Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)Jan 1, 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)Jan 1, 2027LawNon-taxable minimum rises to €570 a monthJan 1, 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)Jan 1, 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)Jan 1, 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductionsNov 1, 2026DueAutumn Budget — income tax thresholds already frozen to April 2031Oct 28, 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a monthOct 7, 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,125Oct 6, 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a monthOct 1, 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)Sep 15, 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)Aug 1, 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,600Jul 1, 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)Jul 1, 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.63Jun 1, 2026LawMinimum wage (SMIC) raised to €12.31 an hourJun 1, 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%Mar 31, 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)Mar 1, 2026LawNew 2026 IRS withholding tables for the mainland, Azores and MadeiraJan 1, 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%Jan 1, 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)Jan 1, 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a yearJan 1, 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a yearJan 1, 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%Jan 1, 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amountJan 1, 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)Jan 1, 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%Jan 1, 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,300Jan 1, 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,000Jan 1, 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%Jan 1, 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%Jan 1, 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)Jan 1, 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)Jan 1, 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a monthJan 1, 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)Jan 1, 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,416Jan 1, 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%Jan 1, 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)Jan 1, 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)Jan 1, 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a yearJan 1, 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)Jul 1, 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)Oct 1, 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)Aug 23, 2024
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Salary CodexPay & tax intelligence

Methodology · Andorra

How we calculate Andorran net pay

The calculator follows the payslip of an employee who is tax resident in Andorra. Employers apply the withholding percentage the tax department (Departament de Tributs i de Fronteres) sends them, worked out from the expected annual tax; we do the same calculation with the rules of the income tax act and the government's guide — see data sources.

CASS contributions

Employees pay 6.5% of total pay (3.0% general branch, 3.5% pension branch), with no ceiling; employers add 15.5% (7.0% and 8.5%).

Net work income

Gross pay minus CASS and, as other expenses, 3% of gross income up to €2,500. The result is the general tax base.

Tax and withholding percentage

The personal allowance of €24,000 (€40,000 if your spouse or partner has no income in the general base) and €1,000 per child under 25 (half when the other parent also claims it) are deducted. The 10% rate applies to what remains, minus a bonus of 50% of the tax on net income above €24,000, capped at €800. The withholding percentage is that annual tax divided by gross pay, to two decimals, applied to every payment.

Payments

With 14 payments, annual pay is split into twelve monthly salaries and two extra payments in June and December; all carry CASS and withholding. The monthly net shown is a regular payslip (November).

Tests

TestScopeResult
Government income tax guide (tax example)Net income €35,700, one shared child: tax €1,132.50, bonus €585, €547.50 dueIdentical
Government income tax guide 2025 (recap examples)Net work income for €48,000 and €39,000 gross (€43,440 and €35,295), the €800 capIdentical
CASS6.5% and 15.5%, no ceilingTaken over and tested

Not yet included

  • The special regime for cross-border and seasonal workers, people with disabilities and working pensioners.
  • Reductions for the main home, pension plans, maintenance payments and dependent parents.
  • Other income and the annual return (savings, rental income and deductions).

Estimates only. Not tax, legal or financial advice.

Salary Codex