The Chèque Emploi Service Universel (CESU) simplifies hiring for private individuals employing home help for household tasks, light gardening, elderly assistance, and more. This Urssaf-managed system streamlines declarations, payroll calculations, and social contributions, making it easier for employers while securing employee rights.
CESU is a streamlined system from Urssaf designed for individuals hiring home employees to handle daily tasks like cleaning, cooking, ironing, small maintenance, or gardening. It also covers non-medical support for the elderly and activities outside the home, such as shopping, accompanying for appointments or walks, or pet care. Importantly, it applies only to personal services.
Even those in foster families can use CESU to declare and pay their caregiver via Urssaf.
Declaring via CESU lets employers pay easily without complex paperwork like contracts or payslips. It handles social obligations automatically, ensuring employees access health insurance, unemployment benefits, and retirement coverage.
CESU works for regular, occasional, full-time, or part-time help. Employers benefit from a 50% tax credit on costs, up to €12,000 annually (potentially higher).
Access the free online CESU platform via computer, tablet, or smartphone at www.cesu.urssaf.fr.
Create a personal account first—a quick process. Enter employee details (name, address, Social Security number), saved for future use.
For those preferring paper, get a registration form from your bank or Urssaf, then declare monthly online.
Log in monthly to declare hours worked, specifying the period.
Paper declarations use the "social section of the CESU" from your registration provider.
The platform auto-calculates net salary and employer contributions.
CESU+ enhances this: After declaration, it debits your bank for salary (transferred to employee) and Urssaf contributions.
Without CESU+, pay directly via cash (up to €1,500), transfer, check, or pre-financed CESU from employers, CSEs, councils, pension funds, or CCAS.
