San Marino EOR & PEO
Hire in San Marino without a local entity today
As a Global EOR & PEO service provider, we pride ourselves on our global reach, in-country knowledge, and ability to swiftly and efficiently mobilize workers around the world. Our robust EOR/PEO covers everything from global HR, payroll, compliance, in-country support, immigration, visas, and more.
Get started and hire in San Marino today with Gibson Watts Global.
DID YOU KNOW
- San Marino is the world’s oldest surviving republic, founded in 301 AD, and has maintained its independence for over 1,700 years.
- Despite its small size, San Marino has one of the highest GDPs per capita in the world and a remarkably low unemployment rate.
- The country has no national debt and issues its own euro coins, which are highly sought after by collectors.
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San Marino EOR Services
Expanding into Europe’s Oldest Republic
San Marino, nestled within central Italy, offers a stable and prosperous environment for international companies looking to establish a presence in Europe. Known for its strong financial sector, skilled workforce, and advantageous tax system, San Marino is an attractive destination for foreign investment and business operations.
However, understanding and managing local compliance, employment, and payroll regulations can be complex for non-resident employers. Partnering with Gibson Watts Global as your Employer of Record (EOR) in San Marino allows you to hire and manage employees seamlessly. We handle payroll, contracts, and legal compliance, ensuring your business remains fully aligned with San Marino’s employment laws while you focus on strategic growth.
Working in San Marino
Financial Year Dates
San Marino’s financial year runs from January 1st to December 31st.
Minimum Wage
As of 2025, the minimum wage in San Marino is approximately EUR 1,750 per month, depending on the sector and collective agreement.
Standard working hours
The standard workweek in San Marino is 40 hours, typically spread across five 8-hour days.
Overtime
Overtime work must be agreed upon in advance and is typically compensated at 125% of the employee’s normal hourly rate for the first two hours, and 150% thereafter. Overtime on Sundays or public holidays is compensated at 200%.
Holiday Allowance
Employees are entitled to a minimum of 20 working days of paid annual leave after one year of continuous service. Public holidays are observed in addition to this leave.
Sick Leave
Employees are entitled to paid sick leave from the first day of illness, supported by a medical certificate. The first three days are generally paid by the employer, with subsequent days covered by the San Marino Social Security Institute.
Maternity & Paternity Leave
Female employees are entitled to five months of maternity leave (two before and three after childbirth), paid at 100% of their average wage. Fathers are entitled to ten days of paid paternity leave.
Public Holidays
San Marino observes the following national holidays:
- New Year’s Day
- Epiphany
- Liberation Day
- Labour Day
- Corpus Domini
- Feast of St. Marinus
- Assumption Day
- All Saints’ Day
- Immaculate Conception
- Christmas Day
- St. Stephen’s Day
Social Contributions
In San Marino, both employers and employees contribute to the social security system, which funds healthcare, pensions, and unemployment benefits.
Employers:
- Social Security Contributions: approximately 27% of gross salary
Employees:
- Social Security Contributions: approximately 8% of gross salary
These rates may vary depending on the employee’s role and sector.
Income Tax
San Marino applies progressive income tax rates on personal income. As of 2025, the rates are:
- Income up to EUR 10,000: 9%
- EUR 10,001 – EUR 18,000: 13%
- EUR 18,001 – EUR 28,000: 17%
- EUR 28,001 – EUR 38,000: 21%
- EUR 38,001 – EUR 50,000: 25%
- EUR 50,001 – EUR 80,000: 28%
- Above EUR 80,000: 35%
Residents are taxed on worldwide income, while non-residents are taxed only on San Marino-sourced income.
Health Care
San Marino has a universal healthcare system, funded through social security contributions. The state provides free or low-cost medical care, including hospital treatment, prescriptions, and specialist services. Many employees also opt for supplementary private insurance for faster access or additional coverage.
Visas
San Marino does not issue its own visas, as entry is managed through Italy under the Schengen Agreement. However, foreign nationals wishing to work or reside in San Marino must obtain the appropriate permit from Italian authorities and register locally.
Common options include:
- Work Permit: Required for non-EU citizens employed in San Marino.
- Residence Permit: For individuals planning to live and work long-term in the country.
- Business Visa: For entrepreneurs or investors seeking to conduct commercial activities.
13th salary?
San Marino does not have a statutory requirement for a 13th salary. However, many employers pay a Christmas bonus or an additional month’s salary, particularly in the private sector. Learn more here: 13th & 14th Salary – The Complete Guide.
Cultural Information
San Marino’s culture is deeply influenced by its Italian heritage, with traditions rooted in community, family, and history. The republic is known for its medieval architecture, winding streets, and centuries-old towers that overlook the surrounding Italian countryside.
Local cuisine features Italian-inspired dishes such as pasta, piadina (flatbread), and faggioli con le cotiche (beans with pork rind). Festivals celebrating music, history, and religion are common throughout the year, reflecting San Marino’s strong sense of identity and pride in its independence.