TD7 employer returns in Cyprus: monthly and annual filing through Tax For All

Paying a salary is only part of running payroll. The employer also has to explain the withholding to the Tax Department and settle the resulting liability. TD7 is where those employee-level figures meet the employer's tax account.

People still search for IR7, TD7 and TF7. When following instructions, check the tax year, the type of return and the portal shown. An old annual-return tutorial can describe a different workflow from today's monthly Tax For All process.

Where do you file TD7?

The Tax Department moved TD7 submission and payment of the related withholding and contributions exclusively to Tax For All from 22 August 2025. Use the employer's correct tax account and check that the person filing has the required access.

This is distinct from the Social Insurance Services workflow. A Social Insurance payment does not, by itself, settle PAYE in the employer's TFA account. Keep separate evidence for the separate obligations. Our first-employee guide explains the broader registration and payroll setup.

Who needs the monthly and annual returns?

The Department's withholding-return announcement addresses employers who withhold and pay income tax and/or employee or employer GeSY contributions. A payroll with no PAYE can still have GeSY, so zero income tax is not enough to conclude that no monthly return is needed.

Annual employee reporting has its own statutory scope. The current Article 6 requires the employer's annual statement to cover people in its service, including part-time employees, with their remuneration and identifying information. Do not limit the annual employee list to people whose salary produced PAYE.

Check an empty month against the employer's registration and the current instructions rather than skipping it. Where a company has stopped employing people, deal with its registration and any outstanding periods explicitly.

What should you prepare before opening the return?

Build a payroll pack with the period, employee identifiers, gross pay, relevant benefits, deductions, PAYE, GeSY and the employer amounts. Keep the payroll calculation and the employee's supporting declarations together. TD59 explains how employee information feeds the PAYE calculation.

Complete these checks before exporting a file. Fixing an identifier in a spreadsheet but leaving it wrong in payroll means the same error returns next month.

What is the filing sequence?

1. Finish the payroll and approve the figures for the period.
2. Open the employer account in TFA and select the required employer return and period.
3. Enter or import the information using the format supported by the current return.
4. Resolve validation messages and compare the resulting totals with the approved payroll.
5. Submit, then retain the acknowledgement and a copy of the filed figures.
6. Check the liability created in TFA, make the payment and retain its receipt.

The Tax Department specifically explains that the monthly return creates the amounts due in TFA, so submission must precede payment. An exported file, a saved draft and a successful submission are three different states.

How do you reconcile the annual return?

Start with each employee, then total the company. Compare the approved payroll for every month with the filed monthly information and any amendments. Investigate differences before preparing the annual return.

For example, imagine that eleven months show €3,000 gross pay and December shows €4,000 because of a bonus. The illustrative annual gross is €37,000, not €36,000. If the payroll export includes the bonus but December's submitted return does not, the annual difference has a specific cause. Fix the underlying reporting issue rather than adjusting the annual number until it matches an incomplete monthly total.

Reconcile tax liabilities separately from cash payments. A payment made in January can settle a December liability. Looking only at bank payments dated within the calendar year can therefore produce a misleading annual comparison.

Which deadline should you use?

Check the deadline for the exact period and tax year, including any extension. As checked on 20 September 2026, the official calendar lists 30 September 2026 for the annual employer withholding return for 2025. That is a dated deadline for that return, not a permanent annual rule.

Use the Cyprus tax calendar to plan the work and the current official notice to confirm the filing date. If a period is late or incorrect, deal with the return, the payment and any charges as separate items.

For ongoing annual planning, the current Article 6 sets the last calendar day of March following the tax year. Keep a specific extension, such as the deadline for the 2025 return above, separate from that general rule.

How does Sumly connect payroll to the return?

Sumly runs payroll and posts the payroll entries to your company's books. Employer returns are prepared from the payroll records, giving you a consistent starting point for reviewing the filing and reconciling what was paid.

On Base, you review and submit the prepared return. On Premium, your Sumly certified bookkeeper reviews the records and handles submission. The monthly payroll tutorial shows the product workflow; this guide explains the filing responsibility that sits around it.

Common questions

Can I just pay PAYE without submitting the monthly return?

The Tax Department explains that the monthly return creates the amount due in Tax For All. Submit and verify the return before settling the liability it creates.

Does the annual TD7 replace monthly returns?

No. Reconcile the annual information to the monthly filings and any corrections. Completing one does not establish that the other obligations are finished.

Does Sumly file TD7 automatically?

A person reviews and submits. Sumly prepares employer returns; you submit on Base, or your Sumly certified bookkeeper handles submission on Premium.