Employment Cost Calculator for San Marino
Calculate your complete hiring costs for San Marino employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Corporate Income Tax | 17% (Standard) | Taxable Income |
| New Company CIT | 8.5% (for 5 years) | Taxable Income |
| Employer Social Security | 15-17% | Gross Salary |
| Single-Stage Tax (Import) | 17% | Imported Goods and Services |
Filing & Compliance
- Monthly Reporting & Payment: Social security contributions and withheld income tax are typically calculated and paid monthly, with deadlines usually falling within the month following the payroll period.
- Annual Reporting: Employers must submit annual declarations summarizing total remuneration, contributions, and taxes withheld for each employee for the preceding year.
- Corporate Income Tax Return: Due by June 30 of the following year.
Income Tax Brackets
| Income Range (EUR) | Tax Rate |
|---|---|
| Up to 10,000 | 9% |
| 10,001 - 18,000 | 13% |
| 18,001 - 28,000 | 17% |
| 28,001 - 38,000 | 21% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Social Security (General) | 8.3% | None |
| Fondiss (Complementary Pension) | 2% | None |
| Pension | 5.4% | None |
| Unemployment due to layoff | 0.5% | None |
Personal Allowances
- EUR 250 for a dependent spouse not legally separated.
- EUR 250 for each dependent child.
- EUR 125 for parents, parents-in-law, or other dependent cohabiting family members.
