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Home Employment: can the employer be exempt from payroll taxes?

Verified 01 August 2022 - Legal and Administrative Information Directorate (Prime Minister)

Depending on your situation or age, you may benefit from certain exemptions from social security contributions or a flat-rate deduction for the employment of a person at your home.

Exemption from social contributions

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You are 70 or older

You are exempt from employers' social security contributions.

This exemption is capped per month and per household

  • to €216.95 paid leave
  • or €197.18 excluding paid leave.

It shall be calculated on a salary not exceeding €719.55.

The following contributions are due:

  • Supplementary Retirement and Provident Contributions (Icem)
  • Contributions paid to the association for the management of the Agirc-Arrco: titleContent (AGFF)
  • Unemployment Insurance and Workers' Compensation Contributions
  • Contribution to End: titleContent
  • Solidarity contribution autonomy (CSA)
  • Contribution to vocational training
  • Contribution to social dialogue
  • Full salary contributions

You have no steps to take or pieces to provide. The exemption is automatically granted to you.

You live in a couple with someone aged 70 or older

You are exempt from employers' social security contributions.

This exemption is capped per month and per household

  • to €216.95 paid leave
  • or €197.18 excluding paid leave.

It shall be calculated on a salary not exceeding €719.55.

The following contributions are due:

  • Supplementary Retirement and Provident Contributions (Icem)
  • Contributions paid to the association for the management of the Agirc-Arrco: titleContent (AGFF)
  • Unemployment Insurance and Workers' Compensation Contributions
  • Contribution to End: titleContent
  • Solidarity contribution autonomy (CSA)
  • Contribution to vocational training
  • Contribution to social dialogue
  • Full salary contributions

If you use the Uesc to pay your employee, you must send a written request to the National Centre for the Universal Employment Service Check (CNCesu).

In other cases, you must send a written request to the Urssaf.

You must include a copy of the ID with the date of birth of the person aged 70 or over (family booklet, identity card, passport, copy or extract of the birth certificate).

Who shall I contact

You have a child under 20 years of age with a disability

You are exempt from employers' social security contributions if you are in one of the following situations:

  • You receive the Disabled Child's Education Allowance (AEEH) or the Disability Compensation Benefit (PCH)
  • Your child has a disability rate greater than 80%

The following contributions are due:

  • Supplementary Retirement and Provident Contributions (Icem)
  • Contributions paid to the association for the management of the Agirc-Arrco: titleContent (AGFF)
  • Unemployment Insurance and Workers' Compensation Contributions
  • Contribution to End: titleContent
  • Solidarity contribution autonomy (CSA)
  • Contribution to vocational training
  • Contribution to social dialogue
  • Full salary contributions

If you use the Uesc to pay your employee, you must send a written request to the National Centre for the Universal Employment Service Check (CNCesu).

In other cases, you must send a written request to the Urssaf.

You must attach a copy of a valid award or benefit certificate.

Who shall I contact

You are receiving the Disability Compensation Benefit (PCH) or the Third Person Compensatory Allowance (CATA) or the Third Person Increase (TPM)

You are exempt from employer's social security contributions if you collect any of these benefits.

The following contributions are due:

  • Supplementary Retirement and Provident Contributions (Icem)
  • Contributions paid to the association for the management of the Agirc-Arrco: titleContent (AGFF)
  • Unemployment Insurance and Workers' Compensation Contributions
  • Contribution to End: titleContent
  • Solidarity contribution autonomy (CSA)
  • Contribution to vocational training
  • Contribution to social dialogue
  • Full salary contributions

If you use the Uesc to pay your employee, you must send a written request to the National Centre for the Universal Employment Service Check (CNCesu).

In other cases, you must send a written request to the Urssaf.

You must include a copy of a valid proof of award of this benefit or increase.

Who shall I contact

You are receiving Custom Autonomy Allocation (Apa)

You are exempt from employers' social security contributions if you collect theApa: titleContent.

The following contributions are due:

  • Supplementary Retirement and Provident Contributions (Icem)
  • Contributions paid to the association for the management of the Agirc-Arrco: titleContent (AGFF)
  • Unemployment Insurance and Workers' Compensation Contributions
  • Contribution to End: titleContent
  • Solidarity contribution autonomy (CSA)
  • Contribution to vocational training
  • Contribution to social dialogue
  • Full salary contributions

If you use the Uesc to pay your employee, you must send a written request to the National Centre for the Universal Employment Service Check (CNCesu).

In other cases, you must send a written request to the Urssaf.

You must attach a copy of the Apa assignment notification.

Who shall I contact

You are 62 years of age or older and you use the assistance of a third party for the ordinary acts of life

You are exempt from employers' social security contributions.

The following contributions are due:

  • Supplementary Retirement and Provident Contributions (Icem)
  • Contributions paid to the association for the management of the Agirc-Arrco: titleContent (AGFF)
  • Unemployment Insurance and Workers' Compensation Contributions
  • Contribution to End: titleContent
  • Solidarity contribution autonomy (CSA)
  • Contribution to vocational training
  • Contribution to social dialogue
  • Full salary contributions

If you use the Uesc to pay your employee, you must send a written request to the National Centre for the Universal Employment Service Check (CNCesu).

In other cases, you must send a written request to the Urssaf.

Attach a certificate of inability to perform the ordinary acts of life completed by your attending physician.

Who shall I contact

You have an 80% disability card or a mobility disability inclusion card

You are exempt from employers' social security contributions.

The following contributions are due:

  • Supplementary Retirement and Provident Contributions (Icem)
  • Contributions paid to the association for the management of the Agirc-Arrco: titleContent (AGFF)
  • Unemployment Insurance and Workers' Compensation Contributions
  • Contribution to End: titleContent
  • Solidarity contribution autonomy (CSA)
  • Contribution to vocational training
  • Contribution to social dialogue
  • Full salary contributions

If you use the Uesc to pay your employee, you must send a written request to the National Centre for the Universal Employment Service Check (CNCesu).

In other cases, you must send a written request to the Urssaf.

You must attach a two-sided copy of the disability card or the mobility inclusion disability card.

Who shall I contact

Flat Deduction

You benefit from a lump-sum deduction of employers' social security contributions €2 if you employ an employee at your home.

This deduction applies to each hour worked by the employee (this does not apply to paid leave hours).

The Urssaf automatically calculates the lump sum deduction you receive.

Warning  

the deduction cannot be combined with an exemption from social security contributions.