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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Cyprus /3 Payroll and particular aspects of employee remuneration / 3.4 Severance – gratuity pay

3.4 Severance – gratuity pay

Cyprus

Any remuneration received as part of severance or gratuity pay upon the termination of employment is exempt from income tax.

Furthermore,

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13. Employer burden table

3.7.3 Maternity pay

1.3.1 Monthly filings

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

11. Work permit assessment tool

6.1.1 EU social security agreement

4.4 Car allowance

3.5 Stock options

6.3 Inbound employees on assignment

8.2 Failure to pay social security

4.12 Beneficial loans

4.4 Interest-free loans

2.2 Social security contributions

8.2 Appeals process

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

6.1.2 Reciprocal agreements

3.3 Leave of absence

1.4.2 Employee leaving indemnity (TFR)

3.2.1 Travel meals and per diems

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