San Marino has tightened its stance against businesses and licence holders who fail to pay social security and welfare contributions. A new regulation has come into force introducing tougher measures against non-compliant economic operators, including the suspension and subsequent revocation of their authorisation to operate.
The announcement was made by the Secretariat of State for Justice, which holds responsibility for social security. Under the new provisions, business activity will be suspended in the event of non-payment of ISS and FONDISS contributions for thirteen months — not necessarily consecutive — or when the outstanding contribution debt exceeds €100,000. Persistent non-compliance will result in the revocation of the operating licence.
There are also new measures aimed at protecting employees. The ISS (Social Security Institute) will be required to inform employees directly, via the public administration’s ARPA portal, whenever an employer has failed to pay contributions for three months, again not necessarily consecutive. The goal is to allow workers to become aware promptly of any irregularities affecting their contribution records.
The Secretariat is therefore urging employers to check their situation and settle any outstanding debts, while ensuring compliance with deadlines going forward.
“This regulation includes a package of measures that significantly strengthens the tools available to combat contribution evasion, protects workers’ rights and safeguards the sustainability of the social security system,” said Secretary of State Stefano Canti.
The government is also working on revising the penalties for the failure to pay, or late payment of, social security and welfare contributions, with changes also affecting the Separate Management scheme (Gestione Separata). Canti highlighted in particular the situation of company administrators, who, based on inspections carried out so far, appear to be among the most frequent offenders.
