IR7
IR7 employer's return (yearly payroll summary)
The IR7 is a once-a-year summary of every employee's pay and the tax taken from it. It must match the monthly PAYE payments you made during the year.
Who needs it
Every employer in Cyprus, including companies with only one director on payroll.
When and where to file
Deadline: Usually 31 July of the following year.
Where: Filed online through Tax For All (TFA).
Step by step
- 1Run the year-end payroll report for all employees.
- 2Check that total tax withheld matches the monthly PAYE payments made.
- 3Give each employee their IR63 certificate.
- 4Enter each employee's figures in the IR7 and submit.
Worked example
Illustrative figures only.
Employer details
| Employer name | Example Trading Ltd |
|---|---|
| Employer TIC | 00000000Y |
| Tax year | 2025 |
Employee line (one per person)
| Employee name | Maria Ioannou (example) |
|---|---|
| Gross pay incl. 13th salary | €31,200.00 |
| Benefits in kind | €0.00 |
| Tax withheld (PAYE) | €1,640.00 |
Totals
| Number of employees | 4 |
|---|---|
| Total gross pay | €118,400.00 |
| Total PAYE withheld and paid | €7,820.00 |
Common mistakes
- Totals not matching monthly payments
- Missing benefits in kind (company car, housing)
- Late IR63 certificates to staff
Talk to a Cyprus accountant this week
Free 30-minute consultation. Clear fixed-fee proposal.