Employer's Return (TD7) Cyprus 2025: deadline September 30 and TFA submission checklist

The employer's annual return (Employer's Return, form TD7) for 2025 is filed electronically by Cyprus employers through the Tax For All (TFA) system. Starting from January 2025, filing is mandatory specifically through TFA, with separate deadlines in effect for the transition period months.

The main risk here is not the filing itself, but discrepancies between payroll data, already remitted Social Insurance contributions, and withheld PAYE. Such inconsistencies are the most common reason for a return being rejected or a query being raised by the tax authority. Below is a practical checklist of what to verify before submission.

What is the Employer's Return (TD7) and who is required to file it?

The Employer's Return (TD7) is an employer declaration that reflects accrued salary, withheld income tax (PAYE), Social Insurance contributions, and contributions to the GHS (GESY) healthcare system for each employee.

Any employer that paid remuneration to employees during the reporting year and falls under the relevant reporting requirements in Cyprus is obligated to file the TD7.

In essence, the return reconciles the annual totals with what has already been withheld and remitted during the year.

What is the deadline for filing the Employer’s Return for 2025 and what are the penalties for late submission?

From 2025, Cyprus employers are required to file monthly TD7 declarations (Employer’s Tax Declaration) exclusively through the Tax For All (TFA) system. The annual Employer’s Return (form TD7) for 2025 is also filed via TFA, but in 2026, once the relevant form becomes available in the system.

Initially, the following transitional schedule applied:

• For January–November 2025: by 31 December 2025
• For December 2025: by 31 January 2026

These deadlines were later extended. According to the current information from the Cyprus Tax Department:

• The annual TD7 for 2025 must be filed by 30 September 2026
• The form for filing the annual return in TFA opened around mid-May 2026

Key parameters for TD7 for 2025:

• Form: Employer’s Return (TD7)
• Reporting period: calendar year 2025
• Filing method: electronically via Tax For All (TFA)
• Filing deadline: by 30 September 2026 (extended deadline)
• Authority: Cyprus Tax Department

Late submission is subject to administrative penalties, and late payment of withheld tax and contributions attracts interest and possibly additional fines. The exact amount depends on the type of breach and the rules in force at the time of filing.

It is also important to keep in mind that extending the deadline for filing the return does not cancel the obligation to pay PAYE and contributions on time. Monthly TD7 declarations and the corresponding payments must be filed and paid by their due dates, regardless of whether the deadline for the annual return has been extended.

How to file the TD7 through Tax For All — what data and access are needed in advance?

The TD7 is filed through Tax For All (TFA), so access to the company account should be prepared well in advance.

What to prepare before logging into the system

• An active company account in Tax For All with confirmed access for the responsible person.
• The employer registration number and the company's tax identification code (TIC).
• Annual totals for each employee: gross salary, withheld PAYE, Social Insurance and GHS contributions.
• Data on payments not related to base salary: bonuses, allowances, directors' remuneration.
• Reconciled monthly payments for the entire 2025 year to verify the annual totals.

If the company previously worked through TAXISnet, it is better to complete the transition to TFA in advance — otherwise the filing deadline may be missed.

What data should be reconciled before filing: salaries, PAYE, GHS and Social Insurance?

Before submission, the main thing is to make sure that the annual figures in the TD7 match what has already been recorded with Social Insurance Services and the Tax Department through monthly payments. A discrepancy even for a single employee can trigger a query.

Reconciliation checklist before filing

• The gross salary amount for each employee matches the payroll records for all 12 months.
• The withheld PAYE in the return equals the amount of tax actually remitted during the year.
• Employee and employer Social Insurance contributions match the data submitted to Social Insurance Services.
• GHS (GESY) contributions are calculated at the applicable rates and correctly split between the employee's and employer's shares.
• The contribution cap for employees with high salaries is taken into account — amounts above the limit are not subject to contributions.
• Data for employees dismissed or hired during the year is reflected for the actual period of employment.
• Directors' and non-residents' remuneration is reflected according to the correct withholding rules.

The GHS rates in 2025 are 2.65% for the employee and 2.90% for the employer, applied up to the established income limit. GHS is where mistakes most often occur: an incorrect rate or a disregarded cap creates a discrepancy that later surfaces during reconciliation.

What mistakes most often lead to a return being rejected or a query from the tax authority?

Rejection of the TD7 is almost always related to internal data inconsistencies rather than a technical system error. Knowing the typical mistakes in advance makes it easier to pass reconciliation on the first attempt.

MistakeConsequenceAnnual PAYE does not equal the sum of monthly paymentsRequest for explanation or additional paymentGHS contributions calculated without accounting for the capDiscrepancy with Social Insurance dataIncorrect GHS rate for 2025Incorrect total contribution amountBonuses and 13th salary not reflectedUnderstated base, risk of additional assessmentsDismissed employee's data shown for the full yearOverstated accrualsNo access to TFA by the deadlineLate filing and penalty

There is also a separate category of issues — discrepancies between what is shown in the TD7 and what the employee indicated in their personal return. If the company's annual data does not match the employee's figures, the tax authority may request explanations from both parties.

What to do if an error in the Employer's Return is discovered after filing?

If an error is noticed after the TD7 has already been submitted, the return can be corrected — by filing an amended version through Tax For All. The sooner this is done, the lower the risk of claims and penalties.

The course of action depends on the nature of the error: an underpayment of PAYE or contributions will require additional payment with interest, while a technical typo that does not affect the amounts is easier to correct. In any case, it is worth keeping payroll records and payment confirmations — they will be useful in case of a possible request from the Cyprus Tax Department.

The exact correction procedure and the amount of possible additional assessments depend on the structure of payments and the specific figures of your business, so for disputed cases it is better to check with an accountant before filing a correction.

Frequently asked questions from business owners about the TD7

Is it necessary to file the TD7 if the company has only a director with no salary?

If there were no payments subject to PAYE and contributions during the year, the filing obligation depends on the employer's registration status. It is best to clarify this with the Cyprus Tax Department — formal registration as an employer sometimes requires a nil return.

Can the Employer's Return be filed through TAXISnet?

No, the employer's annual return can only be filed through Tax For All. TAXISnet is being decommissioned, so access to TFA should be arranged in advance.

What is more important — filing the TD7 on time or paying the contributions on time?

These are two separate obligations with their own sanctions. Monthly PAYE payments and Social Insurance contributions must be remitted on time regardless of whether the deadline for filing the annual return has been extended.

How do the 2025 GHS rates affect the final amount in the return?

GHS contributions are calculated at the applicable rates up to the established limit and are split between the employee and the employer. An error in the rate or the cap immediately creates a discrepancy with the Social Insurance Services data.

Need help with payroll calculation and filing the TD7?

If you run payroll yourself and want to be sure that the annual totals will match the payments already submitted for PAYE, Social Insurance, and GHS, the specialists at GarnetWise can help set up payroll calculation and mandatory reporting in Cyprus, reconcile the data before filing the TD7, and correctly complete the return through Tax For All. Reach out for a consultation to get through the reconciliation without penalties or unnecessary queries from the tax authority.