The General Healthcare System (GeSY) is Cyprus's universal public healthcare scheme, which became fully operational in June 2020. GeSY is funded through compulsory contributions levied on employment income, pension income, and other earnings. As of 2025, the employee contribution rate is 2.65% of gross salary, and the employer contribution rate is 2.90%. Self-employed individuals contribute 4.00%. All residents who are registered with GeSY are entitled to access the full range of participating healthcare providers, including GPs, specialists, hospitals, and diagnostic centres.
GeSY contributions are collected through the payroll and are administered jointly by the Health Insurance Organisation (HIO) and the Social Insurance Services. Employers must deduct the employee's GeSY contribution from salary and remit both the employee and employer shares together with social insurance contributions. There is no annual ceiling on insurable earnings for GeSY purposes, meaning contributions apply to the full gross salary regardless of amount.
For employers establishing operations in Cyprus or managing mobile employees, GeSY contributions must be factored into total employment cost calculations alongside social insurance and income tax withholding obligations.