Employer of Record in San Marino: Hire, Manage, and Pay Talent Seamlessly
Get StartedFrom onboarding to payroll management, Tarmack's EOR services make hiring in San Marino fast, compliant, and cost-effective.
Employment Norms in San Marino
San Marino is a tiny country located in Europe and surrounded by northern Italy. Being a free-market economy, the norms and laws in San Marino are business and employee-friendly. However, new employers may find it difficult to abide by the various local norms and regulations. EOR services ensure legal compliance by bridging this gap. Even though San Marino is not a European Union (EU) member state, it uses Euro as its currency.
General Information:
- The currency of San Marino is Euro (EUR).
- San Marino is the capital of San Marino.
- Italian is the official language of San Marino. Documentation must be in Italian to be considered legally valid.
- As of 2020, the GDP of San Marino was reported to be USD 1.54 billion.
Employment norms in San Marino are dictated by the relevant departments or ministries as well as the collective bargaining agreements.
Table of Contents
- Agreements
- Onboarding Process
- Visa
- Minimum Wage
- Payroll Cycle
- Annual Bonus
- Health Benefits
- Working Hours and Overtime
- Leaves
- Social Security
- Taxes for Employers
- Taxes for Employees
- Probation
- Termination
- Severance Pay
- Employees or Contractors
- Final Words
AgreementsOnboarding ProcessVisaMinimum WagePayroll CycleAnnual BonusHealth BenefitsWorking Hours and OvertimeLeavesSocial SecurityTaxes for EmployersTaxes for EmployeesProbationTerminationSeverance PayEmployees or ContractorsFinal Words
Agreements in San Marino
- National collective agreements determine most entities of individual labor contracts in San Marino.
- It is mandatory to have the employment contract in Italian to be valid.
- The agreements and contracts must include details such as pay, working hours, severance, day-offs, termination, notice period, etc.
- The agreement can either be a permanent or a fixed-term contract. For permanent jobs, a fixed-term contract cannot be used.
Onboarding Process in San Marino
There is no defined onboarding process in San Marino. However, the following are some common best practices that are usually followed.
- The employee must be given a copy of the employment agreement or contract.
- Adequate training must be given to the employee for the new role.
- Ensure that the new employee is enrolled with social security and other relevant institutions.
Hire International Employees Compliantly
Get Started
Visa in San Marino
The following are the two types of work permits required to work in San Marino.
- Stay permit: This type of permit is used for short stays - three months to one year. These can be renewed.
- Registered residence permits: These are required for long stays or permanent residency. Holders of this permit enjoy the rights and benefits of citizens of San Marino.
- Elective residence permit: This is a limited residence permit with only a few benefits and employment-related services. The applicant may change this permit to a registered residence permit after 10 years of holding the elective permit.
The following are some of the documents required to obtain work permits in San Marino:
- Certificate of nationality
- Birth certificate
- A police report from the applicant's home country
- Certificate of any pending charges
- Certificate of civil capacity
- Other application documents as required
Minimum Wage in San Marino
The minimum wage in San Marino as of 2023 is EUR 9.24 per hour or 1,501.49 per month. This wage has been set since 2007.
Payroll Cycle in San Marino
The payroll cycle in San Marino is monthly.
Streamline Global Payroll Instantly
Explore Payroll
Annual Bonus in San Marino
There is no mandatory annual bonus given to the employees in San Marino.
Health Benefits in San Marino
- The National health system of San Marino guarantees free medical care for all its residents. Contribution towards this is included in the social security contributions.
- Employers may also provide optional private health insurance.
- The following are included in health benefits -
- maternity benefits
- sickness
- diagnoses
- surgeries
Working Hours and Overtime in San Marino
- Work hours: Employees work 48 hours a week and 8 hours per day.
- Break: There is no stipulated break time. However, at least a 30-minute lunch break is usually provided.
- Overtime: Employees receive 126.3% of their daily wage for overtime done during normal hours. For the overtime done at night, the compensation is 135% of their regular time.
Leaves in San Marino
Sick Leaves
- Employees are paid 86% of their monthly income for the first 15 days of sick leave. Then 100% salary up to the 6th month and then 86% till the 12th month of the leave. Employees with permanent contracts get the benefits for 365 days and the employees with short-term contracts receive the benefits till their contract end.
- The leaves are paid by social insurance and medical benefit systems.
Parental leaves
- Maternity leave: Female employees are entitled to up to 5 months of maternity leave. 3 months to be taken before childbirth and 2 months after. Social Security usually pays for maternity leave.
- Paternity leave: There is no paternity leave in San Marino.
Annual leaves
- Annual leave is considered within 26 days of permitted leave for the employee.
Public Holidays (for the Calendar year 2024)
Some dates may vary based on official notifications and traditional calendars.
- New Year's Eve - 1st January
- Epiphany - 6th January
- Feast of Saint Agatha - 5th February
- Anniversary of the Arengo - 25th March
- Captains Regent Investiture - 1st April
- Easter Sunday - 31st March
- Easter Monday - 1st April
- Labor Day - 1st May
- Corpus Domini - 30th May
- Feast to Celebrate the Fall of Totalitarianism - 28th July
- Assumption of Mary - 15th August
- Feast of San Marino - 3rd September
- Captains Regent Investiture - 1st October
- Feast of All Saints - 1st November
- Commemoration of the Dead - 2nd November
- Feast of the Immaculate Conception - 8th December
- Christmas - 25th December
- Boxing Day - 26th December
Public Holidays (for the Calendar year 2025)
Some dates may vary based on official notifications and traditional calendars.
- New Year's Eve - 1st January
- Epiphany - 6th January
- Feast of Saint Agatha - 5th February
- Anniversary of the Arengo - 25th March
- Captains Regent Investiture - 1st April
- Easter Sunday - 20th April
- Easter Monday - 21st April
- Labor Day - 1st May
- Corpus Domini - 8th June
- Feast to Celebrate the Fall of Totalitarianism - 28th July
- Assumption of Mary - 15th August
- Feast of San Marino - 3rd September
- Captains Regent Investiture - 1st October
- Feast of All Saints - 1st November
- Commemoration of the Dead - 2nd November
- Feast of the Immaculate Conception - 8th December
- Christmas - 25th December
- Boxing Day - 26th December
Taxes for Employers in San Marino
Employers are required to pay the following taxes.
- Social services - 1%
- Fondiss (complimentary pension fund) - 2%
- Pension - 16.1%
- Social security - 4%
- Family benefits - 2.4%
- Unemployment due to layoff - 1.9%
Taxes for Employees in San Marino
Here is the breakdown of taxes paid by the employees in San Marino.
- Fondiss (complimentary pension fund) - 2%
- Pension - 5.4%
- Unemployment due to layoff - 0.5%
- Trade union - 0.4% (depending on the industry)
Income Tax
The following are the income tax brackets in San Marino.
- Up to EUR 10,000 - 9%
- EUR 10,001 - 18,000: 13%
- EUR 18,001 - 28,000: 17%
- EUR 28,001 - 38,000: 21%
- EUR 38,001 - 50,000: 25%
- EUR 50,001 - 65,000: 28%
- EUR 65,001 - 80,000: 31%
- EUR 80,001 and above: 35%
Calculate True Employee Costs Now
Calculate Now
Probation in San Marino
The probation period is mandated by an act for 6 months in San Marino.
Termination in San Marino
- A permanent employee can be terminated without any severance pay for any of the following just causes -
- Theft
- Contract violations
- Misconduct
- Redundancy
- In other cases, the employer is required to provide a written notice to the employee. The notice period should be as stipulated in the agreement or contract and is legally binding. In case the notice period is not observed, the employee is entitled to severance pay.
Severance Pay in San Marino
The severance pay in San Marino only includes wages during the notice period, all applicable bonuses, and any other payments that may be applicable in the agreements.
Employees or Contractors in San Marino
- Employees and contractors are treated as different entities in San Marino.
- Misclassification of the two would lead to serious penalties.
Final Words
With its proximity to other developed countries and the European Union, San Marino emerges as a lucrative business destination. EOR services help businesses with the complex and lesser-known norms of the country. These services take on employee payroll, taxes, benefits, etc. allowing businesses to focus on their goals.
See Transparent EOR Pricing
View PricingExplore Hiring & Payroll In Other Countries
Employer of Record in United StatesEmployer of Record in SingaporeEmployer of Record in IsraelEmployer of Record in PortugalEmployer of Record in LatviaEmployer of Record in CanadaEmployer of Record in FinlandEmployer of Record in United Arab EmiratesEmployer of Record in MaltaEmployer of Record in ChileEmployer of Record in AustraliaEmployer of Record in New ZealandEmployer of Record in QatarEmployer of Record in GreeceEmployer of Record in MalaysiaEmployer of Record in GermanyEmployer of Record in IrelandEmployer of Record in Saudi ArabiaEmployer of Record in EstoniaEmployer of Record in South AfricaEmployer of Record in United KingdomEmployer of Record in LuxembourgEmployer of Record in Hong KongEmployer of Record in Czech RepublicEmployer of Record in BrazilEmployer of Record in SwitzerlandEmployer of Record in FranceEmployer of Record in TaiwanEmployer of Record in PolandEmployer of Record in MexicoEmployer of Record in SwedenEmployer of Record in BelgiumEmployer of Record in PhilippinesEmployer of Record in ArgentinaEmployer of Record in NorwayEmployer of Record in AustriaEmployer of Record in CyprusEmployer of Record in HungaryEmployer of Record in ThailandEmployer of Record in DenmarkEmployer of Record in JapanEmployer of Record in SpainEmployer of Record in SlovakiaEmployer of Record in ChinaEmployer of Record in NetherlandsEmployer of Record in South KoreaEmployer of Record in ItalyEmployer of Record in Lithuania
+ 38 moreA truly global HR platform with everything you need to build, grow & manage a global team.
- Identifying & recruiting the best talent
- Payroll with full compliance across 100+ countries
- Employment agreements as per local laws
- Contractor invoices & time management
- Smooth remote onboarding of employees
- Immigration & mobility services around the world
Social Security in San Marino