San Marino

Payroll Social in San Marino

San Marino payroll and social contributions for 2026: employee and employer pension contributions to ISS (Istituto per la Sicurezza Sociale) and the FONDISS supplementary pension under ISS circular 2187/UC/2026, self-employed minimum incomes and rates, separate-management (director) rates, the employee taxable-wage base with the 7% forfait capped at EUR 2,800, IGR withholding on account and the February year-end adjustment, IGR G certification by 15 April, remittance of withheld tax, self-employed contribution balance and advance deadlines, thirteenth-month reporting, and the August 2026 rules on unpaid contributions (Regulation 24/2026 and ISS circular 4295/UC/2026). Use for San Marino payroll, ISS rates, FONDISS, self-employed contributions, employer cost and contribution arrears questions. Cross-border social-security coverage and full employer fund tables need their own facts.