduction general-healthcare-system | 2.65 % | 2.65 to 2.65 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F) | 180,000 EUR | general-healthcare-system-ceiling | 2026-11-07 |
| [Social Insurance Services: notice on the maximum insurable earnings for 2026](https://sisweb.mlsi.gov.cy/anotato2025/) | 1,325 EUR | maximum-insurable-earnings | 2026-11-07 |
| [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F) | 8 % | central-holiday-fund | 2026-11-07 |
| [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F) | 2.65 % | general-healthcare-system | 2026-11-07 |
| [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F) | 2 % | social-cohesion-fund | 2026-11-07 |
| [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F) | 1.2 % | redundancy-fund | 2026-11-07 |
| [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F) | 0.5 % | human-resource-development-fund | 2026-11-07 |

## The sentence each figure was read from (7)

- [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F), 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](https://sisweb.mlsi.gov.cy/anotato2025/), 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](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F), 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](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F), read 2026-11-07: "The contribution rate is Employees 2,65%, Employers 2.90% State 4,70%"
- [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F), 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](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F), 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](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F), 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

- [Social Insurance Services: contribution announcement (Central Holiday Fund and the funds)](https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/E86DB36D4FB8D8B9C2258535002E24DE), 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](https://www.mlsi.gov.cy/mlsi/dlr/dlr.nsf/All/86D0993E0BE453C5C22586870039FCC6), read 2026-10-03: read in full and no accepted figure on the page
- [Social Insurance Services (Gov.cy)](https://www.gov.cy/mlsi-sid/en/), read 2026-11-07: read in full and no accepted figure on the page
- [Social Insurance Services (Ministry of Labour, Gov.cy)](https://www.gov.cy/mlsi/en/social-insurance-services/), read 2026-10-03: read in full and no accepted figure on the page
- [Social Insurance Services: employers](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page32_en/page32_en), read 2026-09-12: read in full and no accepted figure on the page
- [Social Insurance Services: self-employed categories](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page95_en/page95_en?OpenDocument=), read 2026-09-12: read in full and no accepted figure on the page
- [Υπηρεσίες Κοινωνικών Ασφαλίσεων: επαγγελματικές κατηγορίες αυτοτελώς εργαζομένων](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page95_gr/page95_gr?OpenDocument=), read 2026-09-12: read in full and no accepted figure on the page
- [Social Insurance Services: legislation](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9CD6011AC9CD2687C2257A87002602C6?OpenDocument=), read 2026-09-12: read in full and no accepted figure on the page
- [Social Insurance Services: announcements](https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/BAA6F980808AED08C2258D420028C03F?OpenDocument=), read 2026-09-12: read in full and no accepted figure on the page
- [Social Insurance Services (index, EN)](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/index_en/index_en?OpenDocument=), read 2026-09-12: read in full and no accepted figure on the page
- [Business in Cyprus: social insurance registration and contributions](https://www.businessincyprus.gov.cy/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](https://www.gov.cy/en/service/social-insurance-total-contribution-statement/), read 2026-10-31: read in full and no accepted figure on the page
- [Tax Department (Gov.cy)](https://www.gov.cy/mof-tax/en/), read 2026-09-11: every candidate on the page was refused
- [Tax Department: General Healthcare System (GESY) guidance page](https://www.gov.cy/mof-tax/en/documents/geniko-systima-ygeias-gesy/), read 2026-09-12: read in full and no accepted figure on the page
- [Τμήμα Φορολογίας: Γενικό Σύστημα Υγείας (ΓεΣΥ)](https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/), read 2026-10-31: read in full and no accepted figure on the page
- [Tax Department: Tax Reform 2026](https://www.gov.cy/mof-tax/en/documents/forologiki-metarrythmisi-2026/), read 2026-11-07: read in full and no accepted figure on the page
- [Tax For All: Φορολογική Μεταρρύθμιση 2026](https://www.gov.cy/mof-tfa/forologiki-metarrythmisi-2026/), read 2026-10-31: read in full and no accepted figure on the page
- [Tax Department presentation: Φορολογική Μεταρρύθμιση 2026 - Φόρος Εισοδήματος Ατόμου](https://www.gov.cy/mof-tfa/documents/paroysiasi-tmimatos-forologias-forologiki-metarrythmisi-2026-foros-eisodimatos-atomoy/), 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](https://www.gov.cy/oikonomia/anakoinosi-tou-tmimatos-forologias-gia-ti-forologiki-metarrythmisi-foros-eisodimatos-atomou/), 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](https://www.gov.cy/oikonomia/forologiki-metarrythmisi-foros-eisodimatos-atomou-diathesimotita-tou-ergaleiou-ypologismou-forou-eisodimatos/), read 2026-11-07: read in full and no accepted figure on the page
- [Tax For All (the tax administration's portal)](https://www.gov.cy/mof-tfa/en/), read 2026-09-12: read in full and no accepted figure on the page
- [Health Insurance Organisation: GESY registration portal](https://registration.gesy.org.cy/), read 2026-09-12: read in full and no accepted figure on the page
- [The Income Tax Law 118(I)/2002, consolidated (CyLaw)](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html), read 2026-09-12: every candidate on the page was refused
- [PwC Cyprus: individual - other taxes](https://taxsummaries.pwc.com/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](https://kpmg.com/cy/en/insights/tax-alerts/amendment-to-the-maximum-amount-of-insurable-earnings-for-2026.html), read 2026-10-03: every candidate on the page was refused
- [PwC Cyprus: the Cyprus tax reform](https://www.pwc.com.cy/en/services/tax-legal-services/tax-advisory-services/the-cyprus-tax-reform.html), read 2026-09-12: every candidate on the page was refused
- [EY: Cypriot government announces tax reform measures](https://www.ey.com/en_gl/technical/tax-alerts/cypriot-government-announces-tax-reform-measures), read 2026-11-07: every candidate on the page was refused
- [Kreston ITH: Tax Facts 2026](https://ith.com.cy/tax-facts-2026/), read 2026-10-31: every candidate on the page was refused
- [Kreston ITH: revised tax facts 2025](https://ith.com.cy/revised-tax-facts-2025/), read 2026-10-31: every candidate on the page was refused
- [KTC: social insurance contributions in Cyprus 2026](https://www.ktc.com.cy/social-insurance-contributions-in-cyprus/), read 2026-10-24: every candidate on the page was refused
- [Pitsas Insurances: social insurance Cyprus 2026](https://www.pitsasinsurances.com/en/article/social-insurance-cyprus/), read 2026-11-07: every candidate on the page was refused
- [CyprusDesk: employer social insurance guide](https://cyprusdesk.com/guides/cyprus-social-insurance-employer-guide/), read 2026-11-07: every candidate on the page was refused
- [Nexora: Cyprus payroll and social insurance 2026](https://nexoracyprus.com/articles/cyprus-payroll-social-insurance-2026), read 2026-10-24: every candidate on the page was refused
- [Cyprus Tax Life: social insurance 2026](https://www.cyprustaxlife.com/learn/social-insurance-cyprus), read 2026-10-31: every candidate on the page was refused
- [Cyprus Tax Life: personal income tax 2026](https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus), read 2026-11-07: every candidate on the page was refused
- [Cyprus Tax Life: GHS healthcare contribution](https://www.cyprustaxlife.com/learn/ghs-cyprus), read 2026-10-31: every candidate on the page was refused
- [Zeno Legal: social insurance and GESY 2026](https://www.zenolegal.com/resources/cyprus-social-insurance-ghs-gesy-2026), read 2026-10-24: every candidate on the page was refused
- [Boundless: payroll taxes in Cyprus](https://boundlesshq.com/guides/cyprus/taxes/), read 2026-10-17: every candidate on the page was refused
- [IBCCS TAX: Cyprus personal income tax 2026](https://ibccs.tax/blog/cyprus-personal-income-tax-2026/), read 2026-11-07: every candidate on the page was refused
- [Constantinos Markou & Co: individual's rates of tax](https://www.cmarkou.com/tax/cyprus-tax-guide/individuals-rates-of-tax-in-cyprus/), read 2026-10-31: every candidate on the page was refused
- [Harneys: the key insights of the 2026 Cyprus tax reform](https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-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](https://www.dixcart.com/cyprus-tax-reform-key-changes-effective-from-1-january-2026/), read 2026-10-24: every candidate on the page was refused
- [Trident Trust: summary of Cyprus's 2026 tax reforms](https://www.tridenttrust.com/knowledge/news/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](https://www.sovereigngroup.com/news/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](https://www.chambers.law/cyprus-tax-reform-2026-key-changes-for-individuals-and-businesses/), read 2026-10-31: every candidate on the page was refused
- [Polycarpos Philippou & Associates: Cyprus tax reform 2026](https://philippoulaw.com/articles/cyprus-tax-reform-2026/), read 2026-10-31: every candidate on the page was refused
- [Koufettas Law: Cyprus 2026 tax reform guide](https://koufettaslaw.com/cyprus-2026-tax-reform-complete-guide/), read 2026-09-12: every candidate on the page was refused
- [Andreas Demetriades & Co: what is GESY](https://www.demetriadeslaw.com/what-is-gesy/), read 2026-09-12: every candidate on the page was refused
- [Rightax: εισφορές στο ΓεΣΥ](https://rightax.com.cy/eisfores-gesy-kypros/), read 2026-10-17: read in full and no accepted figure on the page
- [Remote People: Cyprus payroll tax guide](https://remotepeople.com/countries/cyprus/hire-employees/payroll-tax/), 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.

## Sources

- [Social Insurance Services: notice on the maximum insurable earnings for 2026](https://sisweb.mlsi.gov.cy/anotato2025/) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services: contribution announcement (Central Holiday Fund and the funds)](https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/E86DB36D4FB8D8B9C2258535002E24DE) (the publisher's own terms; quoted for reporting and comment)
- [Ministry of Labour single digital gateway: contributions](https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F) (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](https://www.mlsi.gov.cy/mlsi/dlr/dlr.nsf/All/86D0993E0BE453C5C22586870039FCC6) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services (Gov.cy)](https://www.gov.cy/mlsi-sid/en/) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services (Ministry of Labour, Gov.cy)](https://www.gov.cy/mlsi/en/social-insurance-services/) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services: employers](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page32_en/page32_en) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services: employed and self-employed persons](https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page33_en/page33_en?OpenDocument=) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services: self-employed categories](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page95_en/page95_en?OpenDocument=) (the publisher's own terms; quoted for reporting and comment)
- [Υπηρεσίες Κοινωνικών Ασφαλίσεων: επαγγελματικές κατηγορίες αυτοτελώς εργαζομένων](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/page95_gr/page95_gr?OpenDocument=) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services: legislation](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/9CD6011AC9CD2687C2257A87002602C6?OpenDocument=) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services: announcements](https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/BAA6F980808AED08C2258D420028C03F?OpenDocument=) (the publisher's own terms; quoted for reporting and comment)
- [Υπηρεσίες Κοινωνικών Ασφαλίσεων (αρχική)](https://www.mlsi.gov.cy/sid) (the publisher's own terms; quoted for reporting and comment)
- [Social Insurance Services (index, EN)](http://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/index_en/index_en?OpenDocument=) (the publisher's own terms; quoted for reporting and comment)
- [Business in Cyprus: social insurance registration and contributions](https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/) (the publisher's own terms; quoted for reporting and comment)
- [Gov.cy service: social insurance total contribution statement](https://www.gov.cy/en/service/social-insurance-total-contribution-statement/) (the publisher's own terms; quoted for reporting and comment)
- [Tax Department (Gov.cy)](https://www.gov.cy/mof-tax/en/) (the publisher's own terms; quoted for reporting and comment)
- [Tax Department: General Healthcare System (GESY) guidance page](https://www.gov.cy/mof-tax/en/documents/geniko-systima-ygeias-gesy/) (the publisher's own terms; quoted for reporting and comment)
- [Τμήμα Φορολογίας: Γενικό Σύστημα Υγείας (ΓεΣΥ)](https://www.gov.cy/mof-tax/documents/geniko-systima-ygeias-gesy/) (the publisher's own terms; quoted for reporting and comment)
- [Tax Department: Tax Reform 2026](https://www.gov.cy/mof-tax/en/documents/forologiki-metarrythmisi-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Tax For All: Φορολογική Μεταρρύθμιση 2026](https://www.gov.cy/mof-tfa/forologiki-metarrythmisi-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Tax Department presentation: Φορολογική Μεταρρύθμιση 2026 - Φόρος Εισοδήματος Ατόμου](https://www.gov.cy/mof-tfa/documents/paroysiasi-tmimatos-forologias-forologiki-metarrythmisi-2026-foros-eisodimatos-atomoy/) (the publisher's own terms; quoted for reporting and comment)
- [Announcement of the Tax Department on the reform - individual income tax](https://www.gov.cy/oikonomia/anakoinosi-tou-tmimatos-forologias-gia-ti-forologiki-metarrythmisi-foros-eisodimatos-atomou/) (the publisher's own terms; quoted for reporting and comment)
- [Gov.cy: the Tax Department's income tax calculation tool announcement](https://www.gov.cy/oikonomia/forologiki-metarrythmisi-foros-eisodimatos-atomou-diathesimotita-tou-ergaleiou-ypologismou-forou-eisodimatos/) (the publisher's own terms; quoted for reporting and comment)
- [Tax For All (the tax administration's portal)](https://www.gov.cy/mof-tfa/en/) (the publisher's own terms; quoted for reporting and comment)
- [Health Insurance Organisation: GESY registration portal](https://registration.gesy.org.cy/) (the publisher's own terms; quoted for reporting and comment)
- [ΓεΣΥ (Health Insurance Organisation)](https://www.gesy.org.cy/) (the publisher's own terms; quoted for reporting and comment)
- [The Income Tax Law 118(I)/2002, consolidated (CyLaw)](https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html) (the publisher's own terms; quoted for reporting and comment)
- [PwC Cyprus: individual - other taxes](https://taxsummaries.pwc.com/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](https://kpmg.com/cy/en/insights/tax-alerts/amendment-to-the-maximum-amount-of-insurable-earnings-for-2026.html) (the publisher's own terms; quoted for reporting and comment)
- [PwC Cyprus: the Cyprus tax reform](https://www.pwc.com.cy/en/services/tax-legal-services/tax-advisory-services/the-cyprus-tax-reform.html) (the publisher's own terms; quoted for reporting and comment)
- [EY: Cypriot government announces tax reform measures](https://www.ey.com/en_gl/technical/tax-alerts/cypriot-government-announces-tax-reform-measures) (the publisher's own terms; quoted for reporting and comment)
- [Kreston ITH: Tax Facts 2026](https://ith.com.cy/tax-facts-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Kreston ITH: revised tax facts 2025](https://ith.com.cy/revised-tax-facts-2025/) (the publisher's own terms; quoted for reporting and comment)
- [KTC: social insurance contributions in Cyprus 2026](https://www.ktc.com.cy/social-insurance-contributions-in-cyprus/) (the publisher's own terms; quoted for reporting and comment)
- [Pitsas Insurances: social insurance Cyprus 2026](https://www.pitsasinsurances.com/en/article/social-insurance-cyprus/) (the publisher's own terms; quoted for reporting and comment)
- [CyprusDesk: employer social insurance guide](https://cyprusdesk.com/guides/cyprus-social-insurance-employer-guide/) (the publisher's own terms; quoted for reporting and comment)
- [Nexora: Cyprus payroll and social insurance 2026](https://nexoracyprus.com/articles/cyprus-payroll-social-insurance-2026) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Tax Life: social insurance 2026](https://www.cyprustaxlife.com/learn/social-insurance-cyprus) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Tax Life: personal income tax 2026](https://www.cyprustaxlife.com/learn/personal-income-tax-cyprus) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Tax Life: GHS healthcare contribution](https://www.cyprustaxlife.com/learn/ghs-cyprus) (the publisher's own terms; quoted for reporting and comment)
- [Zeno Legal: social insurance and GESY 2026](https://www.zenolegal.com/resources/cyprus-social-insurance-ghs-gesy-2026) (the publisher's own terms; quoted for reporting and comment)
- [Boundless: payroll taxes in Cyprus](https://boundlesshq.com/guides/cyprus/taxes/) (the publisher's own terms; quoted for reporting and comment)
- [IBCCS TAX: Cyprus personal income tax 2026](https://ibccs.tax/blog/cyprus-personal-income-tax-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Constantinos Markou & Co: individual's rates of tax](https://www.cmarkou.com/tax/cyprus-tax-guide/individuals-rates-of-tax-in-cyprus/) (the publisher's own terms; quoted for reporting and comment)
- [Harneys: the key insights of the 2026 Cyprus tax reform](https://www.harneys.com/our-blogs/regulatory/a-new-era-for-cyprus-taxation-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](https://www.dixcart.com/cyprus-tax-reform-key-changes-effective-from-1-january-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Trident Trust: summary of Cyprus's 2026 tax reforms](https://www.tridenttrust.com/knowledge/news/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](https://www.sovereigngroup.com/news/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](https://www.chambers.law/cyprus-tax-reform-2026-key-changes-for-individuals-and-businesses/) (the publisher's own terms; quoted for reporting and comment)
- [Polycarpos Philippou & Associates: Cyprus tax reform 2026](https://philippoulaw.com/articles/cyprus-tax-reform-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Koufettas Law: Cyprus 2026 tax reform guide](https://koufettaslaw.com/cyprus-2026-tax-reform-complete-guide/) (the publisher's own terms; quoted for reporting and comment)
- [Andreas Demetriades & Co: what is GESY](https://www.demetriadeslaw.com/what-is-gesy/) (the publisher's own terms; quoted for reporting and comment)
- [Rightax: εισφορές στο ΓεΣΥ](https://rightax.com.cy/eisfores-gesy-kypros/) (the publisher's own terms; quoted for reporting and comment)
- [Remote People: Cyprus payroll tax guide](https://remotepeople.com/countries/cyprus/hire-employees/payroll-tax/) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

CSV: https://cyprusgrosstonet.com/datasets/cy-payroll-deductions.csv
JSON: https://cyprusgrosstonet.com/datasets/cy-payroll-deductions.json
Embed (plain HTML, static link back): see https://cyprusgrosstonet.com/datasets/cy-payroll-deductions/#median