San Marino has published Law Decree No. 224/2020 of 31 December 2020, which includes further extraordinary measures to support the economy in light of COVID-19. This includes an additional deferral option for the payment of social security contributions by companies particularly affected by the COVID-19 pandemic (companies in a "state of crisis" as per the Law Decree). The deferral option provides that social security contributions for the period January to June 2021 may be paid without penalty in up to a maximum of 12 monthly installments beginning the end of the month the contributions should have been paid. As with...