self-employed contribution

Self-employed contribution

Advisory Department
self-employed contribution

Since September 1st, 2019, became effective Law number 9/2019, dated February 27th, modifying Social Security Law number 17/2008, which brings important modifications in matters of social security and self-employment.
For that reason, based on the main objective pursued by the legislator, consisting of establishing mechanisms to guarantee a sustainable social security system and a high quality and efficient public health, the aforementioned legislative change, and its development regulations will entail important modifications applicable to a significative part of self-employed workers in Andorra.

It is important to highlight that the modification of Law 9/2019, impacts, especially, on the self-employed workers. The aforementioned Law, completed by the Government legislative decree, dated September 4th 2019, which approved the new regulations for the self-employed workers contributions to Andorra Social Security (CASS), expands and specify the procedures of self-employed workers contributions, by using two parameters related to their economical capacity. These parameters are the profits obtained by the self-employed workers from its business or professional activity and the revenues related to these activities. Furthermore, it also regulates some modifications related to the procedures by which relevant information should be communicated to CASS and the legal periods to make these communications.