Employee benefitsin San Marino

The Istituto per la Sicurezza Sociale (ISS), San Marino’s social security institute, administers public medical care for people entitled to its health system. Covered services include general and specialist care, diagnostic tests, hospital treatment, prescribed medicines and maternity care. Registration and residence or cross-border insurance status determine access; a job offer alone does not settle a foreign worker’s eligibility.

From 1 May 2026, treatment that cannot be provided through the institute or contracted domestic services can be arranged externally or reimbursed with prior authorisation. Choosing another provider after authorisation limits reimbursement to the cost the institute would have incurred with its contracted provider. Obtain approval before paying for external treatment.

In 2026, the compulsory first-pillar pension contribution is 6.90% of covered earnings from the employee and 17.60% from the employer, 24.50% combined. This finances the public retirement and related pension system. These pension rates are separate from other payroll funds and from the compulsory supplementary pension account. The ordinary old-age pension age is 66; pension qualification also depends on the applicable contribution history and scheme rules.

FONDISS is San Marino’s compulsory supplementary retirement savings scheme, funded alongside the public pension. In 2026, employees contribute 2.50% of the social-contribution earnings base and employers contribute another 2.50%. The enacted schedule increases both rates to 3.00% in 2027; employee rates then rise to 3.50% in 2028 and 4.00% in 2029, while the employer rate remains 3.00%. These contributions are mandatory.

The industry collective agreement accrues a service gratuity at 8.33% of covered annual gross remuneration, rising to 16.66% for senior managerial categories. The annual amount is paid by 30 June of the following year; if employment ends, the accrued amount is paid with the final payslip. The base includes regular remuneration, commissions and production bonuses, with specified exclusions such as expense reimbursements, family allowances and overtime. This payment is distinct from notice pay.

Employees covered by the 2024–2028 industry collective agreement receive 26 working days of paid annual leave per year. For a five-day, 37.5-hour week, this is 195 hours, including 14 hours replacing former holidays; the 39-hour arrangement provides 203 hours. A consecutive leave period must last at least two weeks. Public holidays falling during leave do not use the leave allowance, and medically certified illness interrupts annual leave. Employers agree scheduling with the workplace union representation, taking employee and business needs into account.

Since 28 September 2026, an employed parent or a self-employed parent with no outstanding social contributions can receive sickness benefits while absent to care for a child younger than 14. The child must have a medically certified illness lasting more than two days or be hospitalised. Parents use the benefit alternately; both cannot claim for the same child on the same days. The benefit is paid through the sickness-benefit system.

From 28 September 2026, employed parents share up to eight paid hours each year for each child aged 14 or under, for medical visits, diagnostic or clinical tests and vaccinations. Give advance notice and then provide documentation showing the appointment date and time. The employer advances pay and recovers the amount against social contributions.

Eligible employed mothers receive up to 150 days of maternity leave. Leave normally begins 60–90 days before the expected birth; starting 30 days before requires occupational-health approval supported by the treating gynaecologist. Since 28 September 2026, pay is 100% of remuneration, with a floor equal to 80% of the industry territorial average contractual wage, including for part-time employment.

A birth between pregnancy weeks 22 and 35 can qualify, on request, for 120 days after the expected birth date plus the days between actual and expected birth. If the mother dies, becomes seriously ill or abandons the baby, the employed father can receive corresponding protected leave and pay through the 150th day after birth. The social security institute administers the benefit.

An employed pregnant woman and the employed father can each use up to 12 paid hours for prenatal examinations and tests during working time. Notify the employer and provide documentation showing the appointment date and time. The employer advances pay and recovers it against social contributions. This is appointment leave, separate from maternity or paternity absence.

When pregnancy or breastfeeding makes work unsafe, employers must first adjust duties or hours, transfer the employee, or arrange suitable home or remote work. If no safe solution is available, the supervisory authority can authorise absence through the sixth pregnancy month or up to seven months after birth. Employees receive 100% of contractual pay; since 28 September 2026 the payment cannot fall below 100% of the industry territorial average contractual wage, including for part-time workers.

From 28 September 2026, employed fathers have 20 paid days of paternity leave within 12 months after birth or stillbirth. Leave can be non-consecutive and overlap the mother’s leave. Ten days can be taken by the hour; hourly use of the other ten depends on the job and employer agreement. Pay is 100% of remuneration, advanced by the employer and recovered against social contributions. Give as much advance notice as possible and provide a birth certificate or medical evidence. Fixed-term rights remain subject to the contract’s natural expiry.

Employed prospective adoptive parents can use up to 60 days of family leave, including necessary time abroad for the adoption procedure. The adoptive mother, or alternatively the father, can then use up to 90 days from the child’s entry into San Marino under the applicable adoption procedure. Unused pre-adoption days can transfer to the period after entry; the combined periods cannot exceed 150 days.

From 28 September 2026, adoptive and foster fathers receive 20 paternity days at 100% remuneration within 12 months of entry. Ten days can be used by the hour; the remaining ten require job compatibility and employer agreement for hourly use. Give advance notice and provide the adoption or foster-care certificate. The employer advances pay and recovers it against contributions.

Adoptive parental leave can run within 18 months of entry. It pays 80%, 40% and 20% of net daily earnings, with monthly floors of EUR 1,500, EUR 1,000 and EUR 500. The second stage normally lasts to the first anniversary of entry if leave starts immediately, otherwise for six months after the first three-month stage within the overall limit. The last stage excludes nursery attendance. Adoption of multiple siblings raises the rates to 100%, 60% and 40%. The father can alternatively request a separate four-month route within three years, including alongside the mother, at 50% of net daily earnings; the law also provides conditional alternative 40%/20% routes with the EUR 1,000/EUR 500 floors. Pension and service credits apply under the statutory conditions.

After maternity leave, employed parents can share parental leave until the child reaches 18 months, or 24 months after a multiple birth. The first three months pay 80% of net daily earnings, with a EUR 1,500 monthly floor. The next stage pays 40%, with a EUR 1,000 monthly floor: until the child’s first birthday if leave starts immediately after maternity leave, otherwise for the next six months within the overall age limit. The remaining stage pays 20%, with a EUR 500 monthly floor, if the child is not attending nursery. For multiple births, the respective percentages rise to 100%, 60% and 40%.

An employed father also has a four-month leave route within the child’s first three years, including alongside the mother, at 50% of net daily earnings. Alternative 40%/20% routes with the EUR 1,000/EUR 500 floors apply in the statutory circumstances where parental leave was not fully used; obtain a benefit calculation before choosing the route. Pension credits and service progression are protected within the statutory periods. Employers advance the daily parental allowance and recover it against social contributions; eligible employees apply to the social security institute. Pension and service credits cover up to 15 months for a single birth or 21 months for a multiple birth, subject to the statutory leave rules.

San Marino law provides a Christmas salary payment. Under the industry collective agreement, the annual Christmas payment equals one normal month of pay. It accrues proportionately: by twelfths for clerical and intermediate staff, and by fifty-seconds for manual workers. The monthly equivalent uses 162.5 hours under the 37.5-hour week or 169 hours under the 39-hour week. Only voluntary absences can reduce the award under this agreement.

Agile working is an agreed way of carrying out an employee’s work away from the usual workplace using technology. The employment relationship and statutory and collective-agreement rights continue; the arrangement requires a written, voluntary agreement. From 28 September 2026, the family legislation expressly allows eligible parents, foster parents and workers with disabled or dependent household members to request it where duties permit. A request does not itself create an unconditional right to work remotely.

Parents can request conversion from full-time to part-time work during the child’s first four years, including both parents at the same time. Adoptive and foster parents have the equivalent four-year window after the child enters the family. Submit the request at least 60 days before the change. Daily work is normally continuous unless another arrangement is agreed. Returning to full-time early is possible by agreement, preferably with 30 days’ notice. The statutory pension-credit arrangement treats qualifying part-time days as full-time.

Some employers agree a regular mix of workplace and remote days. Valpharma Group’s 2024 policy allows suitable roles to request up to two remote days each week, arranged through a six-month individual agreement under the relevant San Marino or Italian rules. This is a pharmaceutical-employer example; job duties determine eligibility and the individual agreement sets the actual pattern.

At Valpharma’s San Marino plant, non-production employees can start their working day between 07:00 and 09:30 and finish by 19:00. The arrangement helps employees organise travel and family commitments while completing the required working hours. Production staff are excluded from the disclosed policy.

Self-employed work is performed without an employment relationship of subordination. A contractor runs an independent economic activity and must use the appropriate authorisation and tax/social-security registration for that activity. Calling a worker a contractor does not remove an employment relationship created by the actual way the work is directed and performed. Employee annual leave, Christmas salary and notice terms do not automatically become client obligations for a genuine independent contractor.

Under the industry agreement, wages are paid monthly within ten days after the end of the pay period. Employees can request an advance for the first half of the month, payable by the 25th. The hourly divisor is 162.5 for a 37.5-hour week and 169 for a 39-hour week. Christmas pay and the annual service gratuity are separate pay components.

The industry collective agreement normally sets a 37.5-hour working week over five days, with Saturday off. An employer can adopt 39 hours from the start of a year after notifying employees and their representatives by 30 November; the longer schedule adds 4% pay.

Overtime above the daily contractual schedule and up to 39 weekly hours carries a 25% premium; hours above 39 carry 30%, and Saturday overtime 35%. The ordinary annual overtime ceiling is 145 hours per employee; exceeding it requires agreement through the signatory organisations. Half of hours agreed above that ceiling must be recovered as compensatory rest, with the agreement’s 30% premium.