Family allowances in San Marino
San Marino pays a monthly Assegno Familiare inspired by the Italian model (modulated by family ISEE), an Indennità di Maternità at 100% via ISS for 5 months, and a Bonus Bebè of €600–1,200 at birth. System modelled on Italy with its own scales.
Assegno Familiare modulated by family ISEE (~€50–200/month/child), Bonus Bebè at birth (€600–1,200), Indennità di Maternità 5 months at 100% via ISS, 14-day mandatory paternity leave + 4-month shared parental. Per-child tax reduction. Communal nurseries (Asilo Nido).
Assegno Familiare — Family allowance
Paid by Istituto per la Sicurezza Sociale (ISS):
- Amount modulated by ISEE (Equivalised Economic Situation Indicator)
- ISEE ≤ €15,000: ~€200/month/child
- ISEE €15,000–25,000: ~€120/month/child
- ISEE €25,000–35,000: ~€50/month/child
- ISEE > €35,000: flat minimum amount (~€30/month/child)
- +15% from 3rd child
- Paid until age 18 (26 if studying)
Bonus Bebè — Birth grant
- 1st child: €600 flat
- 2nd child and beyond: €1,200 flat
- Doubled for twins/triplets
- One-off payment at birth by ISS
Indennità di Maternità — Maternity leave
Maternity leave run by ISS, modelled on Italy:
- 5 months (2 before + 3 after birth) at 100% of salary
- + 1 month for complications/twins
- Benefit paid by ISS
- No cap for ISS employees
Congedo di Paternità — Paternity leave
14 days of mandatory paternity leave at 100% of salary (2022 reform). + Option of 4 months parental leave shared at 80% of salary, consistent with EU Directive 2019/1158.
Detrazioni fiscali per figli — Per-child tax deduction
San Marino applies tax deductions for dependent children:
- Child 0–3: €4,600 IRPF deduction
- Child 3–18: €4,000
- Child in higher studies (18–26): €4,600
- Disabled child: +€1,800
Sostegno alla famiglia — Vulnerable family support
For families in economic hardship:
- Reddito minimo familiare: top-up to subsistence minimum (~€500–1,200/month by composition)
- Buoni alimentari: food vouchers for low-income families
- Run by ISS social services
Asili Nido — Nurseries
Communal nurseries for 0–3:
- Fees modulated by ISEE: €150–400/month
- 30% reduction for 2nd child
- Free for very low-income families
- Scuola dell’infanzia (3–6): free in public
- School compulsory from 6 to 16
How Illizeo helps on the HR side
Illizeo is not a consulting firm or a paying body. However, our HR layer manages all of an employee’s family variables: family composition (dependent children, ages), supporting documents, event declarations (birth, adoption), leave workflows (maternity, paternity, parental) with key date calculations, and automatic feed to your payroll software.
Official sources
Manage the HR side of family allowances
From birth declarations to parental leave calculation, Illizeo centralises variables and feeds your payroll automatically.
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