Guide to Self-employed contributions 2026 and average salary

On January 28, 2026, Decree 28/2026 was published in the Official Gazette. If you are wondering about the new self-employed contributions for 2026 and average salary, this decree officially sets the new reference at €2,672.52. This amount represents a 4.4% increase compared to the previous year.

This figure is not just a simple statistic. It directly determines the base on which freelancers, professionals, business owners, and company directors make their contributions to the Andorran Social Security Fund (CASS).

The general contribution rate remains at 22%. However, your final monthly quota depends on the specific bracket that applies to your net income and, in some cases, your business turnover.

Self-employed contribution bases and monthly quotas

To make it easier to understand the relation between the self-employed contributions 2026 and average salary, we have prepared a clear breakdown of the new brackets. Here are the quotas derived from the updated reference:

How to know which bracket applies to you?

In practical terms, your self-employed contribution bracket depends on your income. These are the general rules:

• Up to €12,000 net income: normally a 50% bracket (except for specific 25% cases).
• From €12,000 to €18,000: a 62.5% bracket.
• From €18,000 to €24,000: a 75% bracket.
• From €24,000 to €40,000: a 100% bracket.
• Over €40,000: a 125% bracket.
• Over €50,000: a 137.5% bracket.

For company partners and directors, the turnover of the previous financial year must also be considered.
⚠ Important note: If you carry out multiple activities, the CASS applies the highest base resulting from your combined income.

Why is this important for your future planning?

These updates also impact your retirement. Specifically, they bring a 2.7% revaluation of the retirement point and affect the calculation of certain social benefits.

Poor planning can lead to:

• Unexpected regularizations.
• Insufficient contributions for your retirement.
• Unnecessary extra financial costs.

Good planning allows you to:

• Optimize your contribution base effectively.
• Anticipate the tax and financial impact on your business.
• Adjust your strategy as a director or freelancer.

Do you want to know exactly how this affects you?

Every professional case is unique. The exact combination of your net income, your business turnover, and your corporate structure can completely change the final outcome.

If you want to review your bracket or calculate the real impact on your quota, we can help you. We will provide a personalized analysis to see if a higher self-employed contribution benefits your long-term goals.

📩 You can easily contact our team today and we will review your situation.

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