Employer of Record San Marino
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Employer of Record in San Marino
A Brief Guide to San Marino
San Marino is a small landlocked country situated in Southern Europe, entirely surrounded by Italy. It is one of the world’s oldest republics, founded in 301 AD, and holds the distinction of being the third smallest country in Europe, after Vatican City and Monaco. Despite its small size, San Marino boasts a rich history and unique culture.
San Marino City
61.2 square kilometers
San Marino City, Borgo Maggiore, Serravalle
$2.1 billion USD
Tourism, finance, agriculture, manufacturing
Business Culture in San Marino
In San Marino, business culture is similar to that of Italy, as it shares strong historical and cultural ties. Business interactions are generally characterized by professionalism, punctuality, and attention to detail.
Building trust and personal relationships with business partners is crucial, and a certain level of formality is expected during meetings. In San Marino, business attire is typically conservative, and proper titles and greetings are important. The official language for conducting business is Italian.
Payroll and Taxes
Payroll and Taxes in San Marino
There is no statutory requirement to pay a 13th or 14th month in San Marino.
San Marino has a progressive income tax system, with different tax rates applied to different income levels. The tax rates for San Marino are as follows:
Gross Annual Income
Tax Rate (%)
Up to €10,000
€10,001 – €18,000
€18,001 – €28,000
€28,001 – €38,000
€38,001 – €50,000
€50,001 – €65,000
€65,001 – €80,000
Employers in San Marino are also responsible for various employer costs, which include:
Social Security (INPS)
Pension and Healthcare
San Marino Pensions
Pension System San Marino has a mandatory pension system funded by both employers and employees through contributions to the National Social Security Institute (INPS). The contribution rates are as follows:
- Employees: 8.62% of gross salary
- Employers: 16.1% of gross salary which is included in the 27.4%
Healthcare in San Marino
Healthcare Services San Marino’s public healthcare system provides comprehensive medical services to its residents, including primary care, specialist services, hospital care, prescription medications, dental care, maternity care, and mental health services.
The system aims to ensure equal access to essential healthcare services for all residents, regardless of their financial status or geographical location. Both employees and employers contribute to the system through a percentage of their salaries.
This mandatory contribution is collected by the National Social Security Institute (INPS) and allocated to the healthcare system.
Employment Law in San Marino
Employment law in San Marino is governed by various pieces of legislation, including:
- Labour Code
- Law on Health and Safety at Work
- Law on Temporary Agency Work
- Law on Protection of Personal Data
- Law on Equal Opportunities for Men and Women
Employment Contracts: San Marino employment contracts should be in writing and include essential information such as duration of employment, working hours, salary, and termination notice periods.
Working Hours: The standard maximum working time in San Marino is 40 hours per week, or 8 hours per day. Overtime work is regulated, with compensation for extra hours.
Leave: Employees in San Marino are entitled to various types of leave, including paid annual leave (minimum of 20 working days per year), maternity leave, paternity leave, sick leave, and family care leave.
Overtime: In San Marino, overtime work is regulated by law and collective agreements. In general, San Marino law stipulates that overtime pay should be at least 1.5 times the regular hourly wage for the first eight hours of overtime work per week and 2.0 times the regular hourly wage for additional hours of overtime work.
Termination: Termination of employment in San Marino requires proper notice, which varies depending on the length of employment. Employers can terminate an employee’s contract if there is a just cause, such as poor performance, misconduct, or redundancy. Employers must provide a written explanation for the termination based on just cause. Unjustified termination can lead to claims for damages or reinstatement.
Notice: Both employers and employees must give a notice before terminating an employment contract. The notice period varies depending on the employee’s length of service. Generally, the notice period ranges from 15 days to three months.
Severance Pay: Employees may be entitled to severance pay if they are terminated due to redundancy, restructuring, or other reasons that are not related to their performance or behavior. Severance pay is typically not provided in cases of termination due to misconduct, resignation, or the end of a fixed-term contract. The amount of severance pay an employee is entitled to often depends on their length of service with the employer. In San Marino, employees must have worked for a minimum of one year to qualify for severance pay, and the amount increases with the number of years of service.
Work Permits in San Marino
San Marino has its own immigration process, although the country is closely aligned with Italy and the European Union. Prospective immigrants usually need to apply for a specific visa or residency permit that corresponds to their reasons for relocating, such as work, education, or joining family members.
San Marino offers several types of work permits for foreign nationals who wish to work in the country. The specific type of work permit required depends on the applicant’s qualifications, the nature of the job, and the intended duration of the stay.
Citizens of European Union (EU) countries generally do not need a work permit to work in San Marino, as they benefit from the freedom of movement within the EU. However, they are required to register with the local San Marino authorities if they plan to work and stay in San Marino for more than three months.
San Marino Public Holidays
New Year’s Day
Feast of All Saints
St. Stephen’s Day
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San Marino Employer of Record Benefits
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