Source-cited draft: payroll & social contributions for San Marino (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Total employer social-security contribution
Approximately 27.4% of gross wagesIstituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
Employer — pension (first pillar)
16.6%Istituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
Employer — Fondiss (supplementary pension)
2.0%Istituto per la Sicurezza Sociale (ISS) / Fondiss regulationsView source ↗
Employer — unemployment insurance
1.9%Istituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
Employer — health and accident insurance
4.0%Istituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
Employer — Social Services Fund
1.0%Istituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
Total employee social-security contribution
Approximately 8.3% of gross wagesIstituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
Employee — main pension pillar
5.9%Istituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
Employee — Fondiss (supplementary pension)
2.0%Istituto per la Sicurezza Sociale (ISS) / Fondiss regulationsView source ↗
Employee — unemployment & family allowance
0.5%Istituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
Payroll income-tax withholding (PAYE-equivalent)
Employers withhold IGR from employees' salaries at source and remit to the Tax OfficeLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi)View source ↗
Contribution / withholding remittance
Employers remit ISS contributions and withheld IGR on a periodic (typically monthly) scheduleIstituto per la Sicurezza Sociale (ISS) contribution regulationsView source ↗
13th-month salary
A mandatory 13th-month payment applies and is included in the contribution/withholding baseSan Marino labour law / collective agreementsView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers and employees contribute to the Istituto per la Sicurezza Sociale (ISS), funding pensions, healthcare, unemployment and family allowances. Employers also operate withholding of IGR on salaries. The component rates below are drawn from country payroll guides and should be confirmed against current ISS schedules.
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Other San Marino computations in the OpenAccountants Tax Library.