A job at a ski resort, a position in a bank, a consulting business to launch locally: whatever the project, the same rule applies. The Principality is not part of the European Union and does not apply the free movement of workers: every foreign national, including French citizens, must obtain an immigration authorisation, granted within the limits of annual quotas. In return, the minimum wage has reached 1,568.67 euros per month since July 2026 and income tax is capped at 10%. Here are the available statuses, the procedures, the net pay to expect and the sectors that are hiring.
Key points
- no foreigner may work in the country without immigration authorisation, including European nationals;
- four statuses coexist: resident employee, cross-border worker, seasonal worker and self-employed;
- authorisations are granted within the limits of quotas set by the Govern (Andorran government);
- the minimum wage has stood at 1,568.67 euros gross per month since 1 July 2026;
- every employee contributes to the Andorran social security fund (CASS), and income tax ranges from 0% to 10%.
Can you work freely in Andorra?
No. The country controls access to its own labour market: practising a profession, whether as an employee or not, requires prior immigration authorisation, regardless of nationality.
European nationals: no exemption
Contrary to what its proximity to its two neighbours might suggest, the Principality is not a member of the European Union. A French or Spanish passport allows you to enter the territory, not to hold a job there.
Quotas: a limited number of permits each year
Each year the Govern sets by regulation the number of new permits it grants, with a share reserved for cross-border workers. Those intended for the self-employed fall under a separate quota. In practical terms, the schedule on which these quotas open determines the date on which your application can be filed.
Which authorisations are needed to work in Andorra?
The qualified immigration act distinguishes four situations, depending on whether you live there or not, whether your position is permanent or seasonal, and whether you work for an employer or on your own account.
| Status | Permit | Main condition | Residence |
|---|---|---|---|
| Resident employee | Residence and work | Contract with a local employer | Principality |
| Cross-border worker | Cross-border work | Contract and residence in a neighbouring country | France or Spain |
| Seasonal worker | Temporary authorisation | Seasonal contract, limited duration | On site, for the duration of the season |
| Self-employed | Own account | Activity carried out through a business | Principality |
Resident employee: the authorisation to work for an employer
This is the most common route. The residence and work authorisation for employment by another (per compte d'altri) is based on a firm offer and a permanent contract, and falls within the limits of the general quota. It allows you to settle, gives entitlement to CASS affiliation and, in time, to renewal for as long as the employment continues.
Cross-border worker: working on site while living in France or Spain
The cross-border worker keeps their residence on the other side of the border and crosses it to reach their job. Their permit also falls under the general quota and requires a contract with an Andorran employer. They contribute to the CASS, but their household, their taxes and part of their health coverage remain tied to their place of residence.
Seasonal worker: the temporary authorisation
Ski resorts such as Grandvalira, as well as the hotel and restaurant industry, recruit many seasonal workers each winter and summer. They fall under a temporary authorisation, limited to the duration of the season, which does not allow for permanent settlement.
Self-employed: the authorisation to work on one's own account
Working on your own account requires a specific authorisation, granted within the limits of a separate quota and subject to its own conditions, detailed below.
How do you obtain a residence and work authorisation?
The initial authorisation on behalf of a third party is obtained upon completion of a six-step process, carried out with the Servei d'Immigració (the Govern's immigration department). These steps concern the employee; the other avenues for settling are presented in our guide to obtaining residence in Andorra.
The six steps of the process
- 1
Obtain an offer and sign a permanent employment contract with a local employer.
- 2
Assemble the file: fifteen documents are required, listed on the official procedure sheet.
- 3
Submit the application in person, by appointment, to the Servei d'Immigració, either yourself or through a representative registered in the administration's electronic register.
- 4
Undergo the medical examination provided for by the procedure.
- 5
Await the administration's decision. In the absence of a response within two months, the application is deemed rejected (negative silence), in accordance with the Administration Code.
- 6
Once the authorisation has been granted, pay the authorisation issuance fee (190.96 euros), then register with the comú (the municipality) of your parish within three months, and affiliate with the CASS.
Documents to provide: identity, record, contract and housing
Among the required documents are:
- a valid passport or, for a European national, a national identity card;
- a criminal record extract from the country of origin and from the country where you live;
- the contract and a statement of the position's conditions and remuneration;
- proof of housing in the country: lease, title deed or accommodation certificate;
- civil status documents, a curriculum vitae and a recent photograph.
Timeframes and costs: 190.96 euros issuance fee
| Step (2026) | Amount or duration |
|---|---|
| Issuance fee for the initial authorisation | 190,96 € |
| Duration of the initial permit | 1 year |
| Subsequent renewals | 3 renewals of 2 years |
| Beyond 7 years | Renewal for 10 years |
| Registration with the comú | Within 3 months of the grant |
Assembling the file concentrates most of the difficulties: foreign documents to be legalised or translated, housing to be found even before the grant, the quota calendar to anticipate. It is at this stage that our teams step in, in coordination with the employer.
Working in Andorra as a self-employed worker
A self-employed worker cannot simply set up and start invoicing: they must obtain a self-employment authorisation (per compte propi), subject to a separate quota and to investment conditions.
Self-employment authorisation: quota and conditions
Decret 75/2026 of 11 March 2026 opens up to 200 permits of this type, allocated by category of profession. The activity is most often carried out through a local company, in which the applicant must hold more than 34% of the capital and be a director. Under the foreign investment route, they must in principle deposit 50,000 euros, non-remunerated, with the Andorran financial authority (AFA), save for the exemption cases provided for by the regulations, and establish permanent residence in the country. Since Llei 5/2025 of 6 March 2025 on sustainable growth and the right to housing (which replaced the former foreign investment law), a prior reservation of the permit must precede the incorporation of the company, as detailed in our guide to setting up a company in Andorra. The fee for issuing the authorisation is the same as for an employee: 190.96 euros.
Self-employed contributions: a base tied to the average wage
The self-employed worker contributes to the CASS on a flat-rate base, expressed as a percentage of the average wage on which employees contributed the previous year. For 2026, the scale published by the CASS sets the reference base, at 100%, at 2,672.52 euros per month, for a contribution of 587.95 euros. Reduced bases are available for modest net incomes, as well as during the first 12 months, on request to the fund.
Salary, social security and tax: what an employee earns in Andorra
Levies on earned income are markedly lighter here than in France: 6.5% in contributions and zero income tax up to 24,000 euros of net income, then capped at 10%.
Minimum wage: 1,568.67 euros gross per month since July 2026
Set by the Govern, the legal minimum was first raised to 1,525.33 euros on 1 January 2026, then increased by 2.8% on an exceptional basis, to 1,568.67 euros per month as of 1 July 2026.
CASS: 6.5% borne by the employee and 75% healthcare coverage
The contribution amounts to 22% of gross remuneration in 2026: 6.5% borne by the employee and 15.5% borne by the employer, split between the general branch and the retirement branch. In return, health insurance reimburses in principle 75% of routine care and 90% of hospitalisation costs.
IRPF: 0% up to 24,000 euros, 10% at most
Personal income tax (IRPF) exempts the first 24,000 euros of the taxable base. Above that, the 10% rate is halved up to 40,000 euros, for an effective 5% on this bracket. The employee's share of contributions is deductible, as is a capped flat-rate allowance for general expenses. The details of the calculation are set out in our guide to IRPF in Andorra.
Worked example: 42,000 euros gross per year
Assumptions: a single person, with no dependants, earns 42,000 euros gross per year in 2026; for simplicity, only their contributions are deducted.
| Step | Amount |
|---|---|
| Gross annual remuneration | 42 000 € |
| CASS employee contributions (6.5%) | 2 730 € |
| Taxable base | 39 270 € |
| Exempt portion | 24 000 € |
| IRPF: 10% on 15,270 €, halved | 763,50 € |
| Net after tax | 38 506,50 € |
They thus keep close to 92% of their gross salary. On the French side, employee contributions alone absorb around one fifth of the gross, before income tax.
Working in Andorra and living in France: the cross-border worker status
Keeping your residence on the other side of the border while holding an Andorran position is possible with a cross-border worker permit. This choice makes two systems coexist: Andorran social protection for employment, and the place of residence for the household and taxation.
Social protection: CASS affiliation and healthcare near your home
The cross-border worker contributes to the CASS like any local employee. A bilateral social security agreement, applicable regardless of nationality, coordinates the two systems. To receive healthcare near their home, they request form SE 130-06 from the fund, which allows them to register with their primary health insurance fund and be reimbursed there.
Taxation: taxed on site, tax credit in France
The Franco-Andorran tax treaty of 2 April 2013 assigns the taxation of salaries to the State where the employment is carried out (article 14). The cross-border worker is therefore taxed in the Principality, under the non-resident income tax (IRNR) or, on election, a special regime aligned with the IRPF rules; a draft finance bill for 2027 provides for this regime to be applied to them automatically. They also declare these salaries to the authorities of their place of residence, where they give rise to a tax credit equal to the corresponding tax (article 21). They are nonetheless still taken into account when calculating the rate applicable to the household's other income. The other effects of this text are detailed in our analysis of the tax treaty between France and Andorra.
Which sectors are hiring in the Principality?
The local economy rests on services: tourism, retail, banking and construction concentrate most of the openings.
Tourism and retail: the leading employers
The ski resorts, led by Grandvalira, together with hotels and restaurants, recruit for the winter season and then for the summer. Retail, driven by an international clientele attracted by indirect taxation, hires sales staff and managers year-round, in chains such as Perfumeria Júlia.
Banking, construction, administration: qualified profiles
Banking looks for qualified, multilingual profiles; construction and administration round out the picture. Positions are concentrated in Andorra la Vella and Escaldes-Engordany, the two central parishes.
Where to look: Servei d'Ocupació and job portals
The Servei d'Ocupació (the public employment service) publishes offers and assists candidates. Private portals, such as Buscofeina or Treball Andorra, list those of private-sector companies. For seasonal positions, recruitment often begins several weeks before the season opens.
Frequently asked questions
Can a French national work in Andorra without authorisation?
No. As the Principality does not apply European freedom of movement, every French national must obtain an immigration, residence or cross-border authorisation before taking up a position.
Can you work in Andorra and live in France?
Yes, with a cross-border permit. The employee contributes to the CASS, is taxed locally on their wages and, in their country of residence, benefits from a tax credit equal to the corresponding tax.
What is the minimum wage in Andorra in 2026?
It stands at 1,568.67 euros gross per month since 1 July 2026, following an exceptional increase of 2.8%.
How long does it take to obtain an authorisation?
The time required depends on the processing of the file and the opening of quotas. If the administration does not respond within two months, the application is deemed rejected. The authorisation issuance fee amounts to 190.96 euros.
What tax does a salaried resident pay?
They pay the IRPF: nothing up to 24,000 euros of taxable base, an effective 5% up to 40,000 euros, then 10% above that. They also contribute 6.5% of their gross remuneration to the CASS.
