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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Cyprus /7 Travel and subsistence / 7.1 Relocation expenses

7.1 Relocation expenses

Cyprus

7.1�� Relocation expenses

For relocating employees, the costs of relocation when paid by the employer are not considered a BIK subject to a limit,

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9.7.2 Civil contracts

13. Employer burden table

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.3 Lump sum wage and church tax

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

5.3.1 Short term business visitors

2.2 Social security contributions

1.2 How are filings done?

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

7.1 Per diems

9.6.2 Holiday pay

2.3.5 Wage garnishment

7.1 Commuting costs

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