{"id":3563,"date":"2023-08-02T11:33:22","date_gmt":"2023-08-02T08:33:22","guid":{"rendered":"https:\/\/www.ucy.ac.cy\/hr\/?page_id=3563"},"modified":"2026-04-22T14:43:17","modified_gmt":"2026-04-22T11:43:17","slug":"deductions","status":"publish","type":"page","link":"https:\/\/www.ucy.ac.cy\/hr\/employment\/payroll\/deductions\/","title":{"rendered":"\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2"},"content":{"rendered":"<div><strong>1. \u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2<\/strong><\/div>\n<p>&nbsp;<\/p>\n<div>\u038c\u03c3\u03bf \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2, \u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc \u03c7\u03c9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c4\u03c1\u03b5\u03af\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03b1\u03bd\u03b1\u03bb\u03cc\u03b3\u03c9\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c9\u03c2 \u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03c9\u03c2:<\/div>\n<p>&nbsp;<\/p>\n<div><strong>&#8220;\u039c\u03ad\u03bb\u03bf\u03c2 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2&#8221;<\/strong>: \u039c\u03cc\u03bd\u03b9\u03bc\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd\u00a0\u03c0\u03bf\u03c5 \u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03b3\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03c3\u03b5 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03b8\u03ad\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03ae \u03c0\u03c1\u03af\u03bd \u03c4\u03b7\u03bd 30\u03b7 \u03a3\u03b5\u03c0\u03c4\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2011<\/div>\n<p><strong>&#8220;\u039c\u03ad\u03bb\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2&#8221;<\/strong>: \u039c\u03cc\u03bd\u03b9\u03bc\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd\u00a0\u03c0\u03bf\u03c5 \u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03b3\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03c3\u03b5 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03b8\u03ad\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03ae \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\u03b7 \u039f\u03ba\u03c4\u03c9\u03b2\u03c1\u03af\u03bf\u03c5 2011 \u03ba\u03b1\u03b9 \u03a3\u03c5\u03bc\u03b2\u03b1\u03c3\u03b9\u03bf\u03cd\u03c7\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03b1\u03bf\u03c1\u03af\u03c3\u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5<\/p>\n<p><strong>&#8220;\u039c\u03b7 \u039c\u03ad\u03bb\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2&#8221;<\/strong>: \u03a3\u03c5\u03bc\u03b2\u03b1\u03c3\u03b9\u03bf\u03cd\u03c7\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5\/ \u03a9\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03b1\u00a0\u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03ad\u03bb\u03b7 \u03c3\u03b5 \u03bf\u03c0\u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00a02. \u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2<\/strong><\/p>\n<p>\u039f\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2 \u03b3\u03b9\u03b1\u00a0<strong>\u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong>\u00a0\u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2:<\/p>\n<ul>\n<li>\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd<\/li>\n<li>\u03a6\u03cc\u03c1\u03bf\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/li>\n<li>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a5\u03b3\u03b5\u03af\u03b1\u03c2 (\u0393\u03b5\u03a3\u03a5)<\/li>\n<li>\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u03a7\u03b7\u03c1\u03ce\u03bd \u03ba\u03b1\u03b9 \u039f\u03c1\u03c6\u03b1\u03bd\u03ce\u03bd<\/li>\n<li>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd<\/li>\n<\/ul>\n<p>\u039f\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2 \u03b3\u03b9\u03b1\u00a0<strong>\u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong>\u00a0\u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2:<\/p>\n<ul>\n<li>\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd<\/li>\n<li>\u03a6\u03cc\u03c1\u03bf\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/li>\n<li>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd<\/li>\n<li>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a5\u03b3\u03b5\u03af\u03b1\u03c2 (\u0393\u03b5\u03a3\u03a5)<\/li>\n<\/ul>\n<p>\u039f\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u00a0<strong>\u039c\u03b7 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong>\u00a0\u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd<\/li>\n<li>\u03a6\u03cc\u03c1\u03bf\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/li>\n<li>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a5\u03b3\u03b5\u03af\u03b1\u03c2 (\u0393\u03b5\u03a3\u03a5)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u03a3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03cc\u03c2 \u03a0\u03af\u03bd\u03b1\u03ba\u03b1\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ce\u03bd (\u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1\/1\/2026)<\/strong><\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td align=\"left\" bgcolor=\"dad8d8\"><strong>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae<\/strong><\/td>\n<td align=\"left\" bgcolor=\"dad8d8\">\n<div><strong>\u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5<\/strong><\/div>\n<div><strong>\u039a\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd<\/strong><\/div>\n<div><strong>\u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/div>\n<\/td>\n<td align=\"left\" bgcolor=\"dad8d8\">\n<div><strong>\u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5<\/strong><\/div>\n<div><strong>\u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd<\/strong><\/div>\n<div><strong>\u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/div>\n<\/td>\n<td align=\"left\" bgcolor=\"dad8d8\">\n<div><strong>\u039c\u03b7 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5<\/strong><\/div>\n<div><strong>\u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/div>\n<\/td>\n<td align=\"left\" bgcolor=\"dad8d8\"><strong>\u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd<\/strong><\/td>\n<td align=\"center\"><strong>4,45%<\/strong><\/td>\n<td align=\"center\"><strong>4,45%<\/strong><\/td>\n<td align=\"center\"><strong>8,8%\u00a0<\/strong><\/td>\n<td><strong>\u039c\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03ad\u03bf\u03c5 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac5.742 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03c9\u03c2<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u03a6\u03cc\u03c1\u03bf\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/strong><\/td>\n<td colspan=\"4\" align=\"left\"><strong>\u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03c3\u03c4\u03bf\u03bd \u03c3\u03cd\u03bd\u03b4\u03b5\u03c3\u03bc\u03bf\u00a0<a href=\"https:\/\/www.ucy.ac.cy\/hr\/home\/employment\/payroll\/personal-income-tax\/\">\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03a6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd\u00a0<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a5\u03b3\u03b5\u03af\u03b1\u03c2 (\u0393\u03b5\u03a3\u03a5)<\/strong><\/td>\n<td align=\"center\"><strong>\u00a02,65%<\/strong><\/td>\n<td align=\"center\"><strong>\u00a02,65%<\/strong><\/td>\n<td align=\"center\"><strong>\u00a02,65%<\/strong><\/td>\n<td><strong>\u00a0&#8211;<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u03a7\u03b7\u03c1\u03ce\u03bd \u03ba\u03b1\u03b9 \u039f\u03c1\u03c6\u03b1\u03bd\u03ce\u03bd<\/strong><\/td>\n<td align=\"center\"><strong>\u00a02%<\/strong><\/td>\n<td align=\"center\"><strong>\u00a0&#8211;<\/strong><\/td>\n<td align=\"center\"><strong>\u00a0&#8211;<\/strong><\/td>\n<td><strong>\u0391\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c4\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">\n<div><strong>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u03c4\u03bf \u039a\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03cc<\/strong><\/div>\n<div><strong>\u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/div>\n<\/td>\n<td align=\"center\"><strong>\u00a03%<\/strong><\/td>\n<td align=\"center\"><strong>&#8211;<\/strong><\/td>\n<td align=\"center\"><strong>\u00a0&#8211;<\/strong><\/td>\n<td><strong>\u0391\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c4\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">\n<div><strong>\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b3\u03b9\u03b1 \u03c4\u03bf \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc<\/strong><\/div>\n<div><strong>\u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd<\/strong><\/div>\n<\/td>\n<td align=\"center\"><strong>\u00a0&#8211;<\/strong><\/td>\n<td align=\"center\"><strong>5%<\/strong><\/td>\n<td align=\"center\"><strong>&#8211;<\/strong><\/td>\n<td>\n<div><strong>\u0391\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c4\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd\u00a0<\/strong><\/div>\n<div><strong>\u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div><strong>\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd<\/strong><\/div>\n<div>\u03a4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c5 \u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03c3\u03b5 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03b8\u03ad\u03c3\u03b7 (\u039c\u03ad\u03bb\u03b7 \u03c4\u03c9\u03bd \u03a3\u03c7\u03b5\u03b4\u03af\u03c9\u03bd \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2) \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bc\u03b2\u03b1\u03c3\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03b1\u03bf\u03c1\u03af\u03c3\u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf 4,45% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03ad\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03ad\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd. \u03a4\u03bf \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03b1\u03c3\u03b9\u03bf\u03cd\u03c7\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c9\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf 8,8%. \u03a4\u03bf \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03ad\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd <a href=\"https:\/\/www.ucy.ac.cy\/hr\/wp-content\/uploads\/sites\/253\/2026\/01\/Anotato_Asf_Apodohon_2026.pdf\">\u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf 2026 \u03b5\u03af\u03bd\u03b1\u03b9 \u20ac5.742 \u03c4\u03bf \u03bc\u03ae\u03bd\u03b1.<\/a><\/div>\n<div><\/div>\n<div>\u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c0\u03b9\u03c3\u03c4\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b5\u03b9\u03c3\u03c6\u03ad\u03c1\u03b5\u03b9 \u03b7 \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 \u03c3\u03b1\u03bd \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03b1\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03a4.\u039a.\u0391. \u03ba\u03b1\u03b9 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf 13,15% (\u039c\u03ad\u03bb\u03b7 \u03c4\u03c9\u03bd \u03a3\u03c7\u03b5\u03b4\u03af\u03c9\u03bd \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2). \u03a4\u03bf \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03b1\u03c3\u03b9\u03bf\u03cd\u03c7\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c9\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf 8,8% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03ad\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd.<\/div>\n<div>\u038c\u03c4\u03b1\u03bd \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c5 \u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03c4\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03b8\u03ad\u03c3\u03b7 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c4\u03c9\u03bd \u03a3\u03c7\u03b5\u03b4\u03af\u03c9\u03bd \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2) \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 400 \u03bc\u03ae\u03bd\u03b5\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2, \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03c5\u03c7\u03cc\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7 \u03ae \u03c9\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03b1 \u03b8\u03ad\u03c3\u03b7, \u03c4\u03cc\u03c4\u03b5 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u039d\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u03bd\u03b1 \u03b5\u03b9\u03c3\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 8,8% \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b7 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03bd\u03b1 \u03b1\u03c6\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03ae\u03c3\u03b5\u03b9.<\/div>\n<div>\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1, \u03c4\u03b1 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b5\u03bd\u03c4\u03b1\u03b5\u03c4\u03ae \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03b1\u03c0\u03cc 01\/01\/2024 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2028 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03ac \u03c0\u03b5\u03bd\u03c4\u03b1\u03b5\u03c4\u03af\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c9\u03c2 \u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03c9\u03c2:<\/div>\n<p>&nbsp;<\/p>\n<div><strong>\u03b1) \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/div>\n<div><\/div>\n<div>\n<table class=\"table1\" border=\"1\">\n<tbody>\n<tr>\n<td bgcolor=\"d7d5d5\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/websites.ucy.ac.cy\/www.treasury.gov.cy\/icons\/ecblank.gif\" alt=\"\" width=\"1\" height=\"1\" \/><\/td>\n<td bgcolor=\"d7d5d5\"><\/td>\n<td bgcolor=\"d7d5d5\"><strong>01\/01\/2024 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2028<\/strong><\/td>\n<td bgcolor=\"d7d5d5\"><strong>01\/01\/2029<\/strong>\u00a0<strong>\u03bc\u03ad\u03c7\u03c1\u03b9<\/strong>\u00a0<strong>31\/12\/2033<\/strong><\/td>\n<td bgcolor=\"d7d5d5\"><strong>01\/01\/2034<\/strong>\u00a0<strong>\u03bc\u03ad\u03c7\u03c1\u03b9<\/strong>\u00a0<strong>31\/12\/2038<\/strong><\/td>\n<td bgcolor=\"d7d5d5\"><strong>01\/01\/2039<\/strong>\u00a0<strong>\u03bc\u03ad\u03c7\u03c1\u03b9 \u2026\u2026<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u039c\u03ad\u03bb\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd<\/strong><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\">4,45%<\/td>\n<td align=\"center\">4,70%<\/td>\n<td align=\"center\">4,95%<\/td>\n<td align=\"center\">5,20%<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0395\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2<\/strong><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\">13,15%<\/td>\n<td align=\"center\">13,90%<\/td>\n<td align=\"center\">14,65%<\/td>\n<td align=\"center\">15,40%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u03b2) \u039c\u03b7 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2\u00a0<\/strong><\/p>\n<table class=\"table1\" border=\"1\">\n<tbody>\n<tr>\n<td bgcolor=\"dcdbdb\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/websites.ucy.ac.cy\/www.treasury.gov.cy\/icons\/ecblank.gif\" alt=\"\" width=\"1\" height=\"1\" \/><\/td>\n<td bgcolor=\"dcdbdb\"><\/td>\n<td bgcolor=\"dcdbdb\"><strong>01\/01\/2024 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2028<\/strong><\/td>\n<td bgcolor=\"dcdbdb\"><strong>01\/01\/2029<\/strong>\u00a0<strong>\u03bc\u03ad\u03c7\u03c1\u03b9<\/strong>\u00a0<strong>31\/12\/2033<\/strong><\/td>\n<td bgcolor=\"dcdbdb\"><strong>01\/01\/2034<\/strong>\u00a0<strong>\u03bc\u03ad\u03c7\u03c1\u03b9<\/strong>\u00a0<strong>31\/12\/2038<\/strong><\/td>\n<td bgcolor=\"dcdbdb\"><strong>01\/01\/2039<\/strong>\u00a0<strong>\u03bc\u03ad\u03c7\u03c1\u03b9 \u2026\u2026<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u039c\u03ad\u03bb\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd<\/strong><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\">8,80%<\/td>\n<td align=\"center\">9,30%<\/td>\n<td align=\"center\">9,80%<\/td>\n<td align=\"center\">10,30%<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0395\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2<\/strong><\/td>\n<td align=\"center\"><\/td>\n<td align=\"center\">8,80%<\/td>\n<td align=\"center\">9,30%<\/td>\n<td align=\"center\">9,80%<\/td>\n<td align=\"center\">10,30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div><\/div>\n<p><strong>\u03a6\u03cc\u03c1\u03bf\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/strong><\/p>\n<p>\u0393\u03b9\u03b1\u00a0\u03c0\u03bb\u03b7\u03c6\u03bf\u03c1\u03bf\u03c1\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03c4\u03bf \u03a6\u03cc\u03c1\u03bf \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2\u00a0\u03c0\u03b1\u03c4\u03ae\u03c3\u03c4\u03b5\u00a0<a href=\"https:\/\/www.ucy.ac.cy\/hr\/employment\/payroll\/personal-income-tax\/\" target=\"_blank\" rel=\"noopener\">\u03b5\u03b4\u03ce<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a5\u03b3\u03b5\u03af\u03b1\u03c2 (\u0393\u03b5\u03a3\u03a5)<\/strong><\/p>\n<p>\u0391\u03c6\u03bf\u03c1\u03ac \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd.<\/p>\n<p>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b5\u03c2 \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03cd\u03c8\u03bf\u03c5\u03c2 2,65%.\u00a0\u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b5\u03c2 \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03bc\u03b9\u03c3\u03b8\u03cc, \u03c4\u03b9\u03c2 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c4\u03b9\u03bc\u03b1\u03c1\u03b9\u03b8\u03bc\u03b9\u03ba\u03cc \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1, \u03c4\u03bf 13\u03bf \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2, \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03b1.\u00a0\u03a4\u03bf \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03c0\u03bf\u03c3\u03cc \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03ac\u03bd\u03c9 \u03c3\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2, \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u20ac180.000.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u03a7\u03b7\u03c1\u03ce\u03bd \u03ba\u03b1\u03b9 \u039f\u03c1\u03c6\u03b1\u03bd\u03ce\u03bd<\/strong><\/p>\n<p>\u0391\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c4\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2.<\/p>\n<p>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03b5\u03c2 \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03bf\u03c5 \u039c\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd\u00a0\u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03cd\u03c8\u03bf\u03c5\u03c2\u00a02%. \u039f\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03b5\u03c2 \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03bc\u03b9\u03c3\u03b8\u03cc, \u03c4\u03b9\u03c2 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c4\u03b9\u03bc\u03b1\u03c1\u03b9\u03b8\u03bc\u03b9\u03ba\u03cc \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03c4\u03c9\u03bd \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 \u03bc\u03b7\u03bd\u03ce\u03bd (\u03b4\u03b5\u03bd \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf 13\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2).\u00a0\u038c\u03c4\u03b1\u03bd \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 400 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u03c4\u03cc\u03c4\u03b5 \u03c3\u03c4\u03b1\u03bc\u03b1\u03c4\u03ac \u03bd\u03b1 \u03b5\u03b9\u03c3\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03cc.\u00a0\u039f\u03b9 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c0\u03b5\u03c1\u03b9\u03bf\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b7 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 (\u039d.216(\u0399)\/2012), \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03b5\u03c0\u03c4\u03ad\u03b5\u03c2, \u03b1\u03ba\u03cc\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03cc\u03c0\u03bf\u03c5 \u03bf \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03b1\u03c2 \u03c0\u03b1\u03cd\u03c3\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03b9 \u03c4\u03bf \u03bb\u03b5\u03b9\u03c4\u03bf\u03cd\u03c1\u03b3\u03b7\u03bc\u03b1 \u03ae \u03b1\u03be\u03af\u03c9\u03bc\u03b1 \u03ae \u03b8\u03ad\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03c5\u03bc\u03c6\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ae \u03b4\u03b5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u03c4\u03bf \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/p>\n<p>\u0391\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c4\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2.<\/p>\n<p>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03b5\u03c2 \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03bf\u03c5 \u039c\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b1\u03c6\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2\/ \u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5, \u03c0\u03bf\u03c3\u03bf\u03cd \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03af\u03c3\u03bf \u03bc\u03b5 3% \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03c9\u03bd \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ce\u03bd.\u00a0\u039f\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03b5\u03c2 \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03bc\u03b9\u03c3\u03b8\u03cc, \u03c4\u03b9\u03c2 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c4\u03b9\u03bc\u03b1\u03c1\u03b9\u03b8\u03bc\u03b9\u03ba\u03cc \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03c4\u03c9\u03bd \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 \u03bc\u03b7\u03bd\u03ce\u03bd (\u03b4\u03b5\u03bd \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf 13\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2). \u039f\u03b9 \u03c0\u03b5\u03c1\u03b9\u03bf\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03b5\u03c0\u03c4\u03ad\u03b5\u03c2.<\/p>\n<p>&nbsp;<\/p>\n<div><strong>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b3\u03b9\u03b1 \u03c4\u03bf \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2<\/strong><\/div>\n<p>&nbsp;<\/p>\n<div>\u0391\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c4\u03b1 \u039c\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03c2.<\/div>\n<p>\u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03b5\u03c2 \u03b1\u03c0\u03bf\u03bb\u03b1\u03b2\u03ad\u03c2 \u03c4\u03bf\u03c5 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\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03bc\u03b9\u03c3\u03b8\u03cc, \u03c4\u03b9\u03c2 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c4\u03b9\u03bc\u03b1\u03c1\u03b9\u03b8\u03bc\u03b9\u03ba\u03cc \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03c4\u03c9\u03bd \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 \u03bc\u03b7\u03bd\u03ce\u03bd (\u03b4\u03b5\u03bd \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf 13\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2).<\/p>\n<p>&nbsp;<\/p>\n<p><strong>3. \u03a0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2<\/strong><\/p>\n<div>\u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03a5\u03b3\u03b5\u03af\u03b1\u03c2<\/div>\n<div><\/div>\n<div>Life Goals<\/div>\n<div><\/div>\n<div>\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ae \u03c3\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03c7\u03bd\u03af\u03b1<\/div>\n<div>\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ae \u03c3\u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u0395\u03c5\u03b7\u03bc\u03b5\u03c1\u03af\u03b1\u03c2 \u03a6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ce\u03bd<\/div>\n<div>\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ae \u0391\u03b8\u03bb\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u039a\u03ac\u03c1\u03c4\u03b1\u03c2<\/div>\n<div>\u0388\u03c1\u03b1\u03bd\u03bf\u03b9<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. \u0391\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 &nbsp; \u038c\u03c3\u03bf \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ad\u03c2, \u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc \u03c7\u03c9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c4\u03c1\u03b5\u03af\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03b1\u03bd\u03b1\u03bb\u03cc\u03b3\u03c9\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c9\u03c2 \u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03c9\u03c2:<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":218,"featured_media":-1,"parent":2261,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-3563","page","type-page","status-publish","has-post-thumbnail","hentry"],"publishpress_future_action":{"enabled":false,"date":"2026-06-16 01:22:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/pages\/3563","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/users\/218"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/comments?post=3563"}],"version-history":[{"count":7,"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/pages\/3563\/revisions"}],"predecessor-version":[{"id":11299,"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/pages\/3563\/revisions\/11299"}],"up":[{"embeddable":true,"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/pages\/2261"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/www.ucy.ac.cy\/hr\/wp-json\/wp\/v2\/media?parent=3563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}