Cyprus Annual Employer’s Return 2025 and 2026: Form T.D.7 Deadlines and Filing Requirements

The Annual Employer’s Return, Form T.D.7, for the 2025 tax year is now available for submission through the Cyprus Tax For All (TFA) platform.

Cyprus employers should review their 2025 payroll records and confirm that the applicable Monthly Payroll Returns have been submitted before preparing the annual declaration. The Annual Form T.D.7 does not replace monthly payroll reporting and should be consistent with the remuneration, Income Tax and GeSY amounts reported during the 2025 tax year.

The filing deadline for the 2025 Annual Form T.D.7, together with the deadline announced for the following tax year, is as follows:

• 30 September 2026 for the 2025 Annual Form T.D.7;
• 31 May 2027 for the 2026 Annual Form T.D.7.

What Is the Cyprus Annual Employer’s Return, Form T.D.7?

Form T.D.7 is the annual employer declaration covering remuneration paid to employees and company officers during the relevant tax year. The return reports employment-related information, including remuneration and applicable amounts connected with:

• Income Tax withheld under PAYE;
• employee GeSY contributions;
• employer GeSY contributions; and
• other relevant payroll information required through TFA.

 

The annual declaration should agree with the employer’s payroll records and Monthly Payroll Returns. Differences between monthly submissions, payroll reports and the annual return should be identified and resolved before filing.

Which Employers Must Submit 12 Monthly Payroll Returns?

The obligation to submit 12 Monthly Payroll Returns together with the Annual Form T.D.7 applies to employers that withhold and pay any of the following amounts to the Cyprus Tax Department on a monthly basis:

• Income Tax under PAYE;
• employee GeSY contributions; or
• employer GeSY contributions.

 

The relevant Monthly Payroll Return must be submitted as part of the process of creating and paying the monthly Income Tax or GeSY liability through TFA.

Employers can find further information about the monthly process in our guide to Cyprus Monthly TD7 PAYE Declarations through Tax For All.

What If There Are No PAYE or GeSY Withholdings?

The absence of Income Tax or GeSY withholding does not automatically remove the employer’s reporting obligation.

Where employees or company officers, including Directors or Secretaries, receive remuneration for their services but no Income Tax or GeSY contributions are withheld, the employer is generally required to submit:

• at least one Monthly Payroll Return for the relevant tax year; and
• the Annual Employer’s Return, Form T.D.7.

 

This requirement may be relevant to director-only companies, businesses with limited payroll activity and employers whose employees remain below the applicable Income Tax thresholds.

Employers should therefore assess their filing position based on whether remuneration was paid, not only on whether payroll taxes were payable.

What Should Employers Review Before Filing Form T.D.7?

Before submitting the annual return, employers should confirm that:

• all employees and remunerated company officers have been included;
• annual gross remuneration agrees with the payroll records;
• bonuses, benefits and other employment-related payments have been recorded correctly;
• PAYE and GeSY amounts agree with the monthly declarations and payments;
• the required Tax Identification Numbers and employee details are available;
• any missing Monthly Payroll Returns have been submitted; and
• payroll records have been reconciled with the information available in TFA.

 

Leaving the reconciliation until shortly before the deadline may create difficulties where employee information is incomplete or differences between payroll records and previous submissions need to be corrected.

How IBCCS TAX Can Assist With Form T.D.7 and Payroll Compliance

IBCCS TAX assists Cyprus employers with the preparation and submission of annual and monthly employer declarations, payroll processing and ongoing payroll compliance. Our support can include:

• reviewing payroll records for employees, Directors and Secretaries;
• reconciling annual remuneration with Monthly Payroll Returns;
• preparing and submitting the Annual Form T.D.7 through TFA;
• identifying missing or inconsistent payroll information;
• coordinating PAYE and GeSY reporting; and
• providing ongoing payroll and employer compliance support.

Our Payroll Preparation Services in Cyprus are designed for local and international businesses that require accurate payroll calculations, statutory reporting and structured monthly compliance.

We also provide dedicated assistance with the Declaration of Employers’ Return and Employees’ Details and wider accounting services in Cyprus.

Prepare the 2025 Annual Form T.D.7 Before the Deadline

The 30 September 2026 deadline gives employers additional time to prepare the 2025 Annual Employer’s Return, but the review should not be left until the final weeks.

Early preparation allows the employer to identify missing employee information, reconcile payroll amounts and address inconsistencies before submission.

Contact IBCCS TAX to discuss the preparation of Form T.D.7, monthly payroll declarations or ongoing payroll compliance for your Cyprus business.

FAQ: Cyprus Annual Employer’s Return, Form T.D.7

1. What is the deadline for the 2025 Form T.D.7?

The Annual Employer’s Return for the 2025 tax year must be submitted through Tax For All by 30 September 2026.

2. What is the deadline for the 2026 Form T.D.7?

The Annual Employer’s Return for the 2026 tax year must be submitted by 31 May 2027.

3. Do Monthly Payroll Returns replace the Annual Form T.D.7?

No. Monthly Payroll Returns and the Annual Form T.D.7 are separate reporting obligations. Employers must submit the annual return in addition to the applicable monthly returns.

4. Does an employer need to file if no PAYE is payable?

An employer remunerating employees, Directors or Secretaries without Income Tax or GeSY withholding is generally still required to submit at least one Monthly Payroll Return and the Annual Form T.D.7.

5. Where is Form T.D.7 submitted?

The Annual Employer’s Return for the 2025 tax year must be submitted electronically through the Tax For All platform.