Income from employment is  taxable at a rate of 10%.

Art. 4 IRPF and Art.12 IRPF

This is income from employment for example salaries and pensions.

Income from employment includes all remuneration or benefits which derive directly or indirectly from personal work or the employment relationship which is not income from economic activities.

Income from employment with Andorran employers will be collected by the employer. ( R 5 to 26)