Social insurance Cyprus: 2026 contributions, the ceiling and who must register

Social insurance in Cyprus is run by the Social Insurance Services of the Ministry of Labour and is paid on earnings from work. In 2026 an employee pays 8.8% and the employer 8.8%, and the state adds 5.2%; a self-employed person pays 16.6% of a 21.8% total, quarterly. Contributions stop at the maximum insurable earnings of €5,742 a month (€1,325 a week). The employer also pays 1.2% to the Redundancy Fund, 0.5% to the Human Resource Development Fund and 2% to the Social Cohesion Fund. GESY, the national health system, is separate: 2.65% for employees, 2.9% for employers and 4% for the self-employed, on income up to €180,000 a year. The 8.8% rates are set to rise every five years from 2029. To work you need a social insurance number, and from 2026 every tax resident aged 25 to 70 also needs a TIN; our TIN and social insurance service gets both in order.

In Cyprus you deal with two separate registers. The Tax Identification Number (TIN, also called the Tax Identification Code) comes from the Tax Department of the Ministry of Finance. The social insurance number comes from the Social Insurance Services of the Ministry of Labour. One does not create the other, and they are requested in different ways.

You need the social insurance number to be paid as an employee or to work as self-employed. You need the TIN to file tax returns, to appear on your employer's payroll returns and to register for VAT. CyprusPermit is not a government office: we explain the steps, check your documents and make the filings for you.

Employees: total social insurance is 22.8% of insurable earnings, split 8.8% employee, 8.8% employer and 5.2% state. Self-employed: 21.8%, of which you pay 16.6%. Voluntary contributors pay 15% of declared earnings. The employer also pays 1.2% to the Redundancy Fund, 0.5% to the Human Resource Development Fund and 2% to the Social Cohesion Fund. The 8.8% rates are set to rise every five years from 2029, reaching 10.3–10.7% in 2039.

The 2026 maximum insurable earnings, set by the Social Insurance Services, are €5,742 a month (monthly paid, from 1 January 2026) and €1,325 a week (weekly paid, from 5 January 2026). Above that, social insurance is not charged; the Social Cohesion Fund has no ceiling.

The national health system (GESY) is charged separately: 2.65% for employees, 2.9% for employers and 4% for the self-employed, on income up to €180,000 a year.

Contributions stop at the insurable earnings ceiling of €5,742 a month, €68,904 a year with 12 salaries. GESY has its own, higher limit of €180,000.

Salary €100,000 a year in 2026:

• Employee social insurance: 8.8% × €68,904 = €6,063.55, not 8.8% of €100,000.
• Employer social insurance: the same, €6,063.55.
• Employee GESY: 2.65% × €100,000 = €2,650, because the salary is below €180,000.
• Employer GESY: 2.9% × €100,000 = €2,900.

For a salary of €60,000, below the ceiling, the employee pays €5,280 social insurance and €1,590 GESY. See the net salary calculator for the income tax side.

The rules widened with the 2026 tax reform. According to the Business in Cyprus portal, from tax year 2026 you must register and file an income tax return if:

• you have any income listed in Article 5 of the Income Tax Law (employment, business, pensions, rents, dividends, interest, royalties and more); or
• you are a Cyprus tax resident aged 25 to 70, regardless of income; or
• you are a company registered in Cyprus.

Tax resident means more than 183 days in Cyprus in the year, or meeting the 60-day rule. So a non-working spouse of 25 or older who is tax resident now needs a TIN too.

• Step 1. Create an account on the TAX FOR ALL (TFA) portal of the Tax Department. Registration in the Tax Register is done only online through TFA.
• Step 2. Fill in the registration request and upload the attachments for your case.
• Step 3. Wait for the number to be issued. The Tax Department publishes no official processing time.

Attachments, per the Tax Department's list for individuals:

• EU citizens living in Cyprus: the Registration Certificate (MEU1, the Yellow Slip) from the Migration Department.
• Non-EU citizens living in Cyprus: the Residence Permit.
• Non-residents: a foreign tax registration certificate, civil ID or social security certificate, a photo taken during the application and a letter explaining why you register (for example property in Cyprus or a directorship).
• 60-day-rule residents: an ID document, a letter with the reason and a title deed, stamped rental contract or stamped purchase document.

In practice this means a resident should apply for the Yellow Slip or residence permit first. See our Yellow Slip and Pink Slip pages.

Employees. Your employer must be registered with the Social Insurance Services before hiring anyone, and must notify each new hire at least one day before the start date, only electronically through the ERGANI system. The employer registers with Social Insurance and reports each new hire through ERGANI before the first working day. Ask HR to confirm it is done before your first payslip.

Self-employed. You register yourself with form YKA 1-008, submitted by hand or by post at your District Social Insurance Office, with a copy of your ID card, passport or Alien Registration Certificate. The Business in Cyprus portal says the number is usually given within 1–2 weeks. Self-employed contributions are paid quarterly, and you also need a TIN and an annual IR1 tax return.

• Applying for a TIN as a resident before you have the Yellow Slip or residence permit.
• Assuming a non-working spouse or a retiree needs no TIN. From 2026 every tax resident aged 25–70 must register.
• Starting work before the employer has notified you in ERGANI.
• Starting as a freelancer without registering for social insurance and a TIN first.
• Mixing up the numbers: the social insurance number is not your tax number.

If you are moving with a family, starting as self-employed or need both numbers before a bank or employer deadline, our TIN and social insurance service plans the order of steps and passes filings to a licensed accountant. To see what the contributions mean for your pay, use the net salary calculator. Figures checked on 24 October 2026 against the sources below.