CASS: social security contributions in Andorra in 2026

What your contributions fund: CASS health cover and pensions

Contributions fund the two branches of the CASS (Caixa Andorrana de Seguretat Social), Andorra’s social security system: the general branch, which covers health in particular, and the retirement branch. All employed or self-employed work carried out in Andorra gives rise to them.

Health reimbursements are calculated on the CASS reference tariffs:

of consultationswith a referring GP (via preferent)

75%

of hospitalisationwith a referring GP

90%

outside the care pathwaywithout a referring GP

33%

Within the pathway, maternity care is covered at 100%. With a practitioner who is not under agreement with the CASS, the reimbursement base falls to 20% of the tariff. Top-up health insurance is therefore common. See our guide healthcare and health insurance in Andorra.

A passive resident, who does not work, must for their part show that they have private health insurance covering 100% of medical costs in Andorra. A cross-border worker employed by an Andorran business, who comes in every day from France or Spain, in principle pays CASS contributions on their salary, even if they remain a tax resident of their own country: see cross-border workers: which social security?

The CASS retirement pension: age, contribution period, calculation

The CASS retirement pension can be claimed from age 65. According to the CASS information sheet of May 2026:

retirement pension agefrom 61 for early retirement

65 years

of contributions at leastincluding at least 12 in Andorra

180 months

permanent reductionper year of early retirement before 65

7%

• Contribution period: you must have paid at least 180 months of contributions to the retirement branch, in Andorra or by adding periods completed in a country linked by an agreement, such as France, including at least 12 months in Andorra.
• Calculation: the pension is paid for life and depends on the length of contributions and the retirement points acquired; by default it is paid in 12 monthly instalments. You need at least 500 points to benefit from health cover as a retiree.
• Between 5 and 15 years of contributions: no pension, but a lump sum paid in one go, equal to the retirement contributions paid in Andorra, updated in line with the price index (excluding the last two years); it does not give access to health cover, and the right lapses 3 years after age 65.
• Early retirement: from 61 with more than 480 months of contributions, with no employed or self-employed work (with some exceptions for the self-employed), with a permanent reduction of 7% for each year of early retirement.
• Procedure: the pension is not automatic. If applied for within 6 months, it is paid from age 65; after that, from the date of the application. Anyone who continues to work can defer payment.

Social security contributions for an employee: 6.5% + 15.5% for the employer

Source: CASS. The official contributions page does not mention a cap.

An employee who already receives their retirement pension pays 10% in total (3% paid by the employee, 7% by the employer), to the general branch only.

The employee’s share is then deducted from taxable income: see Andorran income tax (IRPF). For the job market and salary levels, see jobs and salaries in Andorra.

Gross salary, net salary: a worked example

For an employee, the CASS contribution and income tax combine simply, because the contribution is deducted from the tax base. Take again a gross salary of €3,000 a month, i.e. €36,000 a year, for a single person with no dependants:

1. 1

   Employee’s CASS contribution

   6.5% of €36,000, i.e. €2,340 a year.

2. 2

   Income tax base

   €36,000 minus the contribution (€2,340) and the 3% flat-rate expenses allowance (€1,080), i.e. €32,580.

3. 3

   Income tax

   10% of the part above €24,000, i.e. €858, minus the 50% tax credit (€429): €429 a year.

4. 4

   Net salary after contribution and tax

   36,000 − 2,340 − 429 = €33,231 a year, i.e. about €2,770 a month.

Indicative calculation, using our calculator’s method; it takes into account neither other reductions nor family circumstances. The employer, for its part, pays €5,580 in contributions over the year (15.5%). For a different amount, our calculator lets you calculate your net salary.

CASS for the self-employed: €587.95 a month on the standard base (2026)

Since Llei 11/2023, which came into force at the end of 2023, a self-employed worker pays 22% (10% for the general branch, 12% for retirement) on a flat-rate base. This base is a percentage of the previous year’s average monthly wage, set at €2,672.52 for 2026. The percentage depends on the previous year’s net income:

Source: CASS. Bases calculated on the 2025 average wage (€2,672.52); the 50% base is raised to the minimum wage, €1,568.67 since 1 July 2026.

The bases below 100% are optional: you have to apply for them. The higher bases are compulsory as soon as their conditions are met. For a company director, the reduced bases also require the company to have a turnover of less than €300,000 in services, or €600,000 in other activities. The status is presented in our guide self-employed or sole trader in Andorra.

Starting out: the reduced bases

For the first 12 months, the contribution can fall to €146.99 a month, excluding the health supplement, or to €86.27 for a self-employed person under 35, under two separate schemes:

For anyone setting up a company, the obligation to pay contributions starts 30 days after registration in the Companies Register. The steps are detailed in our guide to setting up a company in Andorra.

Minimum wage and average wage: the two benchmarks

Two amounts published each year determine the contributions of the self-employed:

• the previous year’s average wage, on which the seven bases are calculated: €2,672.52 a month for 2026;
• the minimum wage, which serves as the floor for the 50% base and as the reference for the “article 99” supplement and the under-35 regime: €8.80 an hour (€1,525.33 a month) from 1 January to 30 June 2026, then €9.05 an hour (€1,568.67 a month) since 1 July 2026.

The amounts in this guide therefore change every year. Details of the latest increase are in our news article Minimum wage: €9.05 an hour since 1 July 2026.

How much does the CASS cost over a year?

Indicative calculation: monthly contribution × 12, excluding the “article 99” supplement and, for the employee, excluding the employer’s share.

These contributions come on top of income tax. The comparison tool below sets income tax against French tax, on the same taxable income; the other charges are compared in our guide Andorra vs France taxes.

France or Andorra?

Income tax in France and in Andorra on the same taxable income, with every assumption shown.

Compare

France⁠–⁠Andorra: the social security agreement

France and Andorra are bound by a social security agreement signed on 12 December 2000, which came into force on 1 June 2003, supplemented by an administrative arrangement. It does not deal with tax, which falls under the tax treaty, but with affiliation, pensions and health:

• Affiliation: in principle, you pay contributions in the country where you work. An employee or a self-employed person sent temporarily to the other country can remain affiliated to their original scheme: this posting lasts one year, with a possible extension of a further year.
• Retirement: periods of contributions in France count towards the 180 months required by the CASS, provided you have contributed for at least 12 months in Andorra. Each country then pays its own pension; France calculates a national pension and a pension proportional to the French periods, and pays the more favourable of the two.
• Where to apply: according to the CASS, if you live in France, you apply for the Andorran pension through French social security; if you live in Andorra and have contributed in France, the French pension can be applied for through the CASS.
• Health: a retiree receives healthcare in their country of residence, even if they draw a pension from the other country. A French retiree living in Andorra who has no rights under the Andorran scheme registers with the CASS using form SE 130-09.

The other points to check before you move, pension by pension, are brought together in our profile guide for the French retiree in Andorra.

Common misconceptions about the CASS