The CASS in Andorra: contributions, coverage and key facts for 2025

Reading time: 6 minutes

💡 Introduction

The Andorran Social Security Fund (CASS) is the cornerstone of the Principality’s social protection system.
Established in 1966 and modernised by Law 17/2008 on Social Security, the CASS operates a contributory and solidarity-based model ensuring medical, employment and retirement coverage for employees, self-employed workers and pensioners.
Understanding how it works — and how contributions are calculated — is essential for anyone living, working or running a business in Andorra.

⚖️ Who must contribute

Everyone engaged in a professional activity in Andorra must be affiliated with the CASS.
The obligation applies to:

• Employees, through their company or employer.
• Self-employed workers, registered in the Economic Activities Register.
• Company directors or active partners performing effective management functions.

Dependants (spouse, children or persons under care) can also be covered by the main contributor.

➤ For a full understanding of Andorra’s contributory and tax framework, you can read Taxation in Andorra: advantages and obligations, where we outline the main taxes and fiscal benefits applicable to residents and companies. Likewise, if you wish to understand how CASS affiliation changes depending on the type of residence, we recommend reading Types of residence in Andorra: active, passive and tax residence, where we explain the requirements and advantages of each category.

💰 Contribution types and rates in 2025

The system is divided into two branches:

• General branch: covers healthcare, maternity and temporary incapacity.
• Retirement branch: ensures pensions for retirement, disability and survivorship.

🔹 Employees

• Total contribution: 22% of gross salary.
  • 6.5% paid by the employee.
  • 15.5% paid by the employer.
• The employer declares and pays the full amount monthly to the CASS.

🔹 Self-employed

• Contribute based on a minimum base set annually.
• In 2025, the minimum monthly contribution is €563, equivalent to 22% of the average wage. In some cases, the contribution may be lower.
• Payment is monthly and mandatory, even in periods without income or activity.

🔹 Special cases

• Company directors: contribute as self-employed when performing executive duties and not listed as employees.
• Liberal professionals: may follow specific schemes depending on their professional body or activity type.

➤ If you are considering moving to the Principality or starting a professional activity, we recommend reading Living and working in Andorra: what you need to know before relocating, where we explain how to prepare your residence, your tax structure and your practical integration in the country.

⚖️ Reduced regimes and incentives

The system provides reductions to ease business creation and address special circumstances.

🔸 Start-up regime

During the first twelve months, self-employed workers may benefit from a 50% reduction of the minimum contribution, subject to prior CASS approval.
This reduction applies only once and requires being up to date with tax and residence obligations.

🔸 Reduced regime for workers under 35

Self-employed individuals under 35 who start an activity for the first time can benefit from a 50% reduction for up to five consecutive years.
The aim is to promote youth entrepreneurship and the consolidation of new activities.
It must be requested before registration and maintained continuously.
It is not cumulative with other reductions and is lost if activity is interrupted for over six months or replaced by a main salaried job.

🔸 Dual activity regime

Those combining employment and self-employment may qualify for a partial reduction, provided their salaried contributions meet the legal minimums.
The CASS performs automatic checks to avoid duplication.

🔸 Other special cases

Reduced bases are available for:

• Long-term medical leave.
• Partial disability.
• Family collaborators in joint activities.
• Five-year regime (age or continuity reduction) for contributors with over 25 consecutive years.

Each case requires formal application and express CASS approval.

🧩 Covered benefits

CASS contributions grant access to a comprehensive system of protection divided into two branches:

🔹 General branch

Includes:

• Medical, hospital and pharmaceutical care.
• Partial reimbursement of medical, dental and optical expenses.
• Maternity, paternity and pregnancy-related risk coverage.
• Temporary disability or work accident benefits.

The system operates through partial reimbursement or third-party payment agreements.

🔹 Retirement, disability and survivorship branch

Ensures:

• Contributory retirement pensions.
• Permanent or total disability benefits.
• Widowhood and orphan pensions.

Pensions are calculated based on contribution history, with the possibility to totalise periods in countries with bilateral agreements.

🏢 Procedures and obligations

Procedures can be completed in person or via CASS Online, which centralises all digital services.

Registration and deregistration

• Companies: must register employees from their first working day.
• Self-employed: must register before starting their activity.

Declarations and payments

• Contributions are declared monthly.
• Delays or non-payment incur automatic surcharges and administrative sanctions.

Certificates and inquiries

The portal provides access to contribution certificates, employment records, benefit details and medical reimbursements.

🌍 International coordination

Andorra has bilateral Social Security agreements with Spain (1982) and France (2000).
These prevent double contributions and allow aggregation of contribution periods for pensions or disability benefits.
Cross-border workers contribute in the country where their main activity is carried out, and foreign companies employing in Andorra must register with the CASS and comply with local requirements.

🔎 What’s new in 2025

• Full digitalisation of registrations, deregistrations and communications via CASS Online.
• Integration of electronic certificates into monthly declarations.
• Automatic checks of compatibility between salaried and self-employed activities.
• Reinforced inspection and coordination with the Department of Immigration.
• Simplified internal processes and improved traceability of contributions and benefits.

🎯 Conclusion

The CASS represents a modern, balanced system that guarantees medical, employment and pension coverage in Andorra.
Complying with contribution obligations not only avoids penalties but also ensures sustainable rights for the future.
Its move toward a digital, transparent and efficient model strengthens its role as a pillar of Andorra’s social and economic stability.

📚 Related articles

• Omnibus Law 2025: impact on foreign investment — Analysis of how the new legal framework affects economic activity.
  

Last revision date: October 2025