Employee benefitsin Andorra

The Caixa Andorrana de Seguretat Social (CASS), Andorra’s social security fund, reimburses eligible healthcare for insured employees and registered self-employed people. Within its preferred referral pathway and using contracted providers, reimbursement is 75% of approved tariffs for medical visits, tests and prescribed products, 65% for rehabilitation, 90% for hospital admission and 100% for maternity care. These percentages apply to the approved tariff, so a bill above that tariff can leave a larger personal cost.

Going outside the preferred pathway reduces reimbursement: visits and hospital admission to 33%, prescribed acts/tests/products and rehabilitation to 60%, and maternity care to 33%. Non-contracted providers are reimbursed at 20% of the approved tariff. Follow the referral pathway and check provider agreements before treatment.

A small Andorran software and product-design employer offers a seasonal pass for skiing and bike-park access. The benefit supports leisure and physical activity outside normal work tasks. It is an employer-specific pass benefit; it does not establish a general cash wellbeing allowance.

Employers can arrange group medical insurance that supplements the Caixa Andorrana de Seguretat Social (CASS), Andorra’s public social security fund. Such cover can reimburse eligible patient charges left after public reimbursement; the selected contract defines treatment, approved-tariff limits and additional services. The employer decides premium funding and whether dependants are included. Employer-financed private insurance is generally included in the employee’s social security contribution base.

The Caixa Andorrana de Seguretat Social (CASS), Andorra’s social security fund, pays cash benefits for a certified work accident or occupational disease from day 1, without a prior contribution-period requirement. Payment is 66% of one-thirtieth of the calculation base through day 30 and 70% from day 31; after 540 days it is 60%. The contribution-base and registration rules still matter. Medical treatment and cash benefits are separate parts of the protection.

Employers register employees with the Caixa Andorrana de Seguretat Social (CASS), the fund covering healthcare, cash benefits and retirement. Standard contributions total 22% of gross contributory remuneration: the employer pays 15.5% and deducts 6.5% from the employee. The general branch receives 7% from the employer and 3% from the worker; retirement receives 8.5% and 3.5%, respectively. Employers declare and pay contributions between the 1st and 15th of the following month.

The contribution base includes salary and many benefits in kind, including employer-financed private insurance. Employer financing of a supplementary pension plan is excluded from this contribution base under the stated social security rules. A working retirement-benefit recipient contributes only to the general branch: 7% employer and 3% worker.

The Caixa Andorrana de Seguretat Social (CASS), Andorra’s social security fund, normally pays a retirement pension from age 65 after at least 180 months of retirement contributions. Periods in countries covered by a social security agreement can be combined, with at least 12 months contributed in Andorra. Pension value depends on contribution history and pension points acquired. It is normally paid in 12 monthly instalments.

People reaching 65 with 5–15 years of contributions may qualify for a one-off return of retirement contributions instead of a lifetime pension; at least 12 months must be in Andorra. That capital payment does not provide health coverage. Pension health coverage requires at least 500 points. Apply for the benefit; payment from age 65 requires the application within 6 months of that birthday.

An employee dismissed without cause from an indefinite contract receives 25 days’ salary per service year, prorated for shorter service, capped at 365 days. Qualifying objective-cause dismissal pays half that compensation. The daily salary basis includes fixed monthly pay plus the relevant average variable pay, divided by 30.

Early employer termination of a fixed-term or specific-work contract carries 25 days per service year plus 2 days per remaining month until its planned end. Unjustified or procedurally defective dismissal can increase the relevant notice/compensation amount by 25%; the indefinite-contract indemnity is capped at 24 months, and special pregnancy or rights-violation remedies can apply. Valid disciplinary dismissal can end employment without notice or severance.

Employees receive at least 30 calendar days of paid annual leave per year, prorated for shorter service. An individual or collective agreement can substitute 22 working days. Leave must actually be taken; unused accrued leave is paid in the final settlement when employment ends. Pay includes fixed remuneration and the relevant average variable pay.

A split arrangement must include at least 14 consecutive calendar days, or 10 consecutive working days under the 22-day system. Schedule leave at least 45 calendar days ahead. It is normally taken in the earning year, exceptionally in the first quarter of the next year; sickness or family-leave overlap can require rescheduling. A fixed holiday period may change by agreement, or exceptionally for extraordinary reasons/force majeure with 15 calendar days’ notice.

The Caixa Andorrana de Seguretat Social (CASS), Andorra’s social security fund, pays eligible ordinary sickness or non-work accident benefits from the 4th day of the medical certificate. Daily payment is 53% of one-thirtieth of the calculation base through day 30, 66% from day 31, and 60% after 540 days. For employees, the base generally reflects average contributory monthly pay for the last 12 months worked within the previous 24 months.

Eligibility includes registration, a sufficient contribution base or required top-up, and 90 contribution days in the prior 6 months or 180 in the prior 24 months. A doctor or dentist certifies incapacity; give the employer the certificate within 48 hours. Cash benefits normally last up to 12 months. CASS can approve extensions in blocks of up to 6 months, potentially to the third year, subject to medical and contribution conditions. These payments replace part of earnings; an employer salary top-up is a separate arrangement. For extensions beyond 12 months after ordinary illness or non-work accident, the insured must demonstrate 24 general-branch contribution months in the preceding 5 years.

Employees receive 10 calendar days at full fixed pay for marriage, with 45 calendar days’ notice. Bereavement leave is 3 calendar days for a spouse/partner or covered relatives up to the second degree, extended to 4 if the funeral is abroad more than 250 km from Andorra. Serious illness or surgery of a spouse/partner, first-degree ascendant or descendant, or sibling gives 2 calendar days; this becomes 4 for a dependent child or foster child under 18.

Moving home gives 1 day within a calendar year. Necessary time for legally required civic or social duties is also covered. The employer can request supporting documents. Statutory unpaid extensions include 5 days after marriage with 45 days’ notice, 2 days for bereavement, 2 for childbirth/adoption and 2 for serious illness or surgery. Caring for a seriously ill or long-hospitalized child under 18 can provide 1–4 months unpaid, renewable up to 2 years with medical evidence.

Birth mothers have 20 weeks of maternity leave. Leave can start on the birth date or within the 4 weeks before the expected birth. The 6 weeks immediately after birth are compulsory; for premature birth the compulsory period is measured from the expected birth date, with the earlier interval treated as sickness absence. A multiple birth adds 2 weeks per additional child; maternal disability of at least 60% or recognized child disability can also add 2 weeks.

The Caixa Andorrana de Seguretat Social (CASS), Andorra’s social security fund, pays 100% of the calculation base, normally average contributory monthly earnings for the last 12 months worked within 24 months before birth. Benefit eligibility requires registration at least 6 months beforehand and at least 3 contribution months in the preceding 6 months, plus the minimum contribution-base rule or permitted exception/top-up. The optional remainder is taken uninterrupted, and must start no later than the day after the other parent finishes their optional leave. Notify the employer in writing at least 3 months before that optional period, except force majeure. The employer notifies CASS. A fetal death after at least 180 days of gestation gives a 10-week maternity cash benefit; after a child’s death the remaining maternity period is not automatically shortened.

For a child born in 2026, the father or legally recognized partner receives 6 weeks of partner leave. The entitlement rises to 10 weeks for 2027 births, 14 in 2028, 17 in 2029 and 20 from 2030. Multiple birth adds 2 weeks per additional child, and qualifying child disability adds 2 weeks.

Until 2030, employees first receive 4 calendar days of employer-paid birth leave, or 5 after a caesarean. The 2 compulsory uninterrupted partner weeks then begin, alongside the mother’s leave. The remaining partner period is optional and uninterrupted; it must start no later than the day after the mother’s optional period ends. Give the employer 3 months’ written notice for the optional period, except force majeure. From 2030 the partner leave starts at birth.

The Caixa Andorrana de Seguretat Social (CASS), Andorra’s social security fund, pays 100% of the partner’s calculation base for the insured leave, subject to registration and contribution conditions. Employee eligibility generally requires registration at least 6 months beforehand and 3 contribution months within the preceding 6 months, with the minimum contribution-base rule or applicable exception/top-up.

Employees adopting a minor have a combined 24-week adoption-leave period in 2026, increasing to 30 weeks in 2027, 34 in 2028, 38 in 2029 and 40 from 2030. The first 2 weeks are compulsory and simultaneous for both adoptive parents; before 2030 the remainder can be shared simultaneously or consecutively in uninterrupted blocks, within the aggregate allowance. From 2030 each parent has 20 weeks. Each additional adopted child adds 2 weeks; recognized child disability or an adoptive parent’s disability of at least 60% can add 2 weeks. Foster care has corresponding phased periods, subject to the legal placement conditions.

The Caixa Andorrana de Seguretat Social (CASS), Andorra’s social security fund, pays 100% of the applicable calculation base when registration and contribution conditions are met. Employees notify the employer of an optional period at least 3 months beforehand, except force majeure. International adoption can permit a start up to 4 weeks before the official documentation where travel is necessary. Through 2029, employees also have 4 employer-paid calendar days for adoption.

For 9 months after childbirth, the parent caring for the infant can be absent for 25% of the working day at full fixed pay. This rises to 37.5% for twins. The time can be split into 2 equal daily periods or, by agreement, used as a single period. Accumulating the time into larger blocks requires employer agreement.

Employees caring for a child under 12, a child under 18 with recognized disability or serious illness, or a relative within the second degree who cannot care for themselves because of age, accident or illness can request adapted hours, shifts or flexible arrangements such as remote work. The request must be reasonable, proportionate and supported by the specific care need.

A collective agreement can define the process. Otherwise, the employer opens a negotiation lasting no more than 15 days and gives written acceptance, an alternative proposal or an objectively reasoned refusal based on organization or production. The employee can return to the previous schedule or working arrangement when the agreed period ends or the family circumstances justify an earlier return.

Employees can take 6 calendar days or 12 half-days per calendar year at full fixed pay to sit examinations or tests for work-related training, giving at least 15 days’ notice. A separate unpaid allowance provides 4 calendar days or 8 half-days per year for training examinations, also with at least 15 days’ notice. The employer can ask for supporting evidence.

A small Andorran software and product-design employer provides office snacks, fresh fruit, coffee and other drinks. This supports staff while working in the office. It is distinct from a restaurant-voucher scheme, grocery budget or reimbursement for meals away from the workplace.

An Andorran software and product-design employer supplies staff with a MacBook Pro, external display, keyboard and pointing device. This is work equipment rather than a cash allowance or employee ownership grant. Employer-provided hardware can support day-to-day delivery without requiring staff to buy the listed equipment themselves.

A small software and product-design employer in Andorra offers flexible working hours so staff can schedule activities around their working day. This is a discretionary employment arrangement: team coverage and work delivery still need to be agreed with the employer. It is separate from the statutory family-care request procedure.

A small Andorran software and product-design employer helps new staff organize a residence permit and find a place to live when moving to Andorra. This is practical immigration and housing-search assistance. Payment of rent, deposits, flights or family visas is not part of the stated offer.

A person who personally performs paid work within another person’s organization and direction has an employment relationship. Andorra’s Labour Relations Act governs that employee relationship; independent business activity is treated separately. A contractor label alone does not replace the underlying work arrangement. Registered self-employed people manage their own social security obligations; employee leave and employer contribution rules should not be copied into a contractor agreement as automatic entitlements.

Employment contracts must be in writing for each employee, regardless of duration or form. They can be indefinite, fixed-term, seasonal, part-time or another recognized category. Company rules can be relied on against an employee only where the contract records prior delivery of those rules. Changes must be communicated reliably. The employment terms must respect statutory minimum rights.

Salaries are paid by bank transfer to the account designated by the employee. The agreed payment period cannot exceed 1 month; payment is due no later than 3 calendar days after that period ends. Employers provide an itemized payslip identifying each pay component and the worker’s social security deduction, and retain copies for at least 3 years. Fixed pay and variable elements such as commissions, bonuses and overtime should be identified separately.

From 1 July 2026, Andorra’s minimum wage is EUR 9.05 per hour, EUR 72.40 per 8-hour day and EUR 1,568.67 per month for the ordinary 40-hour week. The monthly equivalent follows the statutory 40-hours×52-weeks÷12 calculation. The official circular applies the rate to employees aged 15 or over, while 15-year-olds face separate school-term and permitted-work limits. Higher contractual or collective pay remains payable.

Adult employees and employers can agree overtime for specified staffing shortages, temporary increases in activity or exceptional/force-majeure needs. Overtime is limited to 12 hours per week, 48 per month and 426 per year. Workers can normally refuse; overtime is prohibited for under-18s, pregnant employees and employees within the protected infant-care period.

The company agreement or collective agreement sets overtime compensation. Without an applicable agreed rule, each extra hour carries at least a 40% premium on fixed pay. With prior employee agreement, equivalent increased rest can replace cash within 6 months. Work from 22:00 to 06:00 normally carries at least a 20% premium on ordinary pay, except naturally nocturnal work or where pay already reflects that circumstance.

The ordinary working week is 40 hours. An uninterrupted day of at least 6 hours includes a paid break of at least 30 minutes; a split day of 6 or more hours has a break of at least 1 unpaid hour when the worker is not at the employer’s disposal. Employees normally receive 12 hours between working days and at least 1 complete weekly rest day. Senior managers and certain other specified roles have exceptions.

An agreed quarterly, half-yearly or annual averaging arrangement has separate safeguards, including a 10-hour daily and 48-hour weekly limit, daily/weekly rest and advance scheduling. Annual averaging is capped at 1,800 hours, adjusted for the legally required working time and holidays.

A probation period must be written into the employment contract. The usual legal maximum is 2 months, subject to the applicable collective agreement and statutory exceptions. If agreed pay is at least 3 times the current minimum wage, the maximum can be 3 months; at least 5 times the minimum permits 6 months. A new probation period cannot be imposed for a similar role with the same employer within 3 years. Either party can end employment during probation through reliable written notice, subject to discrimination protections.

For non-causal termination of an indefinite contract, the employer gives 12 days’ notice per service year, prorated for shorter service, capped at 30 days. Objective-cause dismissal uses the same notice formula. During notice, employees can take 2 consecutive hours daily to seek work; the employer can pay in lieu. Dismissal must follow the written notification requirements, and protected employees have additional safeguards.

On resignation from an indefinite contract, notice is 10 working days below 1 year of service and 15 working days above 1 year. Employer-initiated final settlement is offered on the last day or within 1 working day; employee-initiated settlement within 2 working days. The settlement separately lists wages, overtime, accrued leave, holidays, commissions and other earned amounts.

Andorra’s personal income tax has a 10% general rate. For the general tax base, the first EUR 24,000 of net income is exempt; income from EUR 24,001 to EUR 40,000 has an equivalent 5% rate through the statutory rebate, and amounts above EUR 40,000 use 10%. The employee’s withholding percentage reflects applicable reductions and rebates. These are tax-base rules, so gross salary is not automatically the taxable amount. Cross-border workers are not automatically Andorran tax residents; their regime must be checked separately.

Foreign hires using the initial residence-and-work route need a qualifying immigration quota, an indefinite contract with a legally established Andorran company and permanent, effective residence in Andorra. The initial permission lasts 1 year, followed ordinarily by 3 renewals of 2 years and then 10-year renewals, subject to treaty exceptions.

Applications require identity and criminal-record documents, evidence of accommodation and other listed documents; foreign official documents need an apostille or legalization. Register with the parish authority within 3 months after authorization and provide proof. Seasonal and cross-border work use separate permissions; a work contract alone does not authorize immigration.