Extension of Submission Date for Employer Income Tax Withholding Declaration for July to November 2025
The Cyprus Tax Department has announced an extension to the deadline for the submission and payment of the Monthly Employer Income Tax Withholding Declaration (Pay-As-You-Earn – PAYE).
What has changed
The extension applies to PAYE declarations for the period July 2025 to November 2025.
Employers who have not yet submitted the relevant monthly declarations, or who have outstanding payroll income tax liabilities for this period, may complete both the submission and payment by 31 January 2026, without the imposition of interest or penalties, provided that both obligations are fulfilled by this date.
Who is Affected
This extension applies to:
- All Cyprus employers with active employees during the period July 2025 to November 2025
- Self-employed individuals employing staff
- Foreign entities with a payroll presence in Cyprus
Recommended Actions for Employers
To ensure compliance with the revised deadline, employers are advised to:
- Review payroll records and monthly PAYE declarations
- Confirm that all payroll deductions have been accurately reported
- Ensure that both the declaration and the corresponding payment are completed by 31 January 2026
- Consult with payroll advisors regarding any outstanding payroll obligations
How can SPL Audit assist you?
Our dedicated Payroll Team can support employers by providing:
- Preparation and submission of the Employer Income Tax Withholding Declaration
- Comprehensive payroll reviews and reconciliations for accuracy and compliance
- Guidance on Cyprus payroll legislation and employer tax obligations