Bureau for Business Innovation

All workers receiving a salary are obliged to join the Andorran health and social security system which is called Caixa Andorrana de Seguretat Social (CASS). The rate for salaried workers ranges from 5% to 9% depending on the salary itself, while businesses pay 13%.  Foreign workers need to gain work permission from the Interior Ministry.  The provision of permits by of the Ministry is controlled by the quotas set by the General Council.  The worker does not pay income tax.   

The social security regime covers two areas:  illness and old age (retirement).  These are dealt with by CASS as two separate areas.  It covers 75% of the costs for outpatient treatment (medicines and medical appointments), 90% in the case of hospitalisation and 100% in the case of work-related accidents.

All foreigners working in the Principality must have permission to do so.  Once offered a contract by a national company, they have to apply to the Interior Ministry for the corresponding permit.  The provision of permits by the Ministry is subject to a quota.