Sjogren"s Syndrome (SS) is a chronic autoimmune disease characterized by complex pathogenesis and suboptimal treatment outcomes. Its onset is closely linked to dysregulation of the immune system. As key components of this system, immune cells influence SS development by modulating lymphocyte infiltration, inflammatory responses, and epithelial cell proliferation. MicroRNAs (miRNAs) play a crucial role in regulating gene expression, thereby impacting immune responses, metabolic processes, and cellular activities, and are widely implicated in the pathogenesis, progression, and prognosis of SS. Specific miRNAs, such as miR-31-5p, miR-100-5p, and miR-125b, have been shown to target signaling pathways including p38 MAPK and JAK/STAT. Through these pathways, they modulate the function of macrophages, dendritic cells, T lymphocytes, and B lymphocytes, ultimately reducing inflammation, improving glandular function, and exerting anti-SS effects. This article reviews the current literature to discuss the specific mechanisms by which miRNAs regulate immune cells in the context of SS treatment, aiming to provide insights and references for future therapeutic strategies.