Self-employed in Cyprus: 16.6% social insurance, deadlines

Working in Cyprus Checked: 28 October 2026 Changed: 5 January 2026

In short

Who it applies to: Anyone working for themselves without an employer: freelancers, consultants, tradespeople, shop and café owners, doctors and lawyers in private practice — Cypriots, EU citizens and foreigners whose immigration document allows such work.
What it costs: The contribution is 16.6% of the minimum income set for your occupational category; the state adds another 5.2%. For most occupations the 2026 minimum is €485.67 a week, which means €1,048.08 in contributions per quarter. Social Insurance also collects 4% for GESY with it, and on profit above that minimum the 4% GESY is paid to the Tax Department.
How long it takes: Register no later than the day you start work. Quarterly contributions are due by 10 May, 10 August, 10 November and 10 February. GESY on profit above the minimum follows provisional tax: 31 July and 31 December.
Where to apply: Apply on form ΥΚΑ 1-013: sign it with eID and email it to the district Social Insurance office, or file it at the office. Pay online through the Social Insurance system (direct debit or JCC card) or at the district office.
If your case differs: Registering with Social Insurance does not give you the right to be self-employed: only your immigration documents do. Unemployment benefit is not paid for self-employed periods.

Your case

If you are just starting to work for yourself

File form ΥΚΑ 1-013 no later than your first working day: the one-month grace period ended in September 2021. Social Insurance places you in an occupational category, and you pay on its minimum every quarter, even if you earned less. Working unregistered means a fine, and you are presumed to have worked at least six months.

If you earn less than your category's minimum

You may pay on your real income, but only after an approved application on form ΥΚΑ 1-017 with evidence: invoices, till reports, expenses. The decision applies from the start of the quarter in which you applied — earlier quarters are not recalculated, so apply early in a quarter. If a check finds higher income, you pay the difference on the real amount.

If your profit is above the category minimum

Social Insurance still charges on the minimum unless you choose to pay on more. GESY on profit above the minimum, however, is paid separately — to the Tax Department, on the provisional tax dates of 31 July and 31 December, with the final settlement in your tax return.

If you are also employed

Contributions are due both on the salary and as self-employed. If together they exceed the annual ceiling, the self-employed overpayment is refunded, but only on application and only within two years after the year ends. Unemployment benefit counts only periods of employment.

Deadlines and conditions

the contribution is 16.6% of your category's minimum incomeSocial Insurance table 2026: «ΠΟΣΟΣΤΟ ΕΙΣΦΟΡΑΣ 16,6%»; Social Insurance guide 2025: «16,6% πληρώνει ο ίδιος ο αυτοτελώς εργαζόμενος και 5,2% το κράτος». Art. 12(ζ) of the law still reads 16.8% (gaps `rate-act`).
the minimum for most occupations is €485.67 a weekSocial Insurance Table I 05.01.2026–03.01.2027: categories 1a/2a (up to 10 years of practice), 15 and 16 — factor 2.2 × basic amount €220.76 (ΚΔΠ 378/2025) = 485.67; Reg. 16(3) ΚΔΠ 289/2010: contributions «πάνω στο κατώτατο ποσό ασφαλιστέων αποδοχών».
that is €1,048.08 in contributions per quarterSocial Insurance Table II 2026: on the €485.67 minimum — €1,048.08 per quarter (485.67 × 13 × 16.6%).
contributions are charged on no more than €68,900 a yearSocial Insurance table 2026: maximum insurable earnings €1,325 a week, «ανώτατο ετήσιο» 68.900.
pay by the 10th of the second month after the quarterΚΔΠ 289/2010, Reg. 19 and Table II: quarterly contributions by 10 May, 10 August, 10 November and 10 February; ΚΔΠ 129/2021 repeats: Q1 «καταβλητέες μέχρι και τις 10 Μαΐου».
late payment costs 3% for each month, up to 27%ΚΔΠ 289/2010, Reg. 21(1): «πρόσθετο τέλος σε ποσοστό 3% … και 3% για κάθε τέτοιο διάστημα περαιτέρω καθυστέρησης: … δεν μπορεί να υπερβεί το 27%».
unregistered work costs €200 plus €200 per month, up to €5,000Law 59(Ι)/2010, art. 85Δ(1): for «αδήλωτη εργασία αυτοτελώς εργαζόμενου» — «διακόσιων ευρώ (€200), αυξανόμενο κατά διακόσια ευρώ (€200) για κάθε ημερολογιακό μήνα», up to €5,000; art. 85Δ(2) — at least 6 months of work are presumed.
GESY is 4% both on the minimum and on profit above itLaw 89(Ι)/2001, art. 19(1)(γ): «κάθε αυτοτελώς εργαζόμενος σε ποσοστό 4,00% επί των αποδοχών του»; art. 20(5) — above insurable earnings it is collected by «ο Έφορος Φορολογίας»; ΚΔΠ 37/2019, Reg. 6(2) — under the tax payment procedure; Law 4/1978, art. 38(1)(γ) — provisional tax «την 31ην Ιουλίου και … την 31ηv Δεκεμβρίου».

Show all conditions (10)

an overpayment above the ceiling is refunded only on application within 2 yearsLaw 59(Ι)/2010, art. 9 — contributions are due on both jobs; ΚΔΠ 289/2010, Reg. 24(2), (4): self-employed contributions above the ceiling are refunded on application within 2 years after the year ends.
sickness benefit starts only on day 10Law 59(Ι)/2010, art. 31(1)(α): a self-employed person «δεν δικαιούται επίδομα ασθενείας για τις πρώτες εννέα (9) ημέρες», except after an accident or a night in hospital.

Sources

gov.cy: insurance of self-employed personswww.gov.cyWho must be insured, form ΥΚΑ 1-013, district office email addresses for applications signed with eID.
Social Insurance: self-employed minimum earnings by category, 2026www.mlsi.gov.cyTable I for 05.01.2026–03.01.2027: factors and weekly minimums of all 16 categories, ceiling €1,325 a week.
Social Insurance: self-employed contribution amounts, 2026www.mlsi.gov.cyThe 16.6% rate, contributions for each 2026 quarter by category, GESY 4% and the 0.5% HRDA levy.
Social Insurance Law 59(Ι)/2010www.cylaw.orgBoth jobs — art. 9; unemployment — art. 24(2)(α); sickness from day 10 — art. 31(1); work injury — art. 47(5Α); fine for undeclared work — art. 85Δ.
Contributions Regulations, ΚΔΠ 289/2010www.cylaw.orgCategories and minimum — Reg. 16; real income via form 1-017 — Reg. 17; deadlines — Reg. 19 and Table II; 3% surcharge up to 27% — Reg. 21; refunds — Reg. 24.
GESY Law 89(Ι)/2001 and Regulations ΚΔΠ 37/2019www.cylaw.org4% of self-employed income — art. 19(1)(γ); above insurable earnings the Tax Department collects — art. 20(5); under the tax payment procedure — Reg. 6(2) ΚΔΠ 37/2019.