Andorra Social Contributions Guide: CASS EE 6.5%, ER 14.5%, Cap €4K 2026
Andorra's CASS (Caixa Andorrana de Seguretat Social) system requires contributions from both employees and employers. The employee share is approximately 6.5% of gross salary (3% general branch + 3.5% health branch). The employer share is approximately 14.5% (8.5% general + 6% health). Contributions are capped at approximately €4,000/month of insurable income. Here is how CASS works in 2026.
Social security contributions in Andorra fund the CASS system, which covers old-age pensions, disability, health insurance, maternity leave, and other social benefits. The system is administered by the Caixa Andorrana de Seguretat Social. Contributions are mandatory for all employed individuals and self-employed persons. The rates are relatively low compared to neighbouring countries: Spain (EE ~6.35%, ER ~29.9%), France (EE ~11-15%, ER up to 45%), and Portugal (EE ~11%, ER ~23.75%). Personal income tax overview →
Real-world example: An employee with a gross monthly salary of €3,500. Employee deductions: general 3% = €105, health 3.5% = €122.50, total = €227.50. Employer adds: general 8.5% = €297.50, health 6% = €210, total = €507.50. Total CASS contribution: €735. For a salary of €5,000/month, since the cap is approximately €4,000, contributions are calculated on €4,000: employee pays €260, employer pays €580. Total capped: €840/month. Pension system guide →
Contribution Rates 2026
- Employee — General branch (3%): Funds old-age pensions, disability, survivor benefits, and other social protections
- Employee — Health branch (3.5%): Funds the public health insurance system
- Employer — General branch (8.5%): Employer contribution to the general social security scheme
- Employer — Health branch (6%): Employer contribution to the health insurance fund
Total combined contribution: approximately 21% of gross salary (up to the cap). The cap of approximately €4,000 monthly insurable income means earnings above this threshold are not subject to additional CASS contributions.
Who Must Pay
- Employees: All employed individuals under an employment contract must contribute. Deductions are made by the employer and remitted to CASS
- Employers: All registered businesses employing staff must pay employer contributions in addition to remitting employee contributions
- Self-employed: Self-employed individuals and sole proprietors must register and pay CASS contributions at prescribed rates based on declared income
- Voluntary contributors: Unemployed individuals may make voluntary contributions to maintain coverage
Benefits Covered
- Old-age pension: Retirement pension payable from age 65, with minimum contribution period
- Disability pension: For individuals unable to work due to disability
- Survivor's pension: Benefits for dependents of deceased contributors
- Sickness benefit: Temporary incapacity benefit for employees unable to work due to illness
- Maternity/paternity leave: Paid leave and parental benefits
- Health insurance: Access to public healthcare services
- Unemployment benefit: Limited unemployment insurance for eligible contributors
Compliance and Reporting
Employers must register all employees with CASS before work begins. Monthly contribution declarations are filed through the online system. The deadline for monthly CASS payments is typically by the end of the following month. Failure to register employees or remit contributions results in penalties, back-payment obligations, and potential legal liability.
Can expatriates opt out of Andorran social security?
Expatriates working in Andorra are generally subject to CASS contributions. However, bilateral social security agreements may allow continued coverage in their home country. Andorra has limited social security agreements; check with CASS for specific bilateral arrangements.
What happens if an employer fails to pay contributions?
Non-payment or late payment of CASS contributions incurs interest and penalties. CASS can enforce collection through legal action, asset seizure, and business registration suspension. Directors may be personally liable for unpaid contributions.