Employers
In Cyprus, an employer is defined as any natural person, legal entity and/or a joint venture of natural and/or legal persons that is registered with the social insurance authorities as an employer (see Protection of Wages Law of 2077-2022).
Employees
In Cyprus, an employee is any person that is employed by another person (natural or legal) either by contract or internship or under any circumstances under which it can be assumed that an employment relationship exists. Off payroll
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Web page updated on 17 Mar 2025 15:33