How do tax credits for help at French home work?

Reader Question: How does the cheque emploi system work and who is responsible for tax and social charges for home workers?

The chèque emploi service universel (often shortened to ‘Césu’) is used by those who employ someone to help in the home - for example, a cleaner or gardener - to simplify social charges and tax aspects. 

It relates to situations where you are effectively the person’s employer, so not, for example, if you hire a firm or association to do work for you. 

Such a person may have several employers. 

Similar to other employers you need to pay social charges on their work. 

To use Cesu, you sign up free of charge here (click on Créer mon compte, then see the futur employeur section). At the end of each month, you make a simple online declaration to Urssaf about the hours the person has worked, and the agreed hourly salary. 

Read more: How do tax credits for having a gardener at French home work?

There are then two choices. 

If you do not choose the Cesu+ option, Urssaf will tell you how much you should pay the employee after social charges and tax-at-source. 

Urssaf then deducts the charges and tax from your bank account. 

If you opt for Cesu+, you make a monthly declaration, but then Urssaf does everything, including paying the employee from your bank account via direct debit. 

Paying via Cesu allows for a 50% tax credit towards your costs within annual ceilings, usually €12,000.