Teleworking from Andorra for a foreign employer: tax and social security
- Updated on
- La rédaction
The short answer
Teleworking from Andorra for a French employer raises two questions: where the salary is taxed (article 14 of the treaty, according to where the work is performed) and which social security system applies. Genuine tax residence and the physical place of work decide.
Where the salary is taxed
Taxable in the State of residence, unless the employment is exercised in the other State: they are then taxable in that other Stateverified on 09/10/2026For an employee who works physically from Andorra, the work is performed in Andorra: the salary is taxable there, whether the employer is French or not. The short-stay exception (183 daysverified on 09/10/2026 over twelve months) covers temporary stays by an employee who is resident in the other state, not a settlement.
The risks for the employer and the employee
| Risk | Why |
|---|---|
| Permanent establishment | An employee working from Andorra may create obligations for the company |
| Social security | Working in Andorra may lead to affiliation with the CASS |
| Tax residence | It must genuinely be Andorran: see the criteria |
Common solutions
- Andorran employment contract with a local entity.
- Self-employed status invoicing the former employer, if the work lends itself to it.
- Written agreement with the employer on the social and tax consequences.
See also the teleworker profile.
The three conditions of the short-stay exception
Article 14.2 of the treaty requires, cumulatively, that an employee resident in one state who works in the other: (a) stays there for no more than 183 daysverified on 09/10/2026 over twelve months, (b) is paid by an employer who is not resident in the state of activity, (c) with the cost of the remuneration not borne by a permanent establishment of the employer in that state. The exception covers temporary stays, not the settlement of a remote worker.
The worker settled in Andorra
A French employee who settles in Andorra and teleworks there performs the work in Andorra: the salary is taxable there. The French employer must also examine the employee's social protection, any permanent establishment and its employment law position.
The suitable residency
To reside in Andorra as a remote worker, see the residency for remote workers, which requires a favourable decision from the Ministry of the Economy, sufficient means, insurance, housing and 90 daysverified on 12/10/2026 of presence per year.
What the employer must check
| Point | Question |
|---|---|
| Permanent establishment | Does the employee's activity from Andorra create a taxable presence? |
| Social protection | Which scheme covers the employee? |
| Payroll | Which state taxes and withholds? |
| Contract | Is teleworking abroad authorised and regulated? |
For the employee
Calculate Andorran tax with the net salary calculator and have your tax domicile validated: leaving France.
Work out your own case
Free simulators, built on the official values of this page.
- Andorra IRPF simulator (employment, rental and savings income)Estimate your income tax with the tax-free minimum, the bonus relief and family allowances.Open
- Net salary calculator for AndorraFrom gross to net: CASS contribution and IRPF.Open
- Cost of an employee and corporate tax in Andorra: calculatorEmployer contributions, net pay before tax and a company's corporate tax.Open
Frequently asked questions
Can I telework from Andorra for my French employer?
It is possible, but you must deal with taxation, social security and the risk of a permanent establishment for the employer.
Does the 183-day exception apply to me?
Not if you are settling there: it covers short stays by a resident of the other state.
Which residency status?
See employed active residency and self-employed residency, depending on the arrangement chosen.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.