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Certified Public Accountants | Statutory Auditors & Tax Advisors in Cyprus

Self-Employed Social Insurance

Cyprus, like many countries, offers a comprehensive self-employed social insurance system that plays a crucial role in safeguarding the financial well-being of its citizens. Self-employed individuals in Cyprus actively contribute to this system, ensuring they access vital benefits such as healthcare, retirement pensions, disability benefits, and more. These contributions are determined based on their income and are regularly remitted to government authorities.

The self-employed social insurance system in Cyprus serves as a safety net, providing critical financial support during challenging times, such as illness, disability, or retirement. This system is integral to promoting economic security and social welfare for all citizens, including those who work independently, thereby enabling them to maintain their quality of life and guard against unforeseen life events.

In the forthcoming sections, we will delve deeper into the specifics of Cyprus' self-employed social insurance program, including the benefits it offers, contribution rates, and the essential concept of occupational categories. This comprehensive exploration aims to provide you with a profound understanding of this vital component of Cyprus' social welfare framework.

Occupational categories

The specific amount of insurable income for a self-employed person is determined based on their occupation and location. The law sets both a minimum and maximum insurable income for different professional categories. If a self-employed person earns less than the prescribed minimum income, they have the option to contribute based on their actual earnings.

In cases where an individual is both an employee and self-employed simultaneously, they should be insured for both of their job roles. However, if a self-employed person is engaged in two self-employment activities concurrently, they should be insured for the occupation with the higher insurable income.

Self-employed individuals, as well as employees, stop making social insurance contributions when they reach the age of 65, which is the age at which they become eligible for a pension.

Below are the contributions made by self-employed individuals to the social insurance fund for the years 2018 and 2023 based on their occupational category:
CodeOccupational categoryMinimum Weekly Amount of Insurable Earnings (EUR)Minimum Monthly Amount of Insurable Earnings (EUR)
1aDoctors, pharmacists, health professionals (graduates): for a time-period not exceeding ten (10) years469.792,035.76
1bDoctors, pharmacists, health professionals (graduates): for a time-period exceeding ten (10) years950.254,117.75
2aAccountants, economists, lawyers and other freelance professionals: for a time-period not exceeding ten (10) years469.792,035.76
2bAccountants, economists, lawyers and other freelance professionals: for a time-period exceeding ten (10) years950.254,117.75
3Managers (businesspersons), directors, estate agents, wholesale dealers950.254,117.75
4aTeachers (university, secondary, primary and pre-school education; assistant teachers, special teachers): for a time-period not exceeding ten (10) years459.111,989.48
4bTeachers (university, secondary, primary and pre-school education; assistant teachers, special teachers): for a time-period exceeding ten (10) years918.223,978.95
5Builders and people exercising an occupation related to the construction industry576.562,498.43
6Farmers, stock-farmers, poultry farmers, fishermen and people engaging in similar occupations320.311,388.01
7Drivers, excavator operators and people engaging in similar occupations459.111,989.48
8Technical assistants, mass media external freelancers, operators of machinery not relevant to the construction industry and assemblers of products made of metal, rubber, plastic, wood and similar materials459.111,989.48
9Clerks, typists, cashiers, secretaries, private assistants459.111,989.48
10Technicians not covered under any other occupational category459.111,989.48
11Shop owners/supervisors (including kiosks, hairdressing salons, barbers, beauticians)437.761,896.96
12Butchers, bakers, confectioners, manufacturers/preservers of meat, milk, fruit, tobacco and people engaging in similar occupations352.341,526.81
13Hawkers, postmen, garbage collection labourers, workers in mines/quarries, stone workers, sailors, specialists in underwater constructions, installers of hoisting equipment and wire ropes, street cleaners, people responsible for the provision of services and salespersons320.311,388.01
14Cleaners, messengers, porters, cleaning shop owners437.761,896.96
15Designers, computer equipment operators, ships engineers, agents and related professionals; musicians, magicians469.792,035.76
16Persons not covered under any other occupational category469.792,035.76