Social Security Contributions in San Marino

San Marino operates a mandatory social security system administered by the Istituto per la Sicurezza Sociale (SSD). Both employees and employers must contribute to the system, which provides pension, health, and disability coverage.

Overview of Social Security System (SSD)

The San Marino Social Security Institute (SSD) manages several benefit programs:

• Pension Insurance: Old-age and disability pensions
• Health Insurance: Healthcare coverage for employees and their families
• Disability Insurance: Coverage for work-related and non-work-related disabilities
• Survivor Benefits: Benefits for dependents of deceased workers

Contribution Rates (2026)

Contributions are calculated as a percentage of the employee's gross annual salary, subject to a maximum annual ceiling of €60,000.

Employee Contributions (Total: ~9%)

• Pension: ~7%
• Health: ~1.5%
• Disability: ~0.5%

Employer Contributions (Total: ~22%)

• Pension: ~16%
• Health: ~4%
• Disability: ~1.5%
• Other: ~0.5%

Contribution Cap

The maximum annual earnings subject to social security contributions is €60,000. Earnings above this cap are not subject to SSD contributions.

Registration

All employers must register with the SSD. Registration requires:

• Company registration certificate
• Tax identification number
• List of employees with personal details
• Employment contracts

Monthly Declarations

Employers must submit monthly contribution declarations to the SSD, detailing:

• Each employee's gross salary
• Employee and employer contributions
• Any adjustments from previous months

Declarations and payments are due by the 15th day of the following month.

Social Security Benefits

Retirement Pension

• Retirement age: 65 for men, 62 for women
• Minimum contributions: 20 years
• Pension amount: Based on average salary and contribution history

Health Insurance

• Covers medical, hospital, and pharmaceutical expenses
• Available to all covered employees and their dependents

Disability Benefits

• Available for workers who become disabled before retirement age
• Amount based on contribution history

International Social Security

San Marino has limited bilateral social security agreements. There is a special agreement with Italy covering social security coordination. Employees seconded to San Marino from countries with agreements may be exempt from SSD contributions for a limited period.

Penalties for Non-Compliance

• Late registration: fines apply
• Late declaration: penalties per month of delay
• Late payment: interest per month
• False declaration: substantial penalties