San Marino has published Law Decree No. 206 of 22 December 2021, which provides further measures to support companies in light of the continued effects of the COVID-19 pandemic, including several employee-related measures. This includes an extension of the deferral option for the payment of social security contributions by companies particularly affected by the COVID-19 pandemic (companies in a "state of crisis"). The deferral option provides that social security contributions for the period January to March 2022 may be paid without penalty in up to a maximum of 12 monthly installments beginning the end of the month the contributions should...