Employment taxes

• Income tax in San Marino is progressive, ranging from 9% to 35%.
• Employees contribute around 8,3% of the gross salary for social security, covering health insurance, pensions, and unemployment. While the employer contributes 27,4%.
• San Marino’s system is designed to be simple and predictable, with everything handled automatically through payroll.

Leave policy

• Annual leave: 26 days of paid annual leave.
• Public holidays: Around 18 national holidays each year.
• Sick leave: Employees receive 86% pay for the first 15 days, 100% pay from day 16 through the 6th month, and 86% pay from month 6 to month 12. All payments come from the social insurance and medical benefits system.
• Maternity leave: Female employees are entitled to 5 months of maternity leave, fully paid by the social security
• Paternity leave: No paternity leave in San Marino.

Employment termination

• Legal grounds: Misconduct, redundancy, economic reasons, or mutual agreement.
• Notice period: Typically 15–90 days, depending on contract type and years of service.
• Severance pay: Usually includes accrued benefits and may include additional compensation depending on the reason for termination and length of service.

Hiring and contracts

• Types of contracts: Contracts can either be permanent or fixed-term.
• Language: Contracts are usually in Italian.
• Contracts must include details such as pay, working hours, severance, day-offs, termination, notice period, etc.
• Probation period: Commonly 1–6 months, depending on position.

Payroll and salary payments

• Payroll cycle: Monthly payment in Euro (€).
• Minimum wage: The statutory minimum wage in San Marino is €1,728.38 per month (€10.64 per hour).
• Payslips are mandatory. They must include: gross salary, net salary, tax and social security deductions, employer contributions.

Benefits

Mandatory:

• Pension contributions
• Health insurance
• Sick leave protection
• Paid vacation and holidays

Optional:

• Meal vouchers
• Transport allowance
• Private health insurance top-ups
• Bonuses
• Flexible hours or remote work

Monthly living cost (City of San Marino)

• Rent (1-bedroom): €700–€950
• Utilities: €130–€180
• Internet: €30–€40
• Groceries: €250–€350
• Dining/coffee: €150–€250
• Monthly public transport: €30–€40

Overall, living in San Marino feels like living in a calmer version of Northern Italy.

How to get a local ID number

To work or live in San Marino, you’ll need San Marino National ID card.

• Obtained after receiving your residence or work permit.
• Issued by the local Civil Registry Office (Ufficio di Stato Civile).
• You’ll need your passport, residence approval, and proof of address.
• This ID card is used for everyday identification, banking, rentals, and any official administrative task.

Social security registration

• Social security registration in San Marino is tied directly to employment.
• Your employer handles the registration with the ISS when you start your job.
• Once registered, you are automatically enrolled in: healthcare, pension system, unemployment protection, and family and sickness benefits.
• When the registration is complete, you receive your Codice ISS, which you’ll use for all social security and medical services.
• Contributions are deducted monthly from your salary and matched by your employer.

Banking

Opening a bank account helps with salary payments and residency.

Popular banks include:

• Cassa di Risparmio della Repubblica di San Marino
• Banca di San Marino
• Banca Agricola Commerciale
• Banca CIS

You’ll typically need ID, residence permit, and a contract.

Housing and rental process

Renting in San Marino is structured and straightforward:

• Rental contracts are typically 12 months or longer.
• Deposits usually equal 1–3 months’ rent.
• Many apartments are fully furnished, though unfurnished options also exist.
• Utilities may or may not be included.

Tenant rights include:

• Fair notice before eviction
• The right to a written contract
• The right to deposit return at end of tenancy
• Repairs handled by landlords unless caused by tenant negligence

Healthcare services

San Marino’s public healthcare is high-quality and efficient.

• Funded through social contributions.
• Residents have full access to hospitals, clinics, and specialists.
• Private healthcare is available for faster or more personalized service.

Driving and public transport

Getting around is simple:

• Driving: EU/EEA licenses are accepted, but others may require conversion after residency.
• Public transport: Reliable bus links connect San Marino with Rimini and surrounding towns.
• Cycling: Growing, but the terrain is very hilly.

Emergency and important contacts

• General emergency number - 112
• Medical emergency - 118
• Fire department - 115

Work permit and visa requirements

San Marino has a structured system for hiring foreigners.

• EU citizens still require a work & residence permit (San Marino is not in the EU).
• Employers act as sponsors.
• Registration is done after securing a contract.

The process for non-EU citizens is almost the same:

• Employer-sponsored work permit request
• Approval from local authorities (job market check may apply)
• Residence permit upon arrival
• Registration with ISS & local authorities

Foreign workers cannot apply on their own, an employer must initiate the process.

Business culture and work norms

San Marino has a warm and respectful working culture:

• Friendly, relationship-based communication
• Italian work-life vibe: professional, but not overly formal
• Punctuality matters, but people value personal connection
• Small teams = collaborative, supportive environments
• Cafés, long lunches, and slow-living are part of the rhythm

You’ll feel more like part of a community than just an employee.