How the Contribution Base for Self-Employed in Andorra is Calculated
The contribution base for self-employed workers in Andorra is calculated by applying a percentage to the global average monthly salary quoted by salaried workers.
The percentage applied varies based on the annual net income of the self-employed, following these brackets:
✅ 25%: For net incomes below €6,000.
✅ 50%: For net incomes between €6,000 and €12,000.
✅ 62.5%: For net incomes between €12,000 and €18,000.
✅ 75%: For net incomes between €18,000 and €24,000.
✅ 100%: For net incomes between €24,000 and €40,000 (mandatory contribution from this income level).
✅ 125%: For net incomes above €40,000 or a turnover above €400,000.
✅ 137.5%: For net incomes above €50,000 or a turnover above €500,000.
This system allows adjusting the contribution to the real income of each self-employed person, promoting a fairer and more equitable contribution.
Reduced Contribution for Low-Income Self-Employed
Self-employed workers who meet certain requirements can apply for a reduced contribution base of 25%, 50%, 62.5%, or 75%, as long as they justify their net income and turnover.
📌 How to apply for the reduced contribution base?
• The application must be submitted via the CASS-0178 form in the Administrative Control Area of CASS.
• The net income and turnover must be documented.
Responsibilities of Self-Employed People in Andorra
If you're self-employed in Andorra, you have a set of responsibilities you must meet to avoid sanctions or loss of rights.
1. Registration with CASS
Before starting any economic activity in Andorra, it is mandatory to register with CASS as a self-employed worker.
2. Annual Net Income Declaration
Each year, self-employed people must submit a net income declaration to CASS. This declaration is crucial for determining the applicable contribution base.
3. Payment of Contributions
Contributions must be paid within the deadlines established by CASS to avoid additional charges or economic sanctions.
Contribution Obligation and Multiactivity Rules
🔹 Mandatory contribution from the start of the activity
Social security contribution in Andorra is mandatory from the start of the activity until its end.
🔹 Rules for company directors
Company directors must calculate their contribution base by adding the net income from all their activities and the turnover of all the companies they manage.
🔹 Rules for multiactivity self-employed
If a self-employed person has several economic activities, the contribution base will be adjusted by adding all their net incomes and all their turnovers.
Deadlines and Consequences of Non-Compliance
The CASS sets specific deadlines for submitting the income declaration and the payment of contributions. It's crucial for self-employed individuals to meet these deadlines to avoid issues.
🚨 What happens if you don't meet the contribution obligations?
❌ Additional charges and economic sanctions: Late payments generate interest and additional charges.
❌ Loss of rights: If you don't contribute, you might lose rights to benefits like retirement, sick leave, or social support.
❌ Deregistration: If non-compliance persists, CASS may deregister you as a self-employed worker, severely affecting your fiscal and social situation.
Impact of the 2025 Reference Average Salary
The Decree 16/2025 set the reference average salary for 2025 at €2,560.99. This directly affects the contribution base for self-employed individuals since the quota calculation is based on this indicator.
Understanding the brackets and contribution options is key to planning your fiscal situation and ensuring adequate social coverage for your economic activity and future retirement.
Conclusion
If you are self-employed in Andorra, understanding how the contribution system works and what obligations you must fulfill is essential to avoid sanctions or loss of rights.
✅ Key tips for complying with CASS in 2025
✔️ Register with CASS before starting your activity.
✔️ Submit your annual net income declaration.
✔️ Pay your contributions within the established deadlines.
✔️ If eligible, apply for a reduced contribution base.
✔️ Stay informed about regulatory changes.
Contributing to social security is not just an obligation but also an investment in your social protection and future.
