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Employer Tax Filing Obligations for 2024–2025
The Tax Department of Cyprus has announced deadlines for employer filings for the relevant period.
- The 2024 Employer's Annual Tax Return (TD7), together with the Monthly TD7 Declarations for January–November 2025, must be submitted no later than 31 December 2025.
- The December 2025 Monthly TD7 is due separately, with a filing date of 31 January 2026.
Monthly TD7 Submission Requirements
All employers are required to submit their Monthly Withholding Tax and Contributions Declarations (TD7) exclusively through the TAX FOR ALL (TFA) online platform. Any PAYE amounts and related employer obligations must be paid simultaneously through these monthly submissions.
From 2025 onwards, each employee must have an active Tax Identification Number (TIN), which must be included on every Monthly TD7 submission.
Cases With No Withheld Tax or Contributions
Even where no PAYE or contribution arise for an employee or company officer (e.g., directors or secretaries), employers are still required to submit:
- At least one Monthly TD7, showing the annual figures, and
- The Annual Employer Return.
Furthermore, for the 2025 Annual TD7 to be accepted through the TFA system, every employee and every company officer must appear in at least one Monthly TD7, regardless of whether any amounts were due.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
