---
name: sm-payroll-social
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/sm-payroll-social"
  jurisdiction: "SM"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# San Marino Payroll & Social Contributions

## Social security (ISS) and payroll withholding

- **Total employer social-security contribution** — Approximately 27.4% of gross wages % (approx — confirm against current ISS schedule)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Employer — pension (first pillar)** — 16.6% % (approx — confirm)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Employer — Fondiss (supplementary pension)** — 2.0% % (approx — confirm)  _([Istituto per la Sicurezza Sociale (ISS) / Fondiss regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Employer — unemployment insurance** — 1.9% % (approx — confirm)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Employer — health and accident insurance** — 4.0% % (approx — confirm)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Employer — Social Services Fund** — 1.0% % (approx — confirm)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Total employee social-security contribution** — Approximately 8.3% of gross wages % (approx — confirm against current ISS schedule)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Employee — main pension pillar** — 5.9% % (approx — confirm)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Employee — Fondiss (supplementary pension)** — 2.0% % (approx — confirm)  _([Istituto per la Sicurezza Sociale (ISS) / Fondiss regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Employee — unemployment & family allowance** — 0.5% % (approx — confirm)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Payroll income-tax withholding (PAYE-equivalent)** — Employers withhold IGR from employees' salaries at source and remit to the Tax Office  _([Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi)](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **Contribution / withholding remittance** — Employers remit ISS contributions and withheld IGR on a periodic (typically monthly) schedule (approx — confirm exact monthly due dates)  _([Istituto per la Sicurezza Sociale (ISS) contribution regulations](https://remotepeople.com/countries/san-marino/hire-employees/payroll-tax/))_
- **13th-month salary** — A mandatory 13th-month payment applies and is included in the contribution/withholding base  _([San Marino labour law / collective agreements](https://www.papayaglobal.com/countrypedia/country/san-marino/))_

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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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `sm-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sm-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.