Recent changes in the field of social security and main novelties aplicable to administrators of companies

Tax Department

This September, the Laws 6/2019 and 9/2019, of 20 and 27 of February, of modification of the Law 17/2008, on Social Security, have entered into force. These laws introduce important novelties in terms of social security.


In this sense, and considering that the main objective of the legislator is to establish mechanisms to grant a sustainable social security system and a high-quality and efficient public health, the aforementioned legislative texts, together with their regulatory development, envisage a number of important changes that may be applicable to a significant part of workers of the Principality of Andorra, whether self-employed or employees.


For its impact on the group of self-employed workers, special mention must be made of the content of the Law 9/2019. This law was complemented by the Government Decree of last 4th of September 2019 which approved the new Regulations on the contributions to the Social Security by self-employed persons, and has allowed the legislator to broaden and specifies the mechanisms by which this group of persons must contribute to the social security system; the law now uses a double parameter which indicates their economic capacity: the profit obtained by the self-employee through the performance of their economic activity and the turnover linked to this activity.