Andorra: Domestic Corporate Taxation
There is a health and social security system in Andorra known as the CASS (Caixa Andorrana de Seguretat Social) which applies to all employees of Andorran individuals or companies. The rates of contribution are 14.5% of salary by the employer, and 5.5% by the employee. In practice, the employer often pays the lot. Contribution rates for non-employed persons range from EUR200 to EUR400 per month.