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From January 1, 2024, the rate of contributions to the social insurance fund has increased in Cyprus.
For employees, the total contribution is set at 22.8%:
- 8.8% is paid by the employee (i.e. deducted from his gross salary),
- 8.8% is paid by the employer,
- 5.2% is paid from the budget of the Republic of Cyprus.
For self-employed workers, the total contribution is set at 21.8%:
- 16.65% is paid to the self-employed themselves,
- 5.2% from the budget of the Republic of Cyprus.
For employees who have entered a pension plan without payments to the employee himself, the total contribution is set at 22.8%:
- 4.45% paid by the employee,
- 13.15% by the employer,
- 5.2% from the country’s budget.
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