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Social Insurance rates

 

contributions Employer Employee Self-employed
% % %
Social insurance fund 7.8 7.8 14.6
Redundancy fund 1.2    
Human res. devel. fund 0.5    
Social cohesion fund 2.0    
Central holiday fund 8.0*    
 
Notes:
·   Social insurance contributions are restricted to a maximum amount that is usually increased on an annual basis. The maximum amount that applied for 2014 is €54.396 (for weekly employees €1.046 and for monthly employees €4.533).
·  Social cohesion fund is calculated on total emoluments and has no maximum level. Redundancy fund, industrial training fund, social cohesion fund and annual holiday fund are restricted to the maximum level as with the social insurance contributions.
* The employer is obliged to pay contributions to the Central holiday fund unless he obtains relevant exemption. A rate at 8% is the minimum contribution to the Central holiday fund.

For more information on the above issues please contact us
 

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16, Annis Komninis, P.O.Box 21480,    1060, Nicosia, Cyprus info@aggeorghiou.com.cy
Tel:+357-22769100  
Fax:+357-22769101

 

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