Social security contributions for self-employed workers in Andorra: reduced regimes and general obligations

Reading time: 8 minutes

⚖️ General framework

People who carry out an economic activity on a self-employed basis in Andorra are required to register with the Caixa Andorrana de Seguretat Social (CASS) and to contribute both to the general branch and to the retirement branch, depending on the regime applicable to them.

In 2025, the reference bases are the following:

• Average global salary (AGS): 2,560.99 euros
• Minimum interprofessional salary (SMI): 1,447 euros. This only applies in very limited cases, so by default the reference is the average global salary.

These figures determine the base used to calculate the monthly contribution amounts.

For the year 2025, the average salary amounts to €2,560.99, resulting in an approximate monthly contribution of €563.

➤ For more information on the average salary and the minimum salary, see the article Minimum salary and average salary in Andorra: what they are, why they matter and how they condition payrolls and contributions, where you can also review how they have evolved over the years.

If you want a complete overview of the system, its coverage and how it works, you can read The CASS in Andorra: structure and benefits.

🗂️ Ordinary regime

This is the regime applicable to the vast majority of self-employed individuals and tax residents in Andorra, meaning those holding a residence and work permit, a self-employment authorisation, or Andorran nationals (Art. 218 of Law 17/2008). Passive residents are not subject to social security contributions.

In this case, the contribution base is the country’s average salary, applying a rate of 22%. This regime gives entitlement to all health and retirement benefits.

If you are interested in learning more about health coverage in Andorra, we recommend the article Healthcare in Andorra: how it works and what it really covers.

🔀 General branch and retirement branch

The 22% mentioned above is split between two branches: the general branch and the retirement branch. Each has its own percentage and its own destination in terms of financing.

🔸 General branch (10% of the base)

It covers illness, maternity, paternity, non-work-related accidents, temporary incapacity and reimbursement benefits.
In reduced regimes, it is the only branch applicable during the first year.

🔸 Retirement branch (12% of the base)

It finances the accumulation of points for the pension.
In reduced regimes (start of activity), it comes into effect from the second year.

🍀 Special regimes with reduced contributions

Only two regimes apply in practice to professionals and self-employed workers. All require an express request at the moment of registration and cannot be requested afterwards.

🌱 Start of activity regime

📘 Additional Provision Fifteenth of Law 17/2008, developed by Decree 124/2024 and by the reduced contribution brackets applied by the CASS.

This regime allows contributions only to the general branch and not to the retirement branch, reducing the contribution to 10% of the base.

In addition, it is applied on a base of 25% of the average salary, which makes it particularly reduced.

Beneficiaries:

• People who register for the first time as self-employed workers.
• Or who have not been registered with the CASS in the previous three years (36 months).
• It may include company administrators.

If you are interested in learning how to set up a company in Andorra, you can read the articles Incorporating a company in Andorra: steps, requirements and advantages and Key aspects before incorporating a company.

Main conditions:

• Maximum duration of 12 consecutive months from registration.
• Computed by full calendar months.
• Not compatible with the young persons regime.

Applicable contributions:

• First year: reduced base of 25% of the average monthly global salary: €640.25. Contribution of 10% (general branch only) = €64.03/month.

After the 12 months, the worker moves to the bracket corresponding to:

• net income from the previous year
• turnover
• and the legal brackets of 25%, 50%, 62.5%, 75%, 100%, 125% or 137.5%

⚠️ This reduced regime does not provide all health cover, which is why many people choose to increase their contribution.

🧑‍🎓 Young persons regime for those under 35

📘 Article 223 quinquies of Law 17/2008.

Beneficiaries:

• People under 35 years of age registering for the first time as self-employed workers.

Main conditions:

• Maximum duration of 12 consecutive months.
• Age must be proven at the time of application.
• Compatible only with the reduced base brackets of 25% or 50% of the average monthly salary, depending on the requirements.

Applicable contributions:

• Reduced bases are always calculated as a percentage of the average monthly global salary of the previous year.
• For the start of activity, the possible base is:
  • 25% of the average monthly global salary (if requirements are met)
  • 50% of the average monthly global salary, applying the minimum salary if the 50% is lower (i.e., minimum €318 in 2025)
• After the 12 months, the worker moves to the appropriate bracket according to:
  • net income from the previous year
  • turnover
  • and the legal brackets of 25%, 50%, 62.5%, 75%, 100%, 125% or 137.5%

🟧 Contribution with different bases (25%, 50%, 62.5%, 75%, 100%, 125% or 137.5%)

🔸 Base of 25% on the SMG

It is the most reduced, and applies only in exceptional cases. In particular, it applies for the start of activity, as mentioned earlier, and for 12 months, provided that it is expressly requested.

It applies to people with an economic activity who meet:

• Net income below €6,000
• One of the following special conditions:
  • If the person works as an employee, their actual salary must be the minimum salary.
  • Pensioners of the CASS in a country with an agreement.
  • Beneficiaries of an invalidity pension (non-work-related)
  • When the person has a dependent family member with disability or dependency, and hires an employee to help reconcile personal and professional life.
  • If on maternity leave, paternity leave, adoption leave or victim of violence.

🔸 Base of 50% on the SMG

Applies when activity is resumed for a maximum of 12 months. The requirements are: net income below €12,000 and turnover below €300,000 (non-commercial, i.e., without product sales) or €600,000 in all other cases.

⚠️ If 50% of the average salary is lower than the minimum salary, the base becomes the minimum salary.

🔸 Base of 62.5% on the SMG

For those whose net income is between €12,000 and €18,000, and with turnover below €300,000 (non-commercial, i.e., without product sales) or €600,000 in all other cases.

🔸 Base of 75% on the SMG

Applies when net income is between €18,000 and €24,000, and turnover below €300,000 (non-commercial, i.e., without product sales) or €600,000 in all other cases.

🔸 Base of 100% on the SMG

When net income is equal to or higher than €24,000, and turnover below €300,000 (non-commercial, i.e., without product sales) or €600,000 in all other cases.

🔸 Base of 125% on the SMG

When income exceeds €40,000, or turnover exceeds €400,000 (professional) or €800,000 in all other cases.

🔸 Base of 137.5% on the SMG

When net income is higher than €50,000, or when turnover is higher than €500,000 (professional) or €900,000 in all other cases.

🗃️ Procedures and deadlines

It is as important to know the contribution bases as it is to respect the deadlines in each case.

• Registration with the CASS: within 30 calendar days following the effective start of the activity.
• Request for reduced regimes: can only be made at the time of registration, or at the time of resuming the activity (50%) or when the requirements are met.
• Deregistration: must be communicated within a maximum of 30 days from cessation.
• Change of base or regime: can be requested in January of each year with effect for the same year.

Applications are submitted to the CASS through a specific form and a sworn declaration certifying the requirements (age, not having been registered, partial dedication, etc.).

⚠️ Surcharges and late-payment interest

If the contribution is not paid within the regulatory deadline (usually between the 1st and the 31st of the following month), automatic surcharges apply depending on the delay:

• Up to 1 month: 5%
• Between 1 and 2 months: 10%
• More than 2 months: 20%

In addition, late-payment interest may accumulate if the CASS initiates an enforcement procedure.

🚫 Sanctioning regime

Book IV of Law 17/2008 (articles 232 to 253) regulates the sanctioning regime applicable to infringements in the field of social security.

Types of infringement and sanctions:

• Minor: delays or minor inaccuracies. → Warning or fine up to 500 euros.
• Serious: failure to comply with affiliation obligations or repeated late registrations/deregistrations. Includes repeated delays in registrations or deregistrations, breaches generating economic damage, refusing to provide documentation without justified cause, or obstructing inspection. → Fine between 500 and 2,500 euros.
• Very serious: intentional concealment of activity or fraud, use of fraudulent means to avoid contributions, manipulation of data for profit, or recidivism in serious infringements → Fine between 2,500 and 20,000 euros and temporary suspension of benefits for up to 5 years.

Sanctions are independent of the surcharges, which apply automatically.

🟪 Other special regimes

In addition to the usual reduced regimes, Law 17/2008 provides for exceptional situations:

• Persons with recognised disabilities (art. 222).
• Orphans or persons under state guardianship (art. 221).
• Early retirees (art. 225).
• Voluntary contributors to the retirement branch (art. 223).

These regimes have a social or welfare purpose and are not applied to ordinary professional practice.

📎 Summary of contributions 2025

The contributions of self-employed workers are calculated as a percentage of the average monthly global salary (SGMM), which in 2025 stands at €2,560.99.

The total contribution results from applying 22% (10% general branch + 12% retirement branch) to the corresponding base for each bracket.

🔸Reference bases 2025:

• 25%: base of €640.25 → contribution of €140.86/month
• 50%: base of €1,280.50 → contribution of €281.71/month
• 62.5%: base of €1,600.62 → contribution of €352.14/month
• 75%: base of €1,920.74 → contribution of €422.56/month
• 100%: base of €2,560.99 → contribution of €563.42/month
• 125%: base of €3,201.24 → contribution of €704.27/month
• 137.5%: base of €3,520.36 → contribution of €774.48/month

➤ See the article Minimum salary and average salary in Andorra 2025 for detailed information.

🔸Start of activity (12 months):

First year: general branch only (10%) instead of adding the retirement branch.

🔸Young people <35 years: bases of 25% or 50% apply if requirements are met.

Self-employed residents contribute the same as any other self-employed person: brackets from 25% to 137.5%, depending on income and turnover. Differences that existed in the past no longer apply today.

✳️ In summary

Reduced regimes (start of activity and under-35) may apply to both ordinary self-employed persons (Andorran nationals or holders of a residence and work permit) and to self-employed residents with an immigration authorisation, as long as they meet the legal requirements.

Self-employed residents do not necessarily contribute on 100% of the average salary. Their base is determined just like any other self-employed worker: according to net income from the previous year, turnover and the legal brackets of 25%, 50%, 62.5%, 75%, 100%, 125% or 137.5%.

If you are interested in learning more about the different types of residence, you can consult the article Types of residence in Andorra: all administrative categories.

The applicable contribution branches are:

• General branch (10%): health coverage, maternity, incapacity, non-work accidents and reimbursements.
• Retirement branch (12%): generates pension points.

Reduced regimes must be requested at the time of registration and kept up to date with the CASS in order to retain their effects.

🤝 Still have questions?

If you are considering registering as a self-employed worker in Andorra or reviewing your contribution regime, you can request a personalised meeting just below or write to us via the contact form.

⚠️ This article is for information purposes only. Contribution amounts and assessment bases may vary depending on the annual update of the minimum salary and the average salary. It is always recommended to consult the current regulations or seek professional advice before making decisions.

Date of last review: November 2025