The first stage of GHS implementation, occurred on 1/6/2019, providing for outpatient healthcare, i.e. the provision of healthcare services by personal doctors and outpatient specialists, pharmacists and laboratories.
The second and final stage of GHS implementation, includes the provision of all remaining healthcare services, i.e. inpatient healthcare and services, services offered by allied health professionals (clinical dieticians, occupational therapists, speech pathologists, physiotherapists, and clinical psychologists), nurses and midwifes, the accident and emergency departments, ambulance services, dentists, palliative healthcare services and medical rehabilitation services.
Table: Contribution rates
Contributors Categories |
First Phase (As of 1/3/2019-28/2/2019) |
Full Implementation (As of 1/3/2020) |
Explanation |
Employees (Public and Private Sector) |
1,70% |
2,65% |
On their salaries |
Employers (Including the State as an Employer) |
1,85% |
2,90% |
On the salaries of every person employed by them |
State |
1,65% |
4,70% |
On the salaries of the employees, the remuneration of the self-employed and officials and on pensions |
Self-employed |
2,55% |
4,00% |
On their remuneration |
Pensioners |
1,70% |
2,65% |
On their pension |
Income earners (e.g. rent, interest, dividends) |
1,70% |
2,65% |
On their income |
Government Officials |
1,70% |
2,65% |
On their remuneration |
Persons responsible for the payment of remuneration to Goverment Officials |
1,85% |
2,90% |
On the remuneration of the Government Official |
For every natural person, the total maximum annual amount on which contributions will be paid is € 180,000.
In case that the natural person is not a tax resident of Cyprus, he/she will pay contributions only for the income, earnings and pensions that derive from the Republic of Cyprus, excluding dividends and interest.
CATEGORIES OF BENEFICIARIES
- Citizens Of The Republic Of Cyprus (RC)
- European Union (EU) Citizens
- Non-EU Citizens
- Refugees And Persons With a Status Of Supplementary Protection
- Beneficiaries’ Dependents
- Other Categories
CONTRIBUTIONS –
Contributions for the second and final stage will start on 1/3/ 2020 and will include the complete implementation of the GHS.
*Contribution for employees will increase to 2.65% and for employers to 2.90%
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