29-07-2008
The Chèque emploi service universel (Cesu) scheme is designed to make it easier for private individuals to hire domestic help.
Subject to the agreement of your employee, you can use the Chèque emploi service universel to pay for the following types of services:
In the home:
Cleaning
Ironing
Preparation of meals
Care of a sick or infirm person (not including medical care)
Small gardening jobs or jobs around the house
Computer and Internet assistance
Help with administrative formalities
Private lessons
Part-time house watching, maintenance or repairs
Outside the home for tasks related to services provided in the home:
Outside the home for tasks related to services provided in the home
Shopping
Preparation and delivery of meals, cleaning and delivery of laundry
Transporting persons who have difficulty with mobility
Accompanying elderly and infirm persons or children outside of the home (on walks or public transport, in everyday activities)
For dependent elderly persons or persons with disabilities:
Dog walking and pet care (not including veterinary care or grooming)
In-home hairdressing and manicure services
How to adhere to the Cesu service
Either via the www.cesu.urssaf.fr site or contact your bank or local URSSAF.
When you adhere, you will choose whether to declare your employee's earnings:
- via the Internet, in which case you will receive an identifier and password to access your your espace Employeur at www.cesu.urssaf.fr, or
- using the declaration form (volet social) in your Cesu separate book or cheque book of declarations forms.
By adhering to the Cesu service, you authorise all social security contributions to be debited directly from your bank account.
How to obtain a Cesu cheque book
Fill in the Cesu application form and give it to your bank which will issue you with a personalised Cesu cheque book. You will also receive an URSSAF number, sent to you by the Centre national du Cesu. By adhering to the Cesu service, you authorise all social security contributions to be debited directly from your bank account.
How to use the declaration form (volet social)
It's easy
Simplified declarations, just a single form to fill in
You use the declaration form (volet social) to declare your employee's earnings to the Centre national du Chèque emploi service universel.
All you need to provide are your employee's details, the amount paid and the hours worked.
- You can either fill in the form online at www.cesu.urssaf.fr,
or
- Fill out the declaration form (volet social) in your Cesu cheque book and send it to the Centre national du Cesu using the pre-addressed envelope provided.
When it receives your declaration, the Centre national du Cesu works out the social security contributions and social taxes (employer and employee contributions) payable. It then debits the corresponding amount from your bank account after sending you details of the amount to be debited.
Advantages
• No pay slips to prepare: the Centre national du Cesu does that for you and sends your employee an employment certificate which serves as a pay slip.
• No need to work out the amount of paid leave accrued: just add an extra 10% to the monthly payment.
• As an employer you do however have certain legal obligations.
These are set out in the convention collective nationale des salaries du particulier employeur. They include:
- Drawing up an employment contract (a contract model is provided with the Cesu application form).
- Following the prescribed procedure for terminating the contract.
• Tax reductions.
If you are taxed in France, you are entitled to a tax reduction of 50% of the total amount paid out (net pay plus social security contributions) up to a maximum amount of €12,000 (or more, in some cases, for people with children or dependants).
• Exemption from employer's contributions
As an employer, you are exempt from paying employer's contributions if you meet any of the following conditions:
- Drawing up an employment contract (a contract model is provided with the Cesu application form).
- Following the prescribed procedure for terminating the contract.
• Tax reductions
If you are taxed in France, you are entitled to a tax reduction of 50% of the total amount paid out (net pay plus social security contributions) up to a maximum amount of €12,000 (or more, in some cases, for people with children or dependants).
• Exemption from employer's contributions
As an employer, you are exempt from paying employer's contributions if you meet any of the following conditions:
- you or are aged 70 or over (in this case the exemption is automatic),
- your spouse is aged 70 or over,
- you have a disability card (carte d'invalidité) for a disability rating of 80%,
- you are caring for a child who is eligible for a supplement to the disabled child's allowance, allocation d'éducation de l'enfant handicapé (AEH),
- you are aged over 60 and need assistance for activities of daily living,
- you receive the home carer allowance, allocation compensatrice pour tierce personne (ACTP), or the increase for a home carer, majoration pour tierce personne (MTP),
- you receive the personal autonomy allowance, allocation personnalisée d'autonomie (APA).
___________________
* You are still liable for the 0.3% "solidarity contribution for autonomy", Contribution de solidarité pour l'autonomie (CSA), and the 0.1% contribution to the housing assistance programme, Fonds national d'aide au logement (Fnal).
Dernière mise à jour : ( 11-07-2011 )