CASS
The Andorran Social Security Fund, the entity that manages the Principality's social security.
Employees, self-employed workers, and employers contribute to it. CASS publishes the applicable contribution bases and percentages.
An example
Depending on their circumstances, a sole trader may have to make monthly self-employed contributions.
The typical mistake
Confusing a social-security contribution with a tax. CASS contributions are not taxes and are not settled through tax forms.
How it appears in AndCompta
Contributions are recorded as the expense and liability they represent, separately from the employee's net pay. A payroll specialist calculates payroll; AndCompta does not run payroll.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.