Building on diverse influences from critical perspectives in vocational psychology and the relational movement in contemporary psychological discourse, this article introduces the relational theory of working. Attending to the full array of people who work and who want to work, the relational theory conceptualizes working as an inherently relational act. A relational theory provides a framework for understanding ways in which working is embedded in external and internal relational contexts. To establish the conceptual infrastructure for the relational theory, several propositions are advanced, which summarize observations and inferences about the intersection of working and relationships and highlight the inherent relational context of working. The article concludes with implications for practice, policy, and research.