CASS 2026: €587/Month Self-Employed, 6.5% Employees
If you work in Andorra — as an employee or self-employed — you contribute to CASS, the Caixa Andorrana de Seguretat Social. It’s the country’s single public system, covering healthcare reimbursement, sick leave, pensions and workplace accidents. In 2026 the self-employed contribution base has gone up, and in parallel the country is debating the biggest pension reform in its history. Here’s what you actually pay today, straight from the official table, and what you get for it.
What employees pay
Total contribution is 22% of gross monthly salary, split as follows:
- Employee: 6.5% (3% to the general branch, 3.5% to the retirement branch), withheld from payroll — no opt-out.
- Employer: 15.5% (7% general, 8.5% retirement).
On a €3,000 gross salary, the employee pays €195 and the employer €465. Compared with Spanish or French payroll charges, the burden is markedly lower — one reason Andorran net salaries stretch further. One special case: someone already drawing a retirement pension who keeps working contributes only 10% (general branch).
What the self-employed pay: the official 2026 table
Self-employed workers pay the full 22% — 10% general branch, 12% retirement — but not on their actual income. The base is the national average monthly salary of the previous year, set at €2,672.52 for 2026. The standard quota at 100% of the base is €587.95/month.
Depending on your previous year’s net income (and turnover), you may access reduced bases — or be forced into higher ones:
| Base | Contribution base | Monthly quota | Who |
|---|---|---|---|
| 25% | €668.13 | €146.99 | Net income < €6,000 (conditions apply) and first-year businesses |
| 50% | €1,525.33* | €335.57 | Net income €6,000–12,000 |
| 62.5% | €1,670.33 | €367.47 | Net income €12,000–18,000 |
| 75% | €2,004.39 | €440.97 | Net income €18,000–24,000 |
| 100% | €2,672.52 | €587.95 | Default |
| 125% | €3,340.65 | €734.94 | Mandatory above €40,000 net income or high turnover |
| 137.5% | €3,674.72 | €808.44 | Mandatory above €50,000 net income or higher turnover |
*The 50% bracket is floored at the minimum wage (€1,525.33 in 2026), since 50% of the average salary would fall below it.
Three nuances almost nobody explains: bases below 100% are optional — you must request them, otherwise CASS rolls over your December percentage — while 125% and 137.5% are mandatory once you cross the thresholds. First-time registrants contribute at the 25% base (€146.99/month) for their first 12 months. And since 2024 there’s an adaptive declaration: if your current-year income drops at least 25%, you can request a lower bracket without waiting for January.
Quotas are settled monthly. Late payment carries a 5%, 10% or 20% surcharge depending on the delay.
What you get for it
Healthcare: CASS reimburses, as a general rule, 75% of outpatient costs and 90% of hospitalisation, against official responsibility tariffs. For designated long-term conditions, reimbursement rises to 90–100% with direct third-party payment (you don’t front the money). Staying on the “preferred pathway” requires having an assigned referring doctor.
Retirement pension: a points-based system. A lifetime pension requires age 65 plus a minimum of 180 months (15 years) of contributions — and Andorra’s bilateral agreements with Spain, France and Portugal work in your favour: periods contributed there count toward the minimum (with at least 12 months in Andorra). If you reach 65 with between 5 and 15 years, you don’t get a pension: you receive a one-off capital payment (your contributions returned, CPI-adjusted), without pensioner healthcare coverage, which requires at least 500 points. Early retirement exists from 61 with 40 years of contributions, at a permanent 7% reduction per year of anticipation.
The reform on the horizon (and why today’s figures may change)
The system runs at two speeds: in 2025 the retirement branch posted a surplus (+€29.4M) while the general branch ran a €34.7M deficit, per the accounts approved by the board. The ratio of contributors per pensioner sits around 3 today, with projections pointing toward roughly 2.6.
A parametric reform has already been drafted — progressive increases in contribution rates and retirement age, minimum and maximum caps, and a revised pension-point conversion factor — but as of July 2026 it remains stalled in parliament over concerns about its financial impact, while a parallel debate considers splitting the system into a pay-as-you-go pillar and a capitalisation pillar. The practical takeaway if you’re considering relocating: the rules in force are the ones in this article, and any changes will likely come with long transition periods — but decide with today’s numbers, not with outdated blog posts.
Want the full picture for your case — income tax plus CASS — compared with what you pay now? Use the calculator or, if your situation has edges (bilateral agreements, retirement on the horizon, corporate structures), talk to a local advisor.