CASS Andorra Explained: Social Security Contributions, Healthcare, and Pensions in 2026

If you’re considering a move to Andorra — whether as an employee, freelancer, or company owner — one of the first questions you’ll face is: how does social security work? The answer revolves around a single institution: the CASS.

The Caixa Andorrana de Seguretat Social (CASS) is Andorra’s public social security system. It handles healthcare reimbursement, pensions, maternity and paternity leave, disability benefits, and workplace accident coverage. Unlike countries such as France or Spain, where contributions are split across multiple agencies and schemes, Andorra’s system is centralised, simple, and significantly cheaper.

This guide explains exactly how the CASS works in 2026: what you pay, what you get, and how it compares to social charges in neighbouring countries.

How CASS Works: The Basics

Every person who works in Andorra — whether employed by a company or self-employed — must register with the CASS and make monthly contributions. There are no exceptions for foreign workers: if you hold an active residence permit and work in the country, you contribute.

The system is built on two branches:

The general branch covers healthcare reimbursement, temporary disability (sick leave), maternity and paternity leave, occupational accidents, and death benefits.

The retirement branch funds the public pension system, which works on a points-based model.

Passive residents (those with non-lucrative residence permits who don’t work in Andorra) are not required to contribute to the CASS. Instead, they must maintain private health and disability insurance as a condition of their residence permit.

Contribution Rates: Who Pays What

Employees

For salaried employees, the total CASS contribution is 22% of gross monthly salary, split between the worker and the employer:

	General branch	Retirement branch	Total
Employee	3%	3.5%	6.5%
Employer	7%	8.5%	15.5%
Total	10%	12%	22%

The employer is responsible for calculating, deducting, and remitting the full amount to the CASS each month. Some companies choose to absorb a higher share of the contribution as a benefit to employees.

Example: An employee earning €3,000 gross per month would have €195 deducted from their salary (6.5%), while the employer pays €465 (15.5%) on top. Total contribution: €660/month.

Self-Employed (Compte Propi) and Company Owners

Self-employed workers and company directors pay the full 22% themselves, but the contribution base is not their actual income — it’s calculated based on the national average salary. For a full breakdown of how CASS fits into the broader cost of freelancing in Andorra, see our guide for freelancers and digital nomads.

For 2025, the reference average salary was set at €2,560.99 per month. Applying the 22% rate produces a standard monthly CASS quota of approximately €563.

This amount is split the same way: 10% to the general branch and 12% to the retirement branch.

The key difference from the employee model is that self-employed workers pay a fixed amount regardless of how much they actually earn. Whether you make €30,000 or €300,000 a year, the base CASS quota stays the same (unless you opt for a higher voluntary contribution to increase your pension points).

Reduced Contribution Regimes

Andorra offers reduced CASS rates for self-employed workers who meet certain conditions:

New activity regime (first 12 months): Self-employed workers registering for the first time — or who haven’t been registered with the CASS in the previous three years — can apply for a reduced base of 25% of the average salary during their first year. This brings the monthly contribution down to approximately €64 (covering the general branch only at 10%). Note that this reduced regime provides limited healthcare coverage and no pension points.

Low-income reductions: Self-employed workers whose previous fiscal year showed net income below €12,000 and turnover below €150,000 can access a 50% reduction, bringing the monthly quota to approximately €282.

Graduated brackets: Depending on income and turnover levels, self-employed workers can access contribution bases of 25%, 50%, 62.5%, 75%, or 100% of the average salary. Higher brackets provide proportionally more pension points and better coverage.

Healthcare: What Does the CASS Cover?

Andorra’s healthcare system consistently ranks among the best in the world. It operates on a co-payment model: the CASS reimburses a percentage of medical expenses, and the patient covers the rest.

Standard reimbursement rates:

• General practitioners and specialists: CASS covers 75% of the cost
• Hospitalisation: CASS covers 90%
• Occupational accidents and work-related illness: 100% covered
• Maternity and childbirth: 100% covered
• Non-affiliated services: CASS covers up to 33%

Since 2018, Andorra has operated a referral system: patients choose a general practitioner (GP) as their referring doctor, who then coordinates specialist referrals. Following the integrated route earns higher reimbursement rates.

Most residents top up CASS coverage with private complementary insurance to cover the 10-25% co-payment gap. This typically costs between €50 and €100 per month depending on age and health profile, and provides faster access to specialists and private clinics.

Andorra also has agreements with France, Spain, and Portugal for medical treatments that cannot be provided locally, extending coverage across borders for complex procedures.

The Pension System: How Points Work

Andorra’s public pension system is points-based. Every month you contribute to the CASS, you purchase pension points at a set price.

In 2025:

• Cost per pension point: €25.93
• A business owner paying the standard quota of €563.42 allocates 12% (€67.61) to retirement, purchasing approximately 2.6 points per month
• The redemption value of each point at retirement is €2.70

To qualify for a pension:

• You must contribute for a minimum of 5 years if you remain an Andorran resident at retirement
• If you leave Andorra before retirement, you need 15 years of contributions to access pension rights
• If you don’t meet the minimum threshold, you receive a lump-sum payment based on accumulated points

The retirement age in Andorra is 65 years.

While the public pension provides a foundation, most professionals in Andorra supplement it with private pension plans — a sensible approach given that the public pension alone will not replace a high income.

CASS vs France vs Spain: Social Charges Compared

This is where the Andorra advantage becomes most dramatic. Social charges are one of the biggest hidden costs in France and Spain, and the difference with Andorra is enormous.

For a Salaried Employee Earning €60,000/year

	Andorra	France	Spain
Employee social charges	€3,900 (6.5%)	~€13,200 (22%)	~€3,810 (6.35%)
Employer social charges	€9,300 (15.5%)	~€27,000 (42-45%)	~€18,000 (30%)
Total social charges	€13,200 (22%)	~€40,200 (67%)	~€21,810 (36.35%)

In France, the total cost of social charges can reach 65-70% of gross salary when you combine employee and employer contributions (CSG, CRDS, health insurance, retirement, unemployment, family allowances, and numerous supplementary schemes). This means a €60,000 salary costs the employer nearly €90,000 in total.

In Andorra, that same employee costs the employer €69,300 — a saving of over €20,000 per year compared to France.

For a Self-Employed Professional Earning €100,000/year

	Andorra	France	Spain
Annual social charges	~€6,760 (fixed)	~€40,000-€45,000	~€14,000-€16,000
Income tax	~€7,600	~€25,000+	~€27,000+
Total tax + social	~€14,360	~€65,000+	~€41,000+

The French self-employed (auto-entrepreneur, micro-entreprise, or société) face a crushing combination of social contributions, CSG/CRDS, and progressive income tax that can consume over 60% of their earnings at higher income levels.

In Andorra, the self-employed quota is fixed at approximately €563/month regardless of income, and income tax maxes out at 10%. The total burden at €100,000 of income is roughly 14% — versus 60%+ in France.

Practical Considerations for New Residents

Registration timing. You must register with the CASS before starting any economic activity. Late registration can result in back-payment obligations and fines.

Annual income declaration. Self-employed workers must submit a net income declaration to the CASS each year, which determines the applicable contribution bracket for the following period.

Payment deadlines. CASS contributions are due monthly. Late payments attract surcharges, and persistent non-payment can result in deregistration — which jeopardises your residence permit renewal.

Cross-border coordination. Andorra has social security agreements with France, Spain, and Portugal. If you’ve contributed to social security in one of these countries, those periods may count toward your eligibility for benefits in Andorra, and vice versa. This is particularly relevant for pension calculations.

The 2026 CASS rebate scheme. In early 2026, the government announced temporary CASS rebates for businesses experiencing losses of 25-50% compared to the previous year. Self-employed workers facing similar losses can receive aid covering 50% of their proportional CASS contribution. However, these rebates must be repaid if full-year 2026 profits exceed 2025 levels.

Key Takeaways

Andorra’s CASS system offers comprehensive social protection at a fraction of the cost you’d pay in France or Spain. The total contribution rate of 22% compares to 65-70% in France and 36% in Spain. The fixed self-employed quota of approximately €563/month means your social charges don’t scale up as your income grows — a massive advantage for high earners.

The healthcare system is excellent, with agreements extending coverage to neighbouring countries for specialist treatments. And while the public pension alone won’t make you wealthy, the low cost of social contributions leaves you with far more disposable income to invest privately.

For entrepreneurs evaluating a move to Andorra, the CASS system is one of the clearest advantages — not just because of what it costs, but because of what it delivers relative to what you pay.

Want to see the full tax picture? Use our free tax calculator to compare your total tax and social security burden in Andorra versus France, Spain, the UK, Portugal, and other countries.

Sources

1. CASS (Caixa Andorrana de Seguretat Social) — Official contribution rates and branch structure. cass.ad
2. Wikipedia — Caixa Andorrana de Seguretat Social: contribution rates, reimbursement percentages, and referral system.
3. Pierce & Sharp — “The Andorran Social Security System, CASS”: 2025 quota amounts, pension points calculation, and coverage percentages.
4. Elysium Consulting Firm — “Social security contributions for self-employed workers in Andorra: reduced regimes and general obligations.”
5. Papers.ad — “Complete Guide on the Contribution of Self-Employed Workers in Andorra in 2025”: reference average salary (€2,560.99) and bracket system.
6. Alto.ad — “Andorra: Businesses Must Repay CASS Rebates if 2026 Profits Exceed 2025”: government CASS rebate scheme details.
7. France Accountants / EuropeAccountants — French tax rates and social charges 2026.
8. Blevins Franks — “France’s 2026 budget and taxation”: social charges, CSG increase to 10.6% on investment income.
9. RemotePeople — “Andorra Payroll Tax & Compliance Guide (2026)”: employer/employee CASS breakdown and IRPF withholding.
10. Andorra Insiders — “Social Security in Andorra (CASS)”: historical quota amounts and average salary progression.

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Legal disclaimer: This article is for informational purposes only and does not constitute tax, legal, or financial advice. Social security rules and contribution amounts are updated annually. Always consult a qualified professional before making decisions about residency or employment in Andorra.