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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Cyprus /3 Payroll and particular aspects of employee remuneration / 3.5 Performance-related bonuses

3.5 Performance-related bonuses

Cyprus

Performance-related bonuses granted to employees are part of employment income and are subject to income

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5.2 Employee registration

1.3.1 Monthly filings

6.1.3 Employer has no place of business in jurisdiction

9.5 Work permits

4.2 Company car

4.4 Car allowance

3.5 Stock options

12. Checklist for employers

6.3 Inbound employees on assignment

8.2 Failure to pay social security

4.12 Beneficial loans

2.2 Social security contributions

1.2 How are filings done?

7.3 Relocation costs

3.4 Special payments and one-sixth rule

2.3.2 Solidarity surcharge

3.3 Participatory bonus

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

3.2 French national minimum wage (SMIC)

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