Dependent employment covers work performed for an employer under an employment relationship. Private-sector access commonly involves Labor, ULPA-CFP and the Commissione per il Lavoro, while public employment usually requires a concorso pubblico. Sectoral Contratto Collettivo di Lavoro agreements can define pay, working time, leave and other employment conditions. An employer must organise recruitment, contracts, pay, management, training, workplace safety and employee consultation. Private employers operate under sector rules and supervision involving bodies such as ULPA, ISS and the Labour Inspectorate. Self-employment and business activity follow a different path: an impresa individuale, lavoro autonomo or company such as an SNC, SRL or SPA generally needs authorization from the Ufficio Attività Economiche, a codice operatore economico and an activity licence. Companies also register through the Registro delle Società. The legal form affects personal liability, capital, tax treatment and filing duties. People without work can use the Liste di Avviamento al Lavoro and may qualify for income support or re-entry measures. Indennità di Disoccupazione mainly concerns eligible people who lose work involuntarily, while I.E.S. mobility applies to some permanent workers affected by workforce reductions or business closure. In June 2026, San Marino recorded 455 people unemployed in the strict sense and 784 unemployed in total. San Marino's labor market includes private and public employees, self-employed workers, business owners and cross-border workers. In March 2026, the labor force comprised 25,301 people: 23,039 employees, 1,510 self-employed people and 752 unemployed people. Manufacturing, commerce, and information and communication services are major private-employment areas, and 8,784 employees were cross-border workers. Professions may be regulated or non-regulated, and access can depend on qualifications, residence, citizenship, employment status or sector-specific authorization.
Work in San Marino
Work in San Marino includes dependent employment, self-employment, business activity, public service and job-seeking after unemployment. The applicable rules depend on the work arrangement, occupation, sector, residence or citizenship and, in some cases, cross-border status. Pay, contributions, authorization, social protection and termination follow different rules for each arrangement.
Choose the work arrangement before committing to a contract, licence or public application. Dependent employment usually fits work directed by an employer, while self-employment or a company can provide more independence but adds authorization, liability, tax and filing responsibilities. Check your occupation, sector, residence or citizenship and any applicable rules before relying on a general pathway.
Employment
Dependent paid employment in San Marino covers starting, performing, changing and ending work for an employer. Private-sector access commonly runs through Labor, ULPA-CFP and the Commissione per il Lavoro, while public employment usually requires a concorso pubblico. Pay, working time, leave, social contributions and termination depend on San Marino law and the applicable sectoral Contratto Collettivo di Lavoro.
Employer
In San Marino, an employer is a natural or legal person with a codice operatore economico and at least one subordinate employment relationship. Employers organise recruitment, contracts, pay, management, training, workplace safety and employee consultation. Private-sector employers follow sector agreements and rules administered by bodies such as ULPA, ISS and the Labour Inspectorate.
Unemployment
Unemployment in San Marino is managed through registration with the Liste di Avviamento al Lavoro, job-search services, income support and re-entry measures. Eligible citizens and effectively resident people of working age who are not employed, self-employed, licence holders or pensioners can register, subject to exceptions. The main cash benefit is Indennità di Disoccupazione after involuntary job loss, while I.E.S. mobility applies to some permanent workers affected by workforce reductions or business closure. In June 2026, San Marino recorded 455 people unemployed in the strict sense and 784 total unemployed, with rates of 2.68% and 4.62% respectively.
Labor market
San Marino's labor market combines private employment, public employment, self-employment and a large cross-border workforce. In March 2026, the labor force included 25,301 people: 23,039 employees, 1,510 self-employed people and 752 unemployed people. Manufacturing, commerce and information and communication services are major areas of private employment, while cross-border workers accounted for 8,784 employees.
Professions
Professions in San Marino cover regulated and non-regulated work across manufacturing, trade, services, tourism, construction, health, finance, professional services and public administration. At 31 December 2025, the workforce included 25,311 people, with 22,944 employees, 1,523 self-employed workers and 844 unemployed people. Access may depend on the occupation, employment status, qualification, residence or citizenship, and sector-specific authorization.
Business
Business in San Marino can take the form of an impresa individuale, lavoro autonomo, or a company such as an SNC, SRL or SPA. Economic activity generally requires authorization from the Ufficio Attività Economiche (UAE), followed by a COE and activity licence, while companies also register through the Registro delle Società. The choice affects personal liability, minimum capital, tax treatment and filing duties. Ordinary taxable company profit is generally subject to 17% IGR, and imports generally carry a 17% monofase tax, with exceptions and conditional incentives.
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