Cyprus Social Insurance Calculator 2026
Calculate Cyprus Social Insurance, GHS and employer fund contributions, plus an estimated salary-plus-contributions figure.
Salary and listed employer contributions
- Gross salary86.7%
- Social Insurance7.6%
- GHS (GeSY)2.5%
- Redundancy1.0%
- Training (HRDA)0.4%
- Social Cohesion1.7%
Employer contributions
Employee contributions
From salary plus contributions to take-home
Includes listed employer contributions
After employee contributions and income tax
Monthly figures assume 12 equal salaries. Social Insurance, Redundancy and HRDA use the annualised 2026 insurable earnings ceiling of €68,904. GHS has a separate €180,000 income limit per natural person; other income is not modelled. Social Cohesion has no matching ceiling. This estimate excludes the Central Holiday Fund, other benefits and a 13th salary in monthly mode.
Disclaimer: These calculators provide general estimates based on the 2026 Cyprus tax framework and standard assumptions. They do not account for every personal circumstance, allowance or exemption and are not tax advice. Speak to us before acting on any figure.
How Cyprus Social Insurance and GHS are calculated
Every employed person in Cyprus generates three sets of contributions: the deductions taken from the employee’s gross pay, the larger bundle the employer pays on top, and a separate self-employed regime. This calculator applies employed-person rates to show employee deductions and listed employer contributions. It does not calculate self-employed liability or a complete hiring budget. Different contributions have different limits; employee deductions reduce taxable salary in this estimate.
2026 contribution rates
The table sets out who pays what. Note that the Social Cohesion Fund has no earnings cap, while Social Insurance, the Redundancy Fund and HRDA stop at the €68,904 ceiling.
| Contribution | Employee | Employer | Self-employed |
|---|---|---|---|
| Social Insurance | 8.8% | 8.8% | 16.6% |
| GHS (GeSY) | 2.65% | 2.9% | 4.0% |
| Redundancy Fund | — | 1.2% | — |
| HRDA (training) | — | 0.5% | — |
| Social Cohesion Fund | — | 2.0% | — |
| Total | 11.45% | 15.4% below the SI ceiling | Not modelled here |
Worked example: a €30,000 salary
Take an employee on a gross annual salary of €30,000, well below the €68,904 ceiling.
- Employee deductions: €30,000 × 11.45% = €3,435 withheld (Social Insurance €2,640 + GHS €795).
- Employer contributions: €30,000 × 15.4% ≈ €4,620 on top of the salary.
- Salary plus listed employer contributions: €30,000 + €4,620 = €34,620, excluding the Central Holiday Fund and other costs.
At €30,000 the listed employer load is 15.4%; the effective percentage changes above the Social Insurance ceiling. For the full mechanics, read our Social Insurance & GHS guide or let us run it through our payroll service.
Related guides & services
Frequently asked questions
On 2026 rates an employer pays Social Insurance 8.8%, the Redundancy Fund 1.2%, HRDA 0.5%, the Social Cohesion Fund 2.0% and GHS 2.9% — 15.4% of gross pay below the Social Insurance ceiling. Above it, some contributions stop while Social Cohesion continues. The Central Holiday Fund and other costs are excluded.
An employee contributes Social Insurance at 8.8% and GHS (GeSY) at 2.65% of gross earnings, a combined 11.45% below the Social Insurance ceiling. The contributions have different limits and reduce taxable salary in this estimate.
Self-employed individuals pay Social Insurance at 16.6% and GHS at 4.0% on their notional or actual income, but this employed-person calculator does not model self-employed assessments. Social Insurance may use occupation-specific notional income.
Yes. Maximum insurable earnings for 2026 are €68,904 a year. Social Insurance, the Redundancy Fund and HRDA stop accruing above that ceiling. Social Cohesion has no such ceiling. GHS has a separate €180,000 annual income limit per natural person; other income can affect it.
Employee Social Insurance and GHS contributions are deductible against your taxable income, which is why our income tax calculators ask for income after these deductions. Employer contributions are generally business expenses, subject to normal deductibility rules.
No. The 2026 reform reshaped the personal income tax bands but left the Social Insurance and GHS contribution rates unchanged. The figures used here are the standard 2026 rates that continue to apply to employers, employees and the self-employed.
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