---
title: "Andorra social security (CASS): 2026 contribution rates"
url: https://andorrefiscal.fr/en/tax/social-security-cass
description: "CASS in Andorra in 2026: 22% of salary (6.5% employee, 15.5% employer). Self-employed: €587.95 a month on the standard base."
updated: 2026-10-11
language: en
publisher: Andorre Fiscal (https://andorrefiscal.fr)
---
# CASS: social security contributions in Andorra in 2026
> Markdown version of the page https://andorrefiscal.fr/en/tax/social-security-cass (Andorre Fiscal), up to date as of 11 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/tax/social-security-cass
The Andorran Social Security Fund (CASS) funds health insurance and pensions. An employee and their employer together pay 22% of the salary; a self-employed person pays 22% of a flat-rate base, i.e. €587.95 a month in 2026 in the general case. Here are the rates, the reduced bases and what these contributions cover.
By [the Andorre Fiscal editorial team](https://andorrefiscal.fr/en/about#redaction) · Verified on 11 October 2026 · [12 official sources](https://andorrefiscal.fr/en/tax/social-security-cass#sources)
- **22%** of salary (6.5% employee, 15.5% employer)
- **€587.95** a month for a self-employed person, standard base
- **€146.99** a month for the first 12 months of activity
- **75%** of consultations reimbursed with a referring GP, 90% in hospital
## Key points
- On a salary, the total contribution is 22%: 6.5% paid by the employee and 15.5% by the employer.
- An employee who already receives their retirement pension pays 10% in total, to the general branch only.
- A self-employed person pays 22% of a base equal to a percentage of the previous year’s average wage (€2,672.52 for 2026): €587.95 a month on the standard base.
- When starting out, the base can be reduced to 25% for 12 months; people under 35 have a special 24-month regime.
- With a referring GP, the CASS reimburses 75% of consultations and 90% of hospitalisation, based on its own tariffs; outside this care pathway, 33%.
- The CASS retirement pension is taken at 65, with at least 180 months of contributions, including 12 in Andorra; the France–Andorra social security agreement allows periods of contributions in France to be added.
## What your contributions fund: CASS health cover and pensions
Contributions fund the two branches of the [CASS](https://andorrefiscal.fr/en/glossary#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](https://andorrefiscal.fr/en/living-in-andorra/healthcare).
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](https://andorrefiscal.fr/en/glossary#fronterer) 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?](https://andorrefiscal.fr/en/residency/cross-border-worker)
### 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
**CASS contributions on a salary in 2026**
| Share | General branch | Retirement | Total |
| --- | --- | --- | --- |
| Employee | 3% | 3.5% | **6.5%** |
| Employer | 7% | 8.5% | **15.5%** |
| Total | 10% | 12% | **22%** |
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.
> **Example: A gross salary of €3,000 a month**
>
> The employee pays 6.5%, i.e. €195; the employer 15.5%, i.e. €465. The total cost for the employer is €3,465 a month, and the salary after contributions is €2,805, before income tax. Indicative calculation.
The employee’s share is then deducted from taxable income: see [Andorran income tax (IRPF)](https://andorrefiscal.fr/en/tax/andorra-income-tax). For the job market and salary levels, see [jobs and salaries in Andorra](https://andorrefiscal.fr/en/living-in-andorra/jobs-and-salaries).
## 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. Employee’s CASS contribution
6.5% of €36,000, i.e. €2,340 a year.
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. Income tax
10% of the part above €24,000, i.e. €858, minus the 50% tax credit (€429): €429 a year.
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](https://andorrefiscal.fr/en/tools/andorra-tax-calculator).
## 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:
**The seven bases for the self-employed in 2026**
| Monthly base 2026 | Main condition | Monthly contribution 2026 |
| --- | --- | --- |
| 25%
€668.13 | Net income below €6,000, or start or resumption of activity (first 12 months) | **€146.99** |
| 50%, raised to the minimum wage
€1,568.67 | Net income from €6,000 to €12,000 | €345.11 |
| 62.5%
€1,670.33 | From €12,000 to €18,000 | €367.47 |
| 75%
€2,004.39 | From €18,000 to €24,000 | €440.97 |
| 100% (general case)
€2,672.52 | Other cases | **€587.95** |
| 125%
€3,340.65 | More than €40,000, or turnover of more than €400,000 (services) or €800,000 (other activities) | €734.94 |
| 137.5%
€3,674.72 | More than €50,000, or turnover of more than €500,000 (services) or €900,000 (other activities) | €808.44 |
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](https://andorrefiscal.fr/en/business/self-employed).
> **Example: Which base for your income?**
>
> A self-employed graphic designer declared €15,000 of net income in 2025: she can apply for the 62.5% base and pay €367.47 a month in 2026, instead of €587.95 on the standard base. A consultant who declared €45,000 of net income must use the 125% base: €734.94 a month. Amounts taken from the CASS 2026 scale.
## 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:
**General case — 25% base for 12 months**
- €146.99 a month in 2026
- For health cover: the so-called “article 99” supplement, equal to 10% of the difference between the minimum wage and the base
- €85.72 a month according to the CASS information sheet of February 2026; about €90 with the July 2026 minimum wage (indicative calculation)
**Under 35 — Special 24-month regime**
- Base of 55% of the minimum wage, i.e. €862.77
- €86.27 a month for the first 12 months, for the general branch only
- Then €189.81 a month
- These periods do not give entitlement to cash benefits
> **Good to know: Why an “article 99” supplement?**
>
> The 25% base does not, on its own, give access to health cover under the general branch. The supplement provided for in Article 99 brings the contribution to this branch up to the level of the minimum wage. With the minimum wage in force since July 2026, the first year thus comes to about €237 a month, health cover included (indicative calculation: €146.99 + 10% × (€1,568.67 − €668.13)). Check with the CASS before choosing the lowest base.
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](https://andorrefiscal.fr/en/business/set-up-a-company).
> En el cas de constitució de noves societats, l’obligació de cotitzar s’inicia transcorregut 30 dies naturals des de la inscripció en el Registre de Societats (when new companies are formed, the obligation to pay contributions begins once 30 calendar days have elapsed from registration in the Companies Register).
>
> — [CASS, contributions of self-employed workers](https://www.cass.ad/cotitzacions-del-treballadors-per-compte-propi)
## 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](https://andorrefiscal.fr/en/glossary#smi), 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](https://andorrefiscal.fr/en/news/andorra-minimum-wage-2026).
## How much does the CASS cost over a year?
**Examples of annual contributions in 2026**
| Situation | Monthly contribution | Over 12 months |
| --- | --- | --- |
| Self-employed, standard base (100%) | €587.95 | €7,055.40 |
| Self-employed, first year (25% base) | €146.99 | €1,763.88 |
| Self-employed under 35, first year | €86.27 | €1,035.24 |
| Employee on €3,000 gross a month (employee’s share) | €195 | €2,340 |
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](https://andorrefiscal.fr/en/tax/andorra-vs-france-taxes).
## 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](https://andorrefiscal.fr/en/tax/france-andorra-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](https://andorrefiscal.fr/en/profiles/retiree).
## Common misconceptions about the CASS
> **Common misconception**
>
> “A self-employed person pays about €450 a month in CASS contributions.”
>
> **In fact.** In 2026, the standard contribution is €587.95 a month. It ranges from €146.99 (25% base, when starting out) to €808.44 (137.5% base, for the highest incomes).
> **Common misconception**
>
> “A passive resident is covered by the CASS.”
>
> **In fact.** With no professional activity, they must show that they have private health insurance covering 100% of medical costs in Andorra, as well as incapacity and old age (illness only for minors and people over 60). See [Passive residency](https://andorrefiscal.fr/en/residency/passive-residency).
> **Common misconception**
>
> “A self-employed person pays contributions in proportion to their turnover for the month.”
>
> **In fact.** The contribution is a flat rate: 22% of a base set for the year, which depends on the previous year’s net income and the Andorran average wage. It therefore does not vary from month to month according to activity; only moving from one income band to another changes the base the following year.
> **Common misconception**
>
> “The CASS reimburses healthcare at 100%.”
>
> **In fact.** With a referring GP, it reimburses 75% of consultations and 90% of hospitalisation, based on its own tariffs; outside this pathway, 33%. Hence the frequent use of top-up health insurance.
## Frequently asked questions
### Are CASS contributions capped?
The official CASS page on employee contributions mentions no cap: the 22% applies to the salary. For a self-employed person, the contribution depends on the base used, from 25% to 137.5% of the previous year’s average wage.
### How much does the CASS cost a self-employed person in 2026?
€587.95 a month on the standard base, i.e. 22% of the reference average wage of €2,672.52. Depending on the previous year’s net income, the contribution ranges from €146.99 a month (25% base, notably for the first 12 months of activity) to €808.44 (137.5% base, above €50,000 of net income). People under 35 have a special 24-month regime.
[Read: CASS for the self-employed: €587.95 a month on the standard base (2026)](https://andorrefiscal.fr/en/tax/social-security-cass#independants)
### At what age do you retire in Andorra?
At 65 for the CASS retirement pension, provided you have paid at least 180 months of contributions to the retirement branch, including at least 12 in Andorra. Early retirement is possible from 61 with more than 480 months of contributions and no work activity, in return for a permanent reduction of 7% for each year of early retirement. The pension is not paid automatically: you have to apply for it.
[Read: What your contributions fund: CASS health cover and pensions](https://andorrefiscal.fr/en/tax/social-security-cass#role)
### Do years worked in France count towards an Andorran pension?
Yes, for entitlement: thanks to the France–Andorra social security agreement, periods of contributions in France are added to Andorran periods to reach 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, calculated under its own rules.
[Read: France–Andorra: the social security agreement](https://andorrefiscal.fr/en/tax/social-security-cass#convention-securite-sociale)
### Does an employee who already draws their pension still pay contributions?
Yes, at a reduced rate: 10% in total, of which 3% is paid by the employee and 7% by the employer, for the general branch only. They no longer contribute to the retirement branch.
### When must a self-employed person start paying contributions?
From the start of their activity as a [self-employed person in Andorra](https://andorrefiscal.fr/en/business/self-employed), with the option of applying for a reduced base of 25% for the first 12 months. For a newly formed company, the obligation to pay contributions starts 30 days after it is entered in the Companies Register.
### Does the under-35 regime give entitlement to benefits?
For the first 12 months, the contribution of €86.27 a month funds only the general branch; it then rises to €189.81 a month. According to the CASS, these periods do not give entitlement to cash benefits.
### How much does the CASS reimburse for a consultation?
75% of the CASS reference tariff for a consultation, and 90% for hospitalisation, if you follow the care pathway with a referring GP (via preferent); outside this pathway, 33%. With a practitioner who is not under agreement with the CASS, the reimbursement base is much lower. [Top-up health insurance](https://andorrefiscal.fr/en/living-in-andorra/healthcare) is therefore common.
### Does the minimum wage affect contributions?
Yes, for certain bases: the 50% base for the self-employed is raised to the minimum wage, and the “article 99” supplement is calculated by reference to it. The minimum wage has been €1,568.67 a month since 1 July 2026.
## Sources
1. [CASS: contributions, surcharges and penalties (employees)](https://www.cass.ad/cotitzacions-recarrecs-sancions) — Rate of 22%: 6.5% employee, 15.5% employer; 10% for a retired employee.
2. [CASS: contributions of self-employed workers](https://www.cass.ad/cotitzacions-del-treballadors-per-compte-propi) — Rate of 22%, bases from 25 to 137.5% of the average wage, conditions.
3. [CASS: information sheet on the “article 99” supplement (February 2026)](https://www.cass.ad/sites/default/files/arxius/CASS_COMPLEMENT%20ART99%20COMPTE%20PROPI%20fitxa%2002-02-2026.pdf) — 25% base (€668.13) and health supplement of €85.72 a month.
4. [CASS: special regimes](https://www.cass.ad/regims-especials) — Under-35 regime: base of 55% of the minimum wage for 24 months.
5. [CASS: minimum wage from 1 July 2026](https://www.cass.ad/sites/default/files/arxius/Circular%20informativa%20salari%20m%C3%ADnim%20a%20partir%20de%20l%271%20de%20juliol%20del%202026_0.pdf) — €9.05 an hour, i.e. €1,568.67 a month.
6. [CASS: the via preferent (care pathway with a referring GP)](https://www.cass.ad/laviapreferent) — Reimbursement rates within the pathway (75% of consultations, 90% of hospitalisation) and outside it (33%).
7. [Llei 11/2023 on self-employed workers](https://www.portaljuridicandorra.ad/L2023011) — Reform of the contribution bases of the self-employed.
8. [Decree 407/2025 on residence without gainful activity](https://www.portaljuridicandorra.ad/R20251112A) — Private health insurance covering 100% of costs for passive residents.
9. [CASS: “Prestació de jubilació” information sheet (26 May 2026)](https://www.cass.ad/sites/default/files/arxius/CASS_Prestaci%C3%B3%20de%20jubilaci%C3%B3%201%20fitxa%2026-05-2026.pdf) — Pension at 65 with 180 months of contributions, including 12 in Andorra; lump sum between 5 and 15 years; early retirement from 61 with more than 480 months and a 7% reduction per year; 500 points for health cover; applications from France or to France.
10. [CLEISS: social security agreements between France and Andorra](https://www.cleiss.fr/docs/textes/conv_andorre.html) — Agreement of 12 December 2000 and administrative arrangement; national and pro rata pensions.
11. [CLEISS: new France–Andorra social security agreement (15 July 2003)](https://www.cleiss.fr/actu/2003/0307andorre.html) — Entry into force on 1 June 2003; posting of one year, extendable by one year; payment of the more favourable pension; healthcare in the State of residence.
12. [CLEISS: you are moving to Andorra for your retirement](https://www.cleiss.fr/particuliers/partir/retraite/andorre.html) — Health cover for a French retiree in Andorra (form SE 130-09).
Consolidated texts on the Portal jurídic d’Andorra have no official value: only the version published in the BOPA is authentic. [How we verify](https://andorrefiscal.fr/en/methodology).
**General information, not advice.** This guide sets out the rules in force on 11 October 2026, based on official texts. It is no substitute for a professional review of your situation (lawyer, tax adviser, gestoria). Spotted an error or a change? [Write to us](https://andorrefiscal.fr/en/contact).
## Further reading
- [Self-employed, sole trader](https://andorrefiscal.fr/en/business/self-employed): Working in your own name
- [Healthcare and insurance](https://andorrefiscal.fr/en/living-in-andorra/healthcare): CASS, top-up insurance, hospital
- [Income tax (IRPF)](https://andorrefiscal.fr/en/tax/andorra-income-tax): The 0, 5 and 10% scale, allowances, calculation
- [Working: jobs and salaries](https://andorrefiscal.fr/en/living-in-andorra/jobs-and-salaries): Vacancies, salaries, gross to net
- [Andorra vs France taxes](https://andorrefiscal.fr/en/tax/andorra-vs-france-taxes): The main taxes side by side
- [Minimum wage in Andorra: €9.05 an hour since July 2026](https://andorrefiscal.fr/en/news/andorra-minimum-wage-2026): The Andorran minimum wage and its knock-on effects: passive residency, contributions, tax.