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Social security in Cyprus 2026
The employee bill has two parts: 8.8% social insurance capped at EUR 5,742 of monthly pay — a maximum of about EUR 6,064 a year — and a 2.65% General Healthcare System (GHS) charge on income up to EUR 180,000.
The self-employed pay 16.6% social insurance on notional income set by their trade, plus 4% for healthcare.
At a glance
- top rate
- 8.8% (capped) + 2.65% health
- entry band
- From the first euro of insurable pay
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld and remitted by the employer
- residency basis
- Employment or self-employment in Cyprus
- regime flag
- Health charge also applies to dividends, interest and rents — capped at EUR 180,000 of income
Rates
Employee-side contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 8.8% | Insurable earnings up to EUR 5,742/month (EUR 68,904/year) | Employees — social insurance |
| 2.65% | Gross income up to EUR 180,000/year | Employees, pensioners and investors — General Healthcare System (GHS) |
| 16.6% | Notional income by occupation | Self-employed — social insurance |
| 4% | Self-employment income up to EUR 180,000 | Self-employed — General Healthcare System (GHS) |
Thresholds & allowances
- Monthly earnings ceilingEUR 5,742 (2026)
EUR 1,325 a week; caps employee social insurance at roughly EUR 6,064 a year
- Health charge capEUR 180,000
Combined annual income ceiling for the 2.65% / 4% healthcare contributions
- DeductibilityFull
Social insurance and healthcare contributions are deductible for income tax
Residency
Residency trigger
Employment in Cyprus brings automatic enrolment, with the employer withholding both charges; the self-employed pay on notional income scales set by the Labour Ministry.
Non-resident treatment
Non-residents with Cyprus rents still owe the 2.65% health charge on that income; European Union coordination rules can keep posted workers in their home scheme, and non-resident ship crew are exempt from the health charge.
Notes
- Employers add their own 8.8% social insurance plus 2.90% healthcare and various small funds — outside this page's scope.
- The 2.65% health charge follows almost all income — salary, pensions, dividends, interest, rents — but never beyond EUR 180,000 a year in total.
- Former contributors can pay voluntarily at 15% (residents) or 17.6% (working abroad for a Cypriot employer) to preserve benefits.
- Non-doms escape the defence contribution but not the health charge — the 2.65% is the one levy their investment income still bears.
FAQ
How much social insurance do employees pay in Cyprus?
8.8% of pay up to EUR 5,742 a month — at most about EUR 6,064 a year — plus the 2.65% healthcare charge on income up to EUR 180,000.
What do the self-employed pay?
16.6% social insurance on notional income fixed for their occupation, plus a 4% healthcare contribution — both capped by the same ceilings.
Figures: tax year 2026, compiled from public sources. Not tax advice.