In France, social security contributions weigh heavily on gross pay, split between the employee's and the employer's share. In Andorra, social protection rests on a single body and an overall rate of 22% in 2026, of which only 6.5% is borne by the employee, funding both medical coverage and pensions. In return, coverage is less complete: part of the costs remains payable by the insured, and a pension requires at least 15 years of contributions. Here is what you pay to the CASS, what it reimburses and how it fits together with France.
Key points
- the CASS manages two branches: the general branch (health, maternity, invalidity, death) and the retirement branch;
- contributions amount to 22% of gross salary in 2026: 6.5% for the employee, 15.5% for the employer;
- within the coordinated care pathway, consultations are reimbursed at 75%, hospitalisation at 90% and maternity at 100%;
- the pension, calculated on a points basis, becomes available at age 65 after at least 15 years of contributions;
- a social security convention has coordinated the Andorran system and the French system since 2003.
What is the CASS?
The Andorran Social Security Fund (Caixa Andorrana de Seguretat Social, CASS) is the public body that collects social contributions and pays out the country's health and old-age benefits. Established in 1968 and now governed by Law 17/2008 of 3 October 2008 on social security, it constitutes the sole pillar of compulsory social protection in the country.
A public body with two branches: general and retirement
The body is organised into two separately financed branches. The general branch covers illness, maternity and paternity, workplace accidents, invalidity and death. The retirement branch pays out old-age and widowhood pensions. Unlike the French system, there are no separate bodies according to risk; family allowances, moreover, fall under the Govern (Andorran government) rather than the fund.
Who is affiliated: employees, self-employed persons and dependants
Affiliation is compulsory for anyone carrying out a professional activity in the Principality, whether as an employee, cross-border worker or self-employed person. The spouse and dependent children may benefit from coverage as dependants. A person settled without any activity, such as a passive resident, is not, however, covered by default.
How much do CASS contributions cost in 2026?
Contributions amount to 22% of gross remuneration in 2026, divided between the general branch (10%) and the retirement branch (12%). The employee bears 6.5% and the employer 15.5%.
| Branch (2026) | Employee share | Employer share | Total |
|---|---|---|---|
| General (health, maternity, invalidity) | 3% | 7% | 10% |
| Retirement (old age, widowhood) | 3.5% | 8.5% | 12% |
| Total | 6.5% | 15.5% | 22% |
Employees: 22% of gross, of which 6.5% at their expense
The employee share is deducted from the monthly salary, appears on the pay slip, and is then remitted by the employer together with its own share. Cross-border workers are subject to the same rates as resident workers. No individual action is required: it is the employer who declares the employees and settles all amounts due.
Self-employed persons: a flat-rate base linked to the average salary
Self-employed persons contribute at the rate of 22%, not on their actual income but on a base expressed as a percentage of the previous year's average salary, i.e. around 2,672 euros per month according to the CASS scale for 2026. At the standard base, at 100%, the monthly payment amounts to around 588 euros. Reduced bases are available for modest net incomes, as well as at the start of an activity, upon request; the 50% base corresponds in practice to the legal minimum. Conversely, net incomes above 40,000 and 50,000 euros per year give rise to increased bases.
| Base (CASS 2026 scale, rounded amounts) | Base amount | Monthly payment |
|---|---|---|
| 25% | approximately €668 | approximately €147 |
| 50% (minimum wage) | approximately €1,569 | approximately €345 |
| 75% | approximately €2,004 | approximately €441 |
| 100% (standard base) | approximately €2,672 | approximately €588 |
| 125% | approximately €3,341 | approximately €735 |
| 137.5% | approximately €3,675 | approximately €808 |
Worked example: €3,000 gross per month
For a salary of €3,000 gross per month in 2026, the employee contribution amounts to €195 (6.5%) and the employer share to €465 (15.5%), for a total of €660. Of this amount, €300 funds the general branch and €360 the pension branch, which builds up the points of the future pension.
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Indicative estimate based on 2026 rates and the rounded CASS scale.
What does the CASS reimburse? Care, illness and maternity
The general branch funds health benefits, sick leave and birth-related leave. It works like its French equivalent, with a higher out-of-pocket cost and a care pathway that determines the level of reimbursement.
Reimbursement: 75% within the coordinated pathway, centred on a referring doctor
The reimbursement rate depends on compliance with the coordinated care pathway (via d'atenció integrada, VAI), organised around a referring physician chosen from among the general practitioners and paediatricians under agreement. The referring physician directs patients to specialists, except in gynaecology, ophthalmology and odontology. Reimbursements are calculated on a reference tariff set for each type of procedure.
| Type of service | Coordinated pathway (VAI) | Outside the pathway (VANI) |
|---|---|---|
| Consultations | 75 % | 33 % |
| Procedures and examinations | 75 % | 60 % |
| Hospitalisation | 90 % | 33 % |
| Maternity | 100 % | 33 % |
| Rehabilitation | 65 % | 60 % |
With a practitioner not under agreement, the reimbursement falls to 20 % of the reference tariff: check the professional's status before an appointment.
Sick leave: benefits from the fourth day onwards
In the event of temporary incapacity, the fund pays a daily benefit calculated on the insured person's contribution base: 53 % from the 4th to the 30th day, then 66 % from the 31st day onwards. For an ordinary illness, benefits require having worked 90 days over the previous 6 months, or 180 days over the previous 24 months. Benefits last 12 months, extendable up to 3 years. A workplace accident is compensated from the first day, with no seniority requirement, at 66 % then 70 %.
Maternity and paternity: 20 weeks for the mother, a paternity leave being extended
Maternity leave lasts 20 weeks, including 6 compulsory weeks after the birth, and is compensated at 100 % of the reference remuneration. Paternity leave is being extended each year until 2030, according to the child's year of birth: 6 weeks in 2026, 10 in 2027, 14 in 2028, 17 in 2029, then 20 weeks from 2030 onwards. The first two weeks are compulsory.
Supplementary health cover: covering the out-of-pocket portion
The co-payment, of 25 % on consultations under the via d'atenció integrada (VAI) and 10 % at the hospital, remains the insured person's responsibility. Many residents therefore take out private supplementary cover, which covers all or part of this remaining portion and, depending on the contract, expenses incurred abroad.
Retirement, disability and death: long-term benefits
Beyond health, the CASS pays old-age, disability and survivor's pensions, as well as a capital sum intended to cover expenses related to death. Their amount depends on the duration and level of contributions.
Retirement pension: a points-based system, at 65 and after 15 years of contributions
The scheme works on a points basis. Each payment to this branch buys points, at the price set each year; at the time of departure, the total acquired is converted into a monthly pension according to a point service value, periodically revalued. The pension opens at 65, provided at least 15 years of insurance are accumulated, that is 180 months. Early departure remains possible from 61 for those who have contributed more than 480 months, that is more than 40 years, with a reduction of 7 % per year of anticipation. Below 15 years, no life annuity is paid. The average pensions paid remain modest, which encourages supplementing the fund's pension with private savings, as we detail in our guide to living in Andorra in retirement.
Disability: a pension according to remaining working capacity
An insured person whose working capacity is lastingly reduced receives a pension calculated from their theoretical pension: 50 % when they remain able to work, 100 % when they no longer are. It is capped at 2.5 times the legal minimum wage.
Survivors and death: widowhood, orphans and death expenses
On the death of an insured person, the surviving spouse may receive a widow's pension in principle equal to 50 % of the deceased's pension, and each orphan an allowance of 30 % of the legal minimum. Justified expenses related to the death are reimbursed to the relatives, up to three times the minimum wage in force.
CASS and French social security: what the convention provides
France and Andorra are bound by a social security convention signed on 12 December 2000 and effective from 1 June 2003. It coordinates all branches, with the exception of unemployment insurance, and applies regardless of nationality.
Aggregation of periods: a career across both countries
Insurance periods completed in each country are added together to open entitlement to benefits, without overlapping. For old-age pensions, each institution calculates two amounts: a national pension, based solely on its own periods, and a theoretical pension, based on the total career and then prorated; it pays the higher of the two. A person who worked twenty years in France and then twelve years in Andorra can thus reach the 15-year threshold required on the Andorran side. The convention also removes residence clauses: the Andorran pension is paid regardless of where the holder lives.
Cross-border workers, posted employees and new arrivals: the forms to know
An employee posted temporarily to the other country remains affiliated with their original system. For everything else, three forms ease the transition from one scheme to the other:
- the SE 130-03, issued by the French fund, certifies the insurance periods completed in France when moving to Andorra;
- the SE 130-06, issued by the CASS, allows a cross-border worker residing in France to receive care from their primary health insurance fund;
- the SE 130-07 opens entitlement in France for the family of a worker settled in Andorra who have remained on the other side of the border.
These formalities are part of the broader steps described in our guide to moving to Andorra.
Points to watch
The CASS offers solid coverage at a moderate cost, but several of its rules come as a surprise to anyone used to the French model:
Key points
- unemployment is not compensated by the fund: support for job seekers falls under the Govern and requires a minimum period of activity;
- leaving the via d'atenció integrada (VAI) or consulting a non-affiliated practitioner sharply reduces reimbursement;
- without 15 years of coverage, no pension is paid, unless periods completed in France are aggregated;
- a resident without an activity is not affiliated automatically: passive residence in Andorra requires proof of insurance covering illness and, before the age of 60, incapacity and old age;
- a self-employed worker pays contributions on a flat-rate base rather than on actual income: requesting a reduced base or opting for a higher base is their own responsibility.
Frequently asked questions about the CASS
Is affiliation with the CASS mandatory in Andorra?
Yes, for anyone carrying out a professional activity in the Principality, whether employed, cross-border or self-employed. A person settled without an activity is not affiliated automatically.
How much does a self-employed worker contribute to the CASS in 2026?
A self-employed worker pays 22% of a flat-rate base. On the standard base, around 2,672 euros according to the CASS scale for 2026, the payment reaches approximately 588 euros per month; reduced or increased bases apply depending on net income.
What is the CASS reimbursement rate?
Within the coordinated care pathway (via d'atenció integrada, VAI), organised around a referring doctor, consultations are reimbursed at 75% of the reference rate, hospitalisation at 90% and maternity at 100%. Outside this pathway, the rate drops to 33% for consultations.
At what age can one receive a CASS pension?
The old-age pension is available at 65, after at least 15 years of coverage. Early retirement is possible from the age of 61 for those who have contributed for more than 480 months, i.e. more than 40 years, with a reduction of 7% per year of early retirement.
What happens to contributions in the event of departure from Andorra before 15 years?
On their own, they do not confer entitlement to an old-age pension. Thanks to the France–Andorra convention, however, they are added to periods completed in France to reach the required threshold.
