Like its predecessor, the service employment check (CES), the universal service employment check (Cesu) is used by individuals using workers in the personal services sector at home. Focus on all the terms of use, payment and collection of this Cesu.
What is the principle of Cesu?
Payment for personal services for individuals
Established in 2006 by the government, the Cesu is a means of payment and declaration used by individuals for personal service activities (housekeeping, home school support, care of sick people, etc.).
A direct payment
Thanks to the Cesu, the individual can directly pay:
- both the employee coming to work at home;
- or the personal service provider (company or association) employing the employee.
It can be used regularly or occasionally.
Home employment: benefit from a tax credit
What personal services are covered by the Cesu?
The Cesu must be used for the following personal home services:
- Housekeeping and ironing.
- Small jobs (DIY or gardening).
- Academic support.
- Help for the elderly.
- Babysitting.
- Etc.
Tax credit for gardening assistance for retirees
Do we have to draw up an employment contract and make a declaration to Urssaf?
If an individual decides to hire a home-based employee as part of personal services, he or she becomes a de facto employer.
A mandatory contract depending on the length of work
As an employer, he must draw up an employment contract when the employee carries out an activity at home:
- more hours per week;
- or more than four consecutive weeks during the year.
If the employee is employed for shorter working hours, the employment contract is not obligatory, but remains recommended.
Remuneration by Cesu
The individual employer can pay his employee:
- with a pre-funded Cesu or Cesu title (paper format);
- in the traditional way (cash, bank check) by completing a systematic online declaration of salaries paid (Declarative Cesu) on the Urssaf website dedicated to Cesu.
Tax credit for child care expenses
What are the advantages of Cesu?
For the employee
For the employee or service provider, the Cesu has the advantage of ensuring the benefit of an employment contract (minimum salary, severance pay, etc.) and social security coverage (unemployment, illness, retirement, etc.). ).
For the private employer
The Cesu simplifies the administrative procedures linked to the employment of an employee at home. It makes it easy to declare hours worked and pay salary via a single check.
In addition, the individual employer can claim a tax reduction.
Tax credit for private lessons
How do universal service job vouchers work?
Create a Cesu personal space online
To declare their employee’s remuneration, the employer can create a Cesu account online.
To do this, you must go to the Urssaf Cesu website, then create and activate your account from the “Create my account” section.
Complete your profile
A profile must be selected: “Future employer” or “Already employer”.
Information must be completed then a confirmation email is sent to the individual employer who, after activation of the account, can immediately access their dashboard.
Manage your employee from the dashboard
From this dashboard, it is possible to declare a new employee and declare the remuneration paid so that the pay slips can then be automatically generated.
Declare salaries to Urssaf
The individual using the pre-financed Cesu must also declare to Urssaf the salaries he pays, either via his social security booklet or on the Cesu website.
Taxable income: definition and calculation
How to pay in Cesu?
The pre-funded Cesu (Cesu securities)
The pre-financed Cesu (Cesu securities) is a nominative payment book operating on the same principle as restaurant vouchers.
It allows you to pay both an employee at home and a personal service provider.
Obtain a universal service employment check
The pre-financed Cesu can be obtained by the individual from:
- from his employer;
- of its works council;
- a public or private organization (departmental council, municipal social action center, mutual, etc.) which co-finances personal employment services.
Register with CNCESU
Individual employers can obtain their Cesu checkbook by registering with the National Universal Service Employment Check Center (CNCESU).
To do this, it is necessary to complete the membership form:
- either by going to your bank;
- either from the Urssaf branch of the individual employer;
- or directly on the Cesu website.
After joining, you must wait 48 hours for the account to be operational.
Order your future checkbooks
An order authorization is then sent to the individual employer. It will then be possible to order them directly from your bank, like a classic checkbook.
It is also possible to order checkbooks online or directly on the CNAS space of the individual employer.
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How to cash a Cesu check?
Affiliation to the Cesu Reimbursement Center
When an employee is paid with Cesu titles, he must be affiliated to the CRCESU (CESU Reimbursement Center) to be able to cash the checks received.
This affiliation must be carried out by his sole employer or by one of his employers if the worker has several.
Cesu deposit
Once their affiliation has been validated, the employee receives a number and an affiliate card, as well as Cesu remittance slips, which they will use to deposit their Cesu at their bank or at the CRCESU by post.
The deposit can also be made online, either on the website of the Cesu issuer (free) or on the CRCESU website (0.45 euros per deposit).
>> Our service – Save up to 300 euros per year thanks to our bank rate comparator
What are the conditions for dismissal and unemployment rights?
A classic dismissal
The contract certifying the hiring of an employee in the context of personal services may result in dismissal, which will give rise to notice and compensation.
He must follow the mandatory procedure:
- Invitation to a preliminary interview by registered letter or hand delivery.
- Interview to justify dismissal.
- Notification of dismissal by registered letter.
Unemployment rights in the event of dismissal
The dismissed employee will be able to claim unemployment benefits if he or she has fulfilled the conditions granting these rights.
How to collect unemployment?
Universal service employment check: how much does it cost?
Employee salary
As in a traditional contract, the salary is to be defined by both parties, and must respect the minimum wage as well as the 10% increase (paid leave).
Amount of contributions
In addition to the salary, the employer must pay social security contributions which vary between 30 and 50% of the gross salary.
Urssaf provides a simulator to help individuals estimate the real cost of working at home.
Social contributions: definition, calculation and declaration
Can the employer benefit from a tax reduction thanks to the Cesu?
Tax credit for employing an employee at home
The individual employer has the advantage of being able to benefit, under certain conditions, from a credit or reduction in income tax.
Using Cesu titles does not change anything, it is the fact of employing an employee at home which gives entitlement to this advantage.
Amount of tax reduction
The tax reduction amounts to 50% of salaries and contributions paid annually within the limit of different ceilings depending on the situation:
- 12,000 euros generally (15,000 euros the first year);
- 13,500 euros if a dependent child;
- 20,000 euros if you have an 80% disability card.
Declaration of Cesu
When filing their tax return, the employer must enter the amount spent during the year in the “Employment expenses of a home-based employee” box.
>> Our complete tax guide. How to declare your income? How to reduce your tax bill through investments? What to do in the event of an administrative audit?
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