Cyprus Social Contributions

---
name: cyprus-social-contributions
description: "Cyprus Social Insurance and General Healthcare System (GHS) contributions for tax year 2026, under the Social Insurance Law 59(I)/2010, the Contributions Regulations K.D.P. 289/2010 and the GHS Law 89(I)/2001. Covers employees, employers, the self-employed, voluntary contributors, pensioners and people with rent, interest or dividends: Social Insurance at 8.8% plus 8.8%, 16.6% self-employed on the 16 occupational category minimums or on actual earnings, the 2026 maximum insurable earnings (EUR 5,742 a month, EUR 1,325 a week), the 2026 self-employed quarters and their 10 May, 10 August, 10 November and 10 February due dates, GHS at 2.65%, 2.90% and 4.00% with the EUR 180,000 maximum, the Redundancy, HRDA (0.5% for the self-employed in 2026), Social Cohesion and Central Holiday funds, late charges of 3% to 27%, and the one-fifth cap. Trigger on: Cyprus social insurance 2026, GESY contribution, GHS on dividends, self-employed category Cyprus, quarterly social insurance Cyprus, insurable "
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cyprus-social-contributions"
  jurisdiction: "CY"
  tax_year: "2026"
  last_updated: "2026-10-29"
---

# Cyprus Social Insurance and GHS (GESY) contributions (tax year 2026)

Cyprus has two contribution systems. Social Insurance, under the Social Insurance Law 59(I)/2010 and the Social Insurance (Contributions) Regulations 2010 (K.D.P. 289/2010), is run by Social Insurance Services of the Ministry of Labour. The General Healthcare System (GHS, in Greek ΓεΣΥ), under the GHS Law 89(I)/2001, is run by the Health Insurance Organisation; Social Insurance Services collects GHS on pay and self-employed insurable earnings, the Tax Department collects the rest. Figures are for 2026, the calendar year. Article numbers are to the Greek consolidated texts on CyLaw, which is not the official gazette.

Sibling skills: PAYE and the payroll run in `cyprus-payroll`; income tax and the one-fifth cap in `cyprus-income-tax`; Special Defence Contribution (a tax, not a contribution) in `cy-non-dom`; A1 forms and posted workers in `cy-cross-border`.

## Who this applies to

- **Insured persons** (SIL art. 3(2)): employees, the self-employed, and others insured voluntarily (art. 14). For each contribution period in which a person is employed, the employee, the employer and the state's Consolidated Fund all contribute, unless the earnings are negligible (art. 4).
- **GHS contributors** (GHS Law art. 19(1)): every employee, employer, self-employed person, pensioner, office holder and the payer of an office holder, and every person with income such as rent, interest or dividends ("εισοδηματίας").
- **Non-residents** pay GHS only on income, earnings and pensions from Cyprus, excluding dividends and interest (Health Insurance Organisation, GHS financing page).
- **Pensionable age.** The employer's Social Insurance Fund contributions stop at 65, unless the employee does not yet qualify for a pension; never after 68 (Social Insurance Services, general information).
- **Self-employed** (K.D.P. 289/2010, Regs 16 to 22): pay 16.6% each quarter on the weekly minimum of their occupational category, or on actual earnings after an application under Reg. 17. From 5 January 2026 they also pay 0.5% to the Human Resource Development Authority (HRDA) fund on the same weekly income (Social Insurance Services, 2026 self-employed contributions table, note).
- **Out of scope:** people insured in another EU or EEA state or Switzerland (Regulation 883/2004; refer, see `cy-cross-border`).

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Social Insurance, employee | 8.8% of insurable earnings | 2026 | Business in Cyprus, https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/ |
| Social Insurance, employer | 8.8% of insurable earnings | 2026 | Same URL |
| Social Insurance, state share (employees) | 5.2% (total 22.8%) | 2026 | Same URL |
| Social Insurance, self-employed own share | 16.6% of insurable income (state adds 5.2%, total 21.8%) | 2026 | Same URL |
| Voluntary contributor, own share | 15% of declared earnings (state 4.7%, total 19.7%) | 2026 | Same URL |
| Voluntary contributor working abroad for a Cypriot employer | 17.6% on either basic insurable earnings or normal earnings, as agreed in the contract of employment, up to the maximum insurable earnings (state 5.2%) | 2026 | Same URL |
| Rates printed in the Social Insurance Law from 2024 (employee / employer / state; self-employed / state; voluntary / state) | 8.9% / 8.9% / 5.3%; 16.8% / 5.3%; 15.2% / 4.8%, each subject to the actuarial-study proviso | 2024 on | SIL arts. 5(1)(στ), 12(ζ), 15(1)(στ), https://www.cylaw.org/nomoi/enop/non-ind/2010_1_59/full.html |
| Next legislated step | 9.5% / 9.5% / 5.7% employees; 18% self-employed | 2029 | SIL arts. 5(1)(ζ), 12(η), same URL |
| Maximum insurable earnings, monthly-paid employees | EUR 5,742 a month from 1 January 2026 | 2026 | Social Insurance Services notice, https://sisweb.mlsi.gov.cy/anotato2025/ |
| Maximum insurable earnings, weekly-paid employees | EUR 1,325 a week from 5 January 2026 | 2026 | Same URL |
| Basic insurable earnings (weekly) | EUR 220.76, from 5 January 2026 to 3 January 2027 | 2026 | Social Insurance Services, 2026 Table I, https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/E3FAA841210065C3C2258E37002C0420?OpenDocument |
| Self-employed weekly minimum by category | EUR 220.76 times the category coefficient (1.50 to 4.45), so EUR 331.14 to EUR 982.38 a week; full list under The taxable base | 2026 | K.D.P. 289/2010 Reg. 16(2) and Table I, https://www.cylaw.org/KDP/data/2010_1_289.pdf; Social Insurance Services 2026 Table I, same URL as above |
| Self-employed weekly maximum | EUR 1,325 a week (EUR 2,859.35 Social Insurance a quarter) | 2026 | Social Insurance Services 2026 Table I note; 2026 contributions table, https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/CC73852B37301B20C2258E37002C21E4?OpenDocument |
| Self-employed contribution quarters | Four quarters of 13 weeks: 5 Jan to 5 Apr, 6 Apr to 5 Jul, 6 Jul to 4 Oct, 5 Oct 2026 to 3 Jan 2027 | 2026 | Social Insurance Services 2026 contributions table, same URL |
| Funds under that ceiling | Social Insurance, Annual Paid Leave (Central Holiday), Redundancy, Human Resource Development | 2026 | Social Insurance Services notice, https://sisweb.mlsi.gov.cy/anotato2025/ |
| GHS, employee; pensioner; office holder; income earner (rent, interest, dividends) | 2.65% | 2026 | GHS Law art. 19(1)(α), (δ), (ε), (ζ), https://www.cylaw.org/nomoi/enop/non-ind/2001_1_89/full.html |
| GHS, employer; payer of an office holder | 2.90% | 2026 | GHS Law art. 19(1)(β), (στ), same URL |
| GHS, self-employed | 4.00% | 2026 | GHS Law art. 19(1)(γ), same URL |
| GHS, state | 4.70% on pay, self-employed earnings, office holders' pay and pensions | 2026 | GHS Law art. 19(1)(η), same URL |
| GHS annual maximum per person | EUR 180,000 of all earnings, pensions and income added | 2026 | GHS Law art. 19(4)(α), same URL |
| Redundancy Fund (employer only) | 1.2% of insurable earnings | 2026 | Business in Cyprus page above |
| Human Resources Development Fund, employer | 0.5% of insurable earnings | 2026 | Same URL |
| Human Resources Development Fund, self-employed | 0.5% of weekly income, from 5 January 2026 | 2026 | Social Insurance Services 2026 contributions table, note, https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/CC73852B37301B20C2258E37002C21E4?OpenDocument |
| Social Cohesion Fund (employer only) | 2% of total earnings, no maximum | 2026 | Business in Cyprus page above; Social Insurance Services contributions, https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F?OpenDocument |
| Central Holiday Fund (employer only, unless exempt) | 8% at 20 days of leave, rising by the table to 16% at 40 days (five-day week) | 2026 | Social Insurance Services, Annual Leave, https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/00DDEF169CC27CAEC22586B7003F35FE?OpenDocument |
| Late payment by an employer | 3% of contributions for the first month, +3 points a month, max 27% | 2026 | Social Insurance Services, deadlines, https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/D5322D5E5CD6F735C22586A10044EC34 |
| Late payment by an employer or a self-employed person | 3% of the contributions due for up to one month late, 3% more for each further month, never more than 27% | 2026 | K.D.P. 289/2010 Reg. 21(1), https://www.cylaw.org/KDP/data/2010_1_289.pdf |

The law text and the applied rates differ by 0.1 point. Each rate article has a proviso that if the actuarial study shows lower increases are needed, the lower rates apply. Social Insurance Services applies 8.8%, 16.6% and 15%. Use those. The instrument that fixes them was not found.

## The taxable base

**Insurable earnings (employees).** "Earnings" means every money reward from the employment and any gain from it that can be valued in money (SIL art. 2). Contributions are on earnings up to the maximum for the pay period. Where the employer pays into the Central Holiday Fund, that contribution is added to earnings first, then Social Insurance, Redundancy, HRDF, Social Cohesion and GHS are worked out on the larger total (Social Insurance Services contributions page, worked example).

**Which base is capped where.**
- Capped at the EUR 5,742 monthly or EUR 1,325 weekly maximum: Social Insurance (employee and employer), Redundancy, HRDF, Central Holiday Fund. For the self-employed, Social Insurance is on weekly income of at most EUR 1,325 (Reg. 17(3); 2026 Table I note).
- Capped at the EUR 180,000 annual maximum, all income together: GHS, every category.
- No cap: Social Cohesion Fund.
- Never quote one combined percentage as the employer's cost. Work each line on its own base and add the euros.

**Self-employed: the category minimum** (K.D.P. 289/2010, Reg. 16). Each self-employed person is placed, by occupation, in one of the categories in column (a) of Table I (Reg. 16(1)). The weekly minimum insurable earnings for a category is the weekly basic insurable earnings times the category coefficient in column (b) (Reg. 16(2)). Subject to Reg. 17, the person pays on that minimum (Reg. 16(3)). For 2026 the basic insurable earnings are EUR 220.76 a week and the weekly maximum is EUR 1,325 (Social Insurance Services, 2026 Table I). Business in Cyprus describes the same thing as earnings set "based on each individual's experience and field of work".

| Category (Table I) | Coefficient | Weekly minimum 2026 (EUR) | Social Insurance a quarter at 16.6% (EUR) |
|---|---|---|---|
| 1. Doctors, pharmacists, health specialists (graduates): (a) up to 10 years | 2.20 | 485.67 | 1,048.08 |
| 1. Same: (b) over 10 years | 4.45 | 982.38 | 2,119.98 |
| 2. Accountants, economists, lawyers and other liberal professions: (a) up to 10 years | 2.20 | 485.67 | 1,048.08 |
| 2. Same: (b) over 10 years | 4.45 | 982.38 | 2,119.98 |
| 3. Managers (business people), estate agents, wholesalers | 4.45 | 982.38 | 2,119.98 |
| 4. Teachers and lecturers (university, secondary, primary, pre-school, assistant and special teachers): (a) up to 10 years | 2.15 | 474.63 | 1,024.25 |
| 4. Same: (b) over 10 years | 4.30 | 949.27 | 2,048.52 |
| 5. Builders and trades linked to the building industry | 2.70 | 596.05 | 1,286.28 |
| 6. Farmers, livestock and poultry farmers, fishermen and similar | 1.50 | 331.14 | 714.60 |
| 7. Drivers, excavator operators and similar | 2.15 | 474.63 | 1,024.25 |
| 8. Technical assistants, media associates, machine operators outside construction, assemblers of metal, rubber, plastic and wood products | 2.15 | 474.63 | 1,024.25 |
| 9. Clerks, typists, cashiers, private secretaries | 2.15 | 474.63 | 1,024.25 |
| 10. Craftsmen not in another category | 2.15 | 474.63 | 1,024.25 |
| 11. Shopkeepers (including kiosks, hairdressers, beauticians) | 2.05 | 452.56 | 976.62 |
| 12. Butchers, bakers, confectioners, processors of meat, milk, fruit and tobacco, and similar | 1.65 | 364.25 | 786.05 |
| 13. Street vendors, postal distributors, refuse collectors, mine, quarry and stone workers, sailors, underwater construction, lift and cable installers, street cleaners, service providers and salespeople | 1.50 | 331.14 | 714.60 |
| 14. Cleaners, messengers, guards, owners of dry cleaners | 2.05 | 452.56 | 976.62 |
| 15. Designers, computer operators, ship engineers, agents and similar, musicians, magicians | 2.20 | 485.67 | 1,048.08 |
| 16. Persons not in another category | 2.20 | 485.67 | 1,048.08 |
| Maximum (any category) | | 1,325.00 | 2,859.35 |

Coefficients: K.D.P. 289/2010 Table I, unchanged in the 2026 Social Insurance Services table. Weekly amounts: 220.76 times the coefficient, rounded to the cent as in the Social Insurance Services 2026 contributions table. Quarterly amounts: that table (weekly amount times 13 weeks times 16.6%, rounded to the cent).

**Self-employed: actual earnings** (Reg. 17). A self-employed person who applies on the set form, with evidence that their earnings are lower than their category minimum, pays on actual earnings (Reg. 17(1)). Weekly earnings are the weekly average of actual earnings in the calendar year before the contribution year; if they did not work that year, the amount they can reasonably expect to earn (Reg. 17(2)). If it then turns out their earnings are higher than the category minimum, they pay on actual earnings up to the maximum insurable earnings (Reg. 17(3)). Until the Director decides, they pay on the weekly earnings declared in the application (Reg. 17(4)). The decision applies from the start of the quarter (Table II) in which the application was made (Reg. 17(5)). A self-employed person who never applies pays on the category minimum.

**Employee and self-employed in the same year** (Reg. 24(2)). A person who in one contribution year paid as an employee and as a self-employed person on insurable earnings above the maximum gets back the self-employed contributions on the excess. A refund under Reg. 24 is made only on application, at the latest within two years after the end of the contribution year (Reg. 24(4)).

**Change of occupation** (Reg. 18). A self-employed person whose change of occupation moves them to another category notifies the nearest District Social Insurance Office within 30 days on the set form (Reg. 18(1)). Regs 16 and 17 then apply to the new occupation (Reg. 18(2)).

**GHS and HRDA on the same weekly income.** The Social Insurance Services 2026 table notes that the GHS rate on weekly income is 4% (from 1 June 2020) and that from 5 January 2026 the self-employed must also pay 0.5% to the HRDA fund on weekly income. GHS at 4% on the self-employed's insurable earnings is collected by Social Insurance Services with Social Insurance (GHS Law art. 20(1) proviso); GHS on the rest of their self-employed income is paid to the Tax Department by self-assessment.

**GHS on other income.** Rent, interest and dividends of a resident carry 2.65% (GHS Law art. 19(1)(ζ)). Payers of dividends and interest, and tenants who must withhold, withhold it and pay it to the Tax Department (art. 20). A non-resident pays none on dividends and interest.

**The EUR 180,000 order** (GHS Law art. 19(4)(β)). Add earnings first (in the order of the definition of "earnings"), then pensions, then other income. Contributions stop once the total reaches EUR 180,000. GHS paid on more than EUR 180,000 can be reclaimed; for 2025 onward the Tax Department refunds it under the ACL (art. 19(4), second proviso). The T.D.59A tells employers to stop withholding once the employee's income on lines A1, A2, A9 and A10 passes EUR 180,000 (note 22).

**Time limit.** No GHS contribution is payable more than 6 years after the end of the period it is for; 12 years for fraud or wilful default (GHS Law art. 19(5)).

**Income tax.** Social Insurance and GHS are deductible for income tax within the one-fifth cap (ITL art. 14(2); T.D.59A note 10). See `cyprus-income-tax`.

## Deadlines and filing

| What | When | Source |
|---|---|---|
| Employer registration (form YKA 01-001), Register of Employers | Before recruiting staff | Business in Cyprus page |
| New-hire notification, ERGANI only | No later than one day before the person starts; the paper "Declaration for the recruitment" was abolished from 13 September 2021 | Same page |
| Registration of an employed or self-employed person without a Social Insurance number (form YKA 1-008) | Before contributions are reported. A self-employed person files it by hand or post at the District Social Insurance Office with a copy of ID card, passport or alien registration certificate; the number is usually given within 1 to 2 weeks | Social Insurance Services, registration of employees, https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/DF541D1E90F75C56C22586A10042515C?OpenDocument; Business in Cyprus page |
| Employer contributions: Social Insurance, Central Holiday, Redundancy, HRDF, Social Cohesion and GHS on pay | End of the calendar month after the month they are for | Social Insurance Services, deadlines page |
| Self-employed contributions, quarter 1 (5 Jan to 5 Apr 2026) | 10 May 2026 | K.D.P. 289/2010 Reg. 19 and Table II; 2026 quarters from the Social Insurance Services 2026 contributions table |
| Self-employed contributions, quarter 2 (6 Apr to 5 Jul 2026) | 10 August 2026 | Same |
| Self-employed contributions, quarter 3 (6 Jul to 4 Oct 2026) | 10 November 2026 | Same |
| Self-employed contributions, quarter 4 (5 Oct 2026 to 3 Jan 2027) | 10 February 2027 | Same |
| Voluntary contributor's contributions | Within 12 months after the end of the contribution year they are for; none are accepted after that | K.D.P. 289/2010 Reg. 20 |
| Refund of contributions paid above the maximum (employee and self-employed in the same year) | Apply within two years after the end of the contribution year | K.D.P. 289/2010 Reg. 24(2) and (4) |
| Self-employed change of occupation that changes the category | Within 30 days, on the set form | K.D.P. 289/2010 Reg. 18(1) |
| Self-employed person who stops work for good | Notify the nearest District Social Insurance Office by the end of the calendar month after the quarter (Table II) in which the work ended | K.D.P. 289/2010 Reg. 22 |
| GHS withheld on dividends, interest, non-residents' income, employee benefits and office holders' pay, to the Tax Department | End of the following month | Tax Department deadlines, https://www.gov.cy/mof-tax/prothesmies/ |
| Central Holiday Fund exemption | Apply on form YKA 1-005 where leave terms are more favourable than the Annual Holiday with Pay Law | Social Insurance Services, Annual Leave page |

The employer pays both its own and the employee's contributions and deducts the employee's share from pay (Social Insurance Services contributions page). PAYE returns are in `cyprus-payroll`.

A self-employed person pays at the District Social Insurance Office the Director names, no later than the Table II date for the contribution months the contributions are for (Reg. 19). Table II lists contribution months (January to March, due 10 May; April to June, 10 August; July to September, 10 November; October to December, 10 February). Social Insurance Services runs the 2026 contribution year as four 13-week quarters, first to fourth, from 5 January 2026 to 3 January 2027, so each quarter above carries the Table II date of the matching contribution months. Business in Cyprus also says the self-employed pay every three months.

## Penalties and interest

- **Late employer contributions:** an additional charge paid to the Social Insurance Fund, the Social Cohesion Fund and the Health Insurance Fund, 3% of the contributions due for the first month and 3 points more for each further month, up to 27% (Social Insurance Services, deadlines page). The page does not list the Redundancy, HRDF or Central Holiday funds.
- **Late self-employed contributions:** the same 3% for up to one month late and 3% for each further month, never more than 27% of the late contributions (K.D.P. 289/2010 Reg. 21(1); the regulation names "every employer or self-employed person").
- **Relief for a Reg. 17 applicant** (Reg. 21(2)): no additional charge on the difference between contributions on the declared earnings and on the earnings the Director decides, if the difference is paid before the end of the second calendar month after the decision is received.
- **GHS offences:** failing to pay a GHS contribution or additional charge is an offence: a fine up to EUR 3,400 or imprisonment, up to EUR 5,400 or two years on a repeat conviction; the court also orders payment of the contribution plus up to 50% of it (GHS Law art. 20(7) and (8)).
- **GHS self-assessed through the Tax Department** carries the ACL charges and interest (3.50% a year from 1 January 2026); see `cyprus-income-tax`.
- Do not quantify arrears without a Social Insurance Services statement.

## Cross-border points

- Which state's social security applies to someone working in two or more EU or EEA states, a posted worker, or an employer registered abroad follows Regulation 883/2004 and an A1 form. Refer; see `cy-cross-border`.
- A non-resident pays GHS only on Cyprus income, earnings and pensions, and never on dividends and interest (GHS financing page).
- GHS turns on tax residence, not domicile. A resident who is not domiciled still pays GHS on rent, dividends and interest, but no SDC (see `cy-non-dom`).
- Voluntary insurance is open to a person working abroad for a Cypriot employer in a third country (SIL art. 14(1)(β)).

## Worked examples

### Example 1: self-employed on actual earnings of EUR 30,000

Nikos is a resident self-employed designer (category 15, minimum EUR 485.67 a week). He applied under Reg. 17 to pay on actual earnings, but his actual earnings turned out to be EUR 30,000 a year, EUR 576.92 a week (30,000 / 52, rounded to the cent), which is higher than his category minimum. So under Reg. 17(3) he pays on actual earnings (below the EUR 1,325 maximum). Each 13-week quarter he pays Social Insurance at 16.6%, EUR 1,244.99, GHS at 4%, EUR 300.00, and HRDA at 0.5%, EUR 37.50: EUR 1,582.49 a quarter. Social Insurance is rounded to the cent as in the Social Insurance Services table; GHS and HRDA are worked the same way. Over the four 2026 quarters that is EUR 4,979.96 Social Insurance, EUR 1,200 GHS and EUR 150 HRDA. Social Insurance and GHS are deductible for income tax only up to the one-fifth cap. If EUR 30,000 is also his taxable income, the cap is EUR 6,000, so EUR 179.96 of the EUR 6,179.96 gets no relief. The state adds its own 5.2% (EUR 390 a quarter, EUR 1,560 a year) and 4.70% GHS; Nikos does not pay those.

```oa-check
name: Nikos, self-employed, actual earnings EUR 30,000 (2026)
inputs:
  insurable: 30000
steps:
  - weekly: round(insurable / 52, 2)
  - si_quarter: round(weekly * 13 * 0.166, 2)
  - ghs_quarter: round(weekly * 13 * 0.04, 2)
  - hrda_quarter: round(weekly * 13 * 0.005, 2)
  - total_quarter: si_quarter + ghs_quarter + hrda_quarter
  - social_insurance: si_quarter * 4
  - ghs: ghs_quarter * 4
  - hrda: hrda_quarter * 4
  - si_and_ghs: social_insurance + ghs
  - one_fifth_cap: insurable / 5
  - tax_deductible: min(si_and_ghs, one_fifth_cap)
  - state_si: round(weekly * 13 * 0.052, 2) * 4
expected:
  weekly: 576.92
  si_quarter: 1244.99
  ghs_quarter: 300.00
  hrda_quarter: 37.50
  total_quarter: 1582.49
  social_insurance: 4979.96
  ghs: 1200.00
  hrda: 150.00
  si_and_ghs: 6179.96
  one_fifth_cap: 6000
  tax_deductible: 6000
  state_si: 1560.00
```

### Example 2: accountant over 10 years on the category minimum, one quarter paid late

Eleni has practised as a self-employed accountant for more than 10 years: category 2(b), coefficient 4.45. She has not applied under Reg. 17, so she pays on the category minimum: EUR 220.76 times 4.45, EUR 982.38 a week. Each quarter she owes Social Insurance of EUR 2,119.98 (the Social Insurance Services 2026 figure), GHS at 4% of EUR 510.84 and HRDA at 0.5% of EUR 63.85: EUR 2,694.67 a quarter and EUR 10,778.68 for the year. Her insurable earnings for the year are EUR 51,083.76. Quarter 1 (5 January to 5 April 2026) was due on 10 May 2026. She pays it on 1 July 2026, more than one month but less than two months late. Reg. 21(1) adds 3% for the first month and 3% for the second: 6% of the Social Insurance, EUR 127.20.

```oa-check
name: Eleni, accountant over 10 years, category 2(b) minimum, quarter 1 paid late (2026)
inputs:
  basic: 220.76
  coefficient: 4.45
  months_late: 2
steps:
  - weekly: round(basic * coefficient, 2)
  - si_quarter: round(weekly * 13 * 0.166, 2)
  - ghs_quarter: round(weekly * 13 * 0.04, 2)
  - hrda_quarter: round(weekly * 13 * 0.005, 2)
  - total_quarter: si_quarter + ghs_quarter + hrda_quarter
  - total_year: total_quarter * 4
  - insurable_year: weekly * 52
  - late_rate: min(months_late * 0.03, 0.27)
  - late_charge: round(si_quarter * late_rate, 2)
expected:
  weekly: 982.38
  si_quarter: 2119.98
  ghs_quarter: 510.84
  hrda_quarter: 63.85
  total_quarter: 2694.67
  total_year: 10778.68
  insurable_year: 51083.76
  late_rate: 0.06
  late_charge: 127.20
```

## Ask the client first

- Are you an employee, self-employed, both, a voluntary contributor or a pensioner? (Rates and bases differ.)
- For the self-employed: what is your occupation and for how many years have you practised it, and have you applied to pay on actual earnings (with your previous year's earnings)? (Table I category or Reg. 17 base.)
- Are you paid monthly or weekly, and what is your gross pay? (Which maximum applies.)
- What is your total 2026 income from every source, including pensions, rent, interest and dividends, and are you Cyprus tax resident? (The EUR 180,000 maximum and GHS on dividends and interest.)
- For an employer: do you hold a Central Holiday Fund exemption, and how many days' leave does each employee get? (The fund rate and the base for the rest.)
- Is anyone 65 or over, or insured in another EU or EEA state? (Contributions at pension age; A1 cases.)

## Sources

| Source | URL | Read on |
|---|---|---|
| Social Insurance Law 59(I)/2010, consolidated (CyLaw): arts. 2, 3, 4, 5, 12, 14, 15 | https://www.cylaw.org/nomoi/enop/non-ind/2010_1_59/full.html | 2026-10-26 |
| General Healthcare System Law 89(I)/2001, consolidated (CyLaw): arts. 19, 20 | https://www.cylaw.org/nomoi/enop/non-ind/2001_1_89/full.html | 2026-10-26 |
| Social Insurance (Contributions) Regulations 2010, K.D.P. 289/2010 (Official Gazette Part III(I) No. 4437, 9.7.2010): Regs 16 to 22 and 24, Tables I and II | https://www.cylaw.org/KDP/data/2010_1_289.pdf | 2026-10-29 |
| Social Insurance Services, legislation page (lists K.D.P. 289/2010 and its only amendment, K.D.P. 52/2012, which adds Reg. 4A) | https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/D6FCFB1C24EE0455C2257B5100299E53?OpenDocument | 2026-10-29 |
| Social Insurance Services, 2026 Table I: self-employed categories and insurable earnings, 5.1.2026 to 3.1.2027 (posted 17 July 2026) | https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/E3FAA841210065C3C2258E37002C0420?OpenDocument | 2026-10-29 |
| Social Insurance Services, 2026 self-employed contribution amounts by quarter, with the GHS and HRDA note (posted 17 July 2026) | https://www.mlsi.gov.cy/mlsi/sid/sidv2.nsf/All/CC73852B37301B20C2258E37002C21E4?OpenDocument | 2026-10-29 |
| Social Insurance Services, 2026 maximum insurable earnings notice (December 2025) | https://sisweb.mlsi.gov.cy/anotato2025/ | 2026-10-26 |
| Business in Cyprus (government), social insurance registration and contributions | https://www.businessincyprus.gov.cy/social-insurance-registration-and-contributions/ | 2026-10-26 |
| Social Insurance Services, contributions | https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/EA4F396F80C4BAA8C22586A10042659F?OpenDocument | 2026-10-26 |
| Social Insurance Services, deadlines and additional charge | https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/D5322D5E5CD6F735C22586A10044EC34 | 2026-10-26 |
| Social Insurance Services, annual leave (Central Holiday Fund) | https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/00DDEF169CC27CAEC22586B7003F35FE?OpenDocument | 2026-10-26 |
| Social Insurance Services, general information (age 65 and 68) | https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/A0E4DA6A3979A4EAC22586A100418A7A?OpenDocument | 2026-10-26 |
| Social Insurance Services, registration of employees | https://www.mlsi.gov.cy/mlsi/sdg/sdg.nsf/All/DF541D1E90F75C56C22586A10042515C?OpenDocument | 2026-10-26 |
| Health Insurance Organisation, GHS financing | https://www.gesy.org.cy/sites/Sites?d=Desktop&locale=en_US&lookuphost=/en-us/&lookuppage=hiofinancing | 2026-10-26 |
| Tax Department, T.D.59A 2026 (English), note 22 | https://www.gov.cy/media/sites/167/2026/02/IR59_2026_English__.pdf | 2026-10-26 |
| Tax Department, deadlines calendar | https://www.gov.cy/mof-tax/prothesmies/ | 2026-10-26 |
| Income Tax Law 118(I)/2002, consolidated (CyLaw): art. 14 | https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html | 2026-10-24 |

Not yet confirmed: the instrument that applies 8.8% / 16.6% / 15% in place of the 8.9% / 16.8% / 15.2% printed in SIL arts. 5, 12 and 15 (actuarial-study proviso); the amending law that extends the HRDA 0.5% to the self-employed from 5 January 2026 (the Social Insurance Services 2026 table note is the only source read), its payment route and due date, and whether it counts toward the one-fifth income tax cap; whether the Reg. 21 charge of 3% to 27% also applies to the GHS and HRDA amounts paid with self-employed contributions (Example 2 charges it on Social Insurance only); from when the 10 years in Table I categories 1, 2 and 4 run (the table does not say); the 2026 deadline for self-assessed GHS on self-employed income and on rent with no withholding (the calendar shows 1 August for 2024 audited accounts only); Regulations 8 and 10 to 12 of K.D.P. 289/2010 (employer payment rules, not read in this pass); the Central Holiday Fund rate above 40 days of leave; whether the 3% to 27% charge applies to Redundancy, HRDF and Central Holiday contributions; the Tax Department self-assessment codes for GHS (code 315 on employee pay, officers' earnings and other income; code 316 on interest, dividends and rents) from the 2025 return guide (v0.1, not re-read for 2026); the bank-statement pattern library, Greek terminology list, Excel working-paper template, test suite and onboarding checklist from v0.1 (practice notes, not law, not carried).

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-29. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cyprus-social-contributions` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cyprus-social-contributions. If neither is available, confirm every figure against the official source pages cited above before relying on it.