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.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Social security (ISS) and payroll withholding | 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. | |
| Total employer social-security contribution | Approximately 27.4% of gross wagesIstituto per la Sicurezza Sociale (ISS) contribution regulations | |
| Employer — pension (first pillar) | 16.6%Istituto per la Sicurezza Sociale (ISS) contribution regulations | |
| Employer — Fondiss (supplementary pension) | 2.0%Istituto per la Sicurezza Sociale (ISS) / Fondiss regulations | |
| Employer — unemployment insurance | 1.9%Istituto per la Sicurezza Sociale (ISS) contribution regulations | |
| Employer — health and accident insurance | 4.0%Istituto per la Sicurezza Sociale (ISS) contribution regulations | |
| Employer — Social Services Fund | 1.0% |
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.
Other San Marino computations in the OpenAccountants library.
| Total employee social-security contribution | Approximately 8.3% of gross wagesIstituto per la Sicurezza Sociale (ISS) contribution regulations |
| Employee — main pension pillar | 5.9%Istituto per la Sicurezza Sociale (ISS) contribution regulations |
| Employee — Fondiss (supplementary pension) | 2.0%Istituto per la Sicurezza Sociale (ISS) / Fondiss regulations |
| Employee — unemployment & family allowance | 0.5%Istituto per la Sicurezza Sociale (ISS) contribution regulations |
| 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) |
| Contribution / withholding remittance | Employers remit ISS contributions and withheld IGR on a periodic (typically monthly) scheduleIstituto per la Sicurezza Sociale (ISS) contribution regulations |
| 13th-month salary | A mandatory 13th-month payment applies and is included in the contribution/withholding baseSan Marino labour law / collective agreements |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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