The pre-financed CESU is a practical payment voucher that enables individuals to cover all or part of the costs for personal services. Distributed by employers, social and economic committees (CSEs), social benefit recipients, mutual insurance members, and more, it simplifies access to essential support. Discover how it operates, its advantages, and who benefits.
The pre-financed Universal Employment Service Check (CESU) is a secure payment method for salaries or personal services. It comes as a nominative paper or electronic check with a fixed value.
Five organizations, authorized by France's Ministry of the Economy, issue these vouchers: Chèque Domicile, Domiserve (La Banque Postale Group), Edenred (Ticket Cesu), Natixis Intertitres (Cesu Domalin), and Sodexo (Pass Cesu). They supply companies and organizations funding this benefit.
Similar to restaurant vouchers, the pre-financed CESU is partially or fully funded by employers, local authorities, CSEs, mutuals, or social benefit organizations (e.g., departmental councils, municipal social action funds, social security, retirement funds). These entities provide or sell them at a discount to employees, retirees, members, or beneficiaries.
For instance, departmental councils issuing the Personalized Autonomy Allowance (APA) to eligible seniors may provide pre-financed CESUs instead of cash, allowing payment for in-home personal care services.
Like restaurant vouchers, they have a limited validity, typically usable until January 31 of the year following issuance.
Organizations offering pre-financed CESUs gain significant tax and social advantages. The funding portion is exempt from social security contributions up to a ceiling and qualifies for a 25% tax credit. For example, contributing €100 effectively costs just €42 after benefits.
For recipients, the financial aid via pre-financed CESU is exempt from income tax.
These vouchers fund a wide range of personal services, at home or externally, including childcare, homework help, household tasks, small DIY/gardening, and support for seniors (daily living assistance, outings, etc.) to enable aging in place. See the full list on service-public.fr.
Use it to pay a home worker's net salary (positioning you as the employer) or an invoice from a declared/approved personal services provider. Treat the paper voucher like a standard check.
The home worker or service provider requests reimbursement via the CESU Reimbursement Center (CRCESU) website after opening an account. Individual employers must register their employee with CRCESU and submit social contributions to the National CESU Center (CNCESU) alongside used vouchers for contribution deductions.
