The National Health Insurance System (NHIS) in Cyprus, also known as GESY (Γενικό Σύστημα Υγείας), is a landmark initiative aimed at providing universal healthcare coverage. It’s funded by contributions from a variety of sources, including employees, employers, self-employed individuals, pensioners, and others. This guide offers an in-depth look at the contribution structure of the NHIS in Cyprus, tailored for both individuals and businesses.

Understanding NHIS Contributions

The NHIS framework is designed to be inclusive and comprehensive, requiring contributions based on different income types. These contributions are essential for maintaining and enhancing the healthcare system’s capacity to deliver quality services to all residents of Cyprus.

Detailed Contribution Structure

Below is an expanded table outlining the NHIS contribution rates for various income categories:

Category Description Contribution Rate (as of 2023)
Employees Salary-based contribution 2.65%
Employers Based on employee’s salary 2.90%
Self-Employed Based on self-declared earnings 4.00%
Pensioners Based on pension income 2.65%
Dividend, Interest, Rent Income From respective income sources 2.65%
State (as Employer) For state employees and pensioners Variable, as per state policies


Maximum Contribution Cap: Contributions are calculated on total remuneration with an upper limit of €180,000 annually.

Compliance and Contributions for Multiple Income Sources

  • Diverse Income Streams: Individuals with multiple income sources, such as salaries and dividends, must contribute based on each income source.
  • Payment Methodologies: Contributions are generally withheld at the source. Employers withhold and remit contributions for their employees, while banks or companies withhold contributions on dividend or interest income.
  • Compliance Importance: Accurate calculation and timely payment of NHIS contributions are crucial to avoid legal and financial repercussions.
  • Regular Updates: Contribution rates and regulations are subject to change, so staying informed with the latest updates is important.

Special Considerations for Company Shareholders

Cyprus Company shareholders, especially those receiving both salary and dividends, must be aware of their NHIS contribution obligations. Contributions on dividend income are particularly pertinent, as they add an additional layer of financial responsibility for shareholders. Shareholders receiving dividends must contribute to the NHIS based on the dividend income. This is in addition to any contributions due on salary income if they are also employed by the company.

Additional Resources and Further Information

For comprehensive and up-to-date information about the NHIS in Cyprus, visit the official GESY website: GESY Official Website. This portal provides detailed insights into contribution rates, healthcare services covered, and other relevant information essential for residents and businesses in Cyprus.


The NHIS in Cyprus represents a significant step towards a more inclusive and robust healthcare system. Understanding the contribution mechanisms is key for individuals and businesses to not only comply with the regulations but also to benefit from the healthcare services provided.