Deadline for filing the TD7 employer report for 2025 in Cyprus extended to 30 November

The Cyprus Tax Department has postponed the deadline for filing the annual employer report (TD7 form) for the 2025 tax year to 30 November 2026. The extension was approved by the Tax Commissioner — according to the department, the decision was made to further facilitate employers’ compliance with their obligations.

The deadline had already been postponed once: employers were originally required to report for 2025 by 30 September 2026. The form became available for submission through the Tax For All (TFA) portal in mid-May 2026.

Reports submitted after 30 November will be considered a violation of the Assessment and Collection of Taxes Law, and monetary penalties will apply. The penalty is €150 for individuals, €500 for legal entities with turnover or assets exceeding €1 million, and €250 for other legal entities.

In the TD7 form, employers report, for the calendar year, the salaries paid to employees and the income tax withheld under the PAYE scheme — separately for each employee.