Spin layer groups are the crystallographic symmetry groups with a periodic plane, and their symmetry operations are inherited from three-dimensional (3D) spin space groups. However, the direct application of 3D symmetry groups to two-dimensional systems is often inadequate due to anisotropic axes and dimensional reduction. In this work, we systematically classify inequivalent spin layer groups and analytically derive their irreducible corepresentations. This classification establishes a foundational framework for investigating symmetry-protected properties and novel quantum states in low-dimensional magnetic materials.