Andorra: Businesses Must Repay CASS Rebates if 2026 Profits Exceed 2025

Andorra la Vella's government spokesman, Guillem Casal, has clarified that businesses receiving social security contribution rebates from the CASS will need to repay them if their overall profits in 2026 exceed those of 2025.

Casal made the remarks during a press conference following the Council of Ministers meeting. He explained that rebates will apply to companies experiencing losses of between 25% and 50% in March 2026 compared to March 2025, offering reductions of 25% or 50% on their CASS contributions accordingly. However, any such relief will be clawed back if full-year 2026 earnings surpass the previous year's figures. "Those businesses will have had higher turnover over the year than in 2025, even if they faced losses during closure periods," Casal noted.

In a new measure, self-employed workers facing similar losses—between 25% and 50%—will receive aid covering 50% of the proportional CASS contribution they would otherwise pay. Casal described this as aligning support with what the government provides for salaried employees. Self-employed individuals base their contributions on the national average salary, he said, so the aid matches the proportional share an employer would cover for a waged worker.

The scheme aims to cushion businesses and independent workers amid potential early-year challenges, while ensuring aid reflects genuine financial strain over the full year. Further details on implementation were not provided during the briefing.