In Andorra there are a number of labor obligations that must be taken into account for a correct and legal operative. Until recently, everything was much more liberal and, in the opinion of many, more functional. But this year we are already entering into a complex regulation that has to be considered in its entirety. First, you have to pay CASS, which for the people of the rest of Europe will seem very obvious, but here it is not so much. Secondly, certain documentary requirements must be met as well as strict deadlines.
The first documentary requirement consists of having the last six months of the signed payrolls (theoretically 3 years, but for operability the last 6 months are requested in inspection). It is also obligatory to have the daily log of the hours, so that it is accessible to the workers and in it must figure the hours that each one performs daily. In addition, the holiday quadrant has to be configured during the first quarter of the year and in full view of all workers. They can be changed 15 days earlier with the worker's consent and have to be 15 days in a row (two 15-day vacation periods are presumed). In the end models are available for both legal requirements and because of their operational complexity it is usual to comply with them to a certain extent, but they are still those marked by the current legality.
Regarding deadlines, you must pay the salary before the 5th and the CASS quote before the 15th. We recommend having the salary paid on the 28th (those who have mortgages will appreciate it) and the CASS for the 14th. Other Interesting detail is that if the bank that pays the payroll is not the same as that of the employee, the payroll is delayed two days. It is also important to know that many banks have some applications to make payroll that are really practical.
In short, many requirements, some more controlled than others and a series of obligations that are going to have to be met with increasing scrutiny by the CASS.