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Income Tax - Home-based Employee Employment Tax Credit
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
You can benefit, under conditions, from a tax credit to employ an employee at home, on-line or through a personal service performed by an association, a company or a registered organization.
What applies to you ?
Employment in 2022
You must have your tax domicile in France.
Location of employment
The employment must be carried out in France in one of the following places:
- At home (in your residence) principal or secondary, in a residence for the elderly)
- At the home of one of your ascendants who perceives Custom Autonomy Allocation (Apa)
Warning
you cannot accumulate an employee's employment tax credit in the home of a ascendant and the deduction of maintenance for the same ascendant.
Nature of employment
The service must be performed by the following persons or organizations:
- Employee of which you are the direct employer
- Registered association, company or body
- A non-profit organization whose purpose is to provide home help, whether it is authorized by the social assistance or contracted by a social security body
The individual may use a provider or authorized representative body.
Activities concerned
Services must meet your current needs.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Services performed at home
The following services qualify for the tax credit:
- Maintenance of the house
- Small gardening operations (including brush clearing)
- Small crafts work
- Home Child Care
- Assistance in the daily activities of life or assistance with social integration for elderly, disabled or chronically ill people who need such benefits at home
- Sign language interpreter, writing technician and spoken language coder
- School support or home-based classes
- IT and administrative support at home
- Preparing meals at home (including time spent shopping)
- Remote assistance and video-assistance, if they allow the home support of a fragile person
- Temporary maintenance, maintenance and vigilance at home
- Aesthetic care at home for dependent people
- Pet care and walks (excluding veterinary care and grooming) for dependent persons
- Coordination and delivery of services
Services provided outside the home
Some services performed outside the home qualify for the tax credit if they are included in a global service offering which includes services performed at home.
These are:
- Accompanying children on their journeys outside their homes
- Support for dependent persons (elderly, disabled or suffering from chronic diseases) in their travel outside their home
- Driving services for dependent persons (elderly, disabled or chronically ill), from home to work, on holiday, for administrative formalities
- Driving services of the personal vehicle of temporarily dependent persons
- Accompanying these same people on their journeys
- Meal delivery at home
- Collection and home delivery of ironed linen
- Home shopping delivery
- Remote and video support
Rate
The tax credit amounts to 50% expenses incurred in the year up to a maximum that depends on your situation.
Aid received to finance the employment of the home-based worker must be deducted from expenditure.
For example, Custom Autonomy Allocation (Apa), on free choice of custody supplement (CMG) or financial assistance from the employer.
Annual expenditure ceiling
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General case
Expenditure shall be retained up to €12,000 per year.
This ceiling shall be increased by €1,500 (may not exceed in total €15,000) in the following cases:
- Dependent child (€750 in the case of alternate custody)
- Member of your household over the age of 65
- Ascending over 65 years
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €12,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
First year of employment
For 1re in the year you directly employ an employee at home, expenses are deducted up to €15,000.
This ceiling shall be increased by €1,500, without being able to exceed in total €18,000 in the following cases:
- Dependent child (€750in the case of alternate custody)
- Member of your household over the age of 65
- Ascending over 65 years
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €15,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
Disability
Expenditure shall be retained up to €20,000 per year in the following cases:
- You are disabled and need to use a person for everyday acts
- You have a dependant who is disabled and lives at home
- You have a dependent child who is entitled to the special education allowance supplement (without any possible increase)
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €20,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
Declaration of expenditure
To qualify for the tax credit, you must enter the amount of the expenses on your income tax return.
Home employment expenses paid through the Cesu: titleContent or Pajemploi are pre-filled on your tax return. You have to check them.
Warning
You must indicate on your return the types of personal services for which the expenses were incurred (e.g., cleaning, child care, small gardening).
The amount of the tax credit is automatically calculated by the tax authority and is shown on your tax notice.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
Supporting documents for expenditure
To qualify for the tax credit, you must have proof of the following payments:
- Wages and social contributions of the employee
- Invoices from provider organizations
Keep the following credentials:
- Certificates drawn up by theUrssaf: titleContent if it is a direct job
- Invoices issued by approved associations, companies or bodies
You don't have to attach them to your tax return, but you have to be able to provide them to the tax administration, if they ask for them.
FYI
an invoice paid in cash will not be accepted as proof.
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
You employ the employee directly
You have subscribed to the Cesu + service
The immediate advance of the tax credit allows you to directly pay part of the salary and expenses owed for your employee at home.
The supplement is charged directly to your account.
A deposit of 60% is paid to you in january 2023, based on the amount of the tax credit received in 2022.
The balance is paid to you in the summer of 2023, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You have not subscribed to the Cesu + service
A deposit of 60% is paid to you in january 2023, based on the amount of the tax credit received in 2022.
The balance will be paid to you in summer 2023, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You are using an organization or company of personal services
You are concerned if you use an intermediate body under the following conditions:
- Department provider
- Department representative
- Connecting platform
The intermediary may be an association, a company or an authorized self-contractor.
A deposit of 60% is paid to you in january 2023, based on the amount of the tax credit received in 2022.
The balance is paid to you in the summer of 2023, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Your personal care organization may offer you the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of the benefits. The down payment made in January 2023 reflects the immediate advance paid in 2022.
You're a child care worker
Child under 6 years
A deposit of 60% is paid to you in january 2023, based on the amount of the tax credit received in 2022.
The balance is paid to you in the summer of 2023, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Child over 6 years
You are concerned if you have your child over the age of 6 at home, for whom you can no longer benefit from the free choice of custody complement.
A deposit of 60% is paid to you in january 2023, based on the amount of the tax credit received in 2022.
The balance is paid to you in the summer of 2023, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Your personal care organization may offer you the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of the benefits. The advance payment made in January 2023 reflects the immediate advance received in 2022.
You are receiving Custom Autonomy Allowance (APA)
A deposit of 60% is paid to you in january 2023, based on the amount of the tax credit received in 2022.
The balance is paid to you in the summer of 2023, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You are receiving the Disability Compensation Benefit (DCP)
A deposit of 60% is paid to you in january 2023, based on the amount of the tax credit received in 2022.
The balance is paid to you in the summer of 2023, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Employment in 2023
You must have your tax domicile in France.
Location of employment
The employment must be carried out in France in one of the following places:
- At home (in your residence) principal or secondary, in a residence for the elderly)
- At the home of one of your ascendants who perceives Custom Autonomy Allocation (Apa)
Warning
you cannot accumulate an employee's employment tax credit in the home of a ascendant and the deduction of maintenance for the same ascendant.
Nature of employment
The service must be performed by the following persons or organizations:
- Employee of which you are the direct employer
- Registered association, company or body
- A non-profit organization whose purpose is to provide home help, whether it is authorized by the social assistance or contracted by a social security body
The individual may use a provider or authorized representative body.
Activities concerned
Services must meet your current needs.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Services performed at home
The following services qualify for the tax credit:
- Maintenance of the house
- Small gardening operations (including brush clearing)
- Small crafts work
- Home Child Care
- Assistance in the daily activities of life or assistance with social integration for elderly, disabled or chronically ill people who need such benefits at home
- Sign language interpreter, writing technician and spoken language coder
- School support or home-based classes
- IT and administrative support at home
- Preparing meals at home (including time spent shopping)
- Remote assistance and video-assistance, if they allow the home support of a fragile person
- Temporary maintenance, maintenance and vigilance at home
- Aesthetic care at home for dependent people
- Pet care and walks (excluding veterinary care and grooming) for dependent persons
- Coordination and delivery of services
Services provided outside the home
Certain services performed outside the home qualify for the tax credit if they are included in a package of services that includes services performed in the home.
These are:
- Accompanying children under 3 years of age, or children under 18 years of age with disabilities, in their travel outside their home
- Accompaniment for children over 3 years of age when traveling outside their home
- Accompanying the elderly, disabled or chronically ill on their journeys outside their homes
- Driving services for elderly, disabled or chronically ill persons, from home to work, on holiday, for administrative formalities
- Driving services of the personal vehicle of temporarily dependent persons
- Accompanying these same people on their journeys
- Meal delivery at home
- Collection and home delivery of ironed linen
- Home shopping delivery
- Remote and video support
Rate
The tax credit amounts to 50% expenses incurred in the year up to a maximum that depends on your situation.
Aid received to finance the employment of the home-based worker must be deducted from expenditure. For example, Custom Autonomy Allocation (Apa), on free choice of custody supplement (CMG) or financial assistance from the employer.
Annual expenditure ceiling
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
Expenditure shall be retained up to €12,000 per year.
This ceiling shall be increased by €1,500 (may not exceed in total €15,000) in the following cases:
- Dependent child (€750 in the case of alternate custody)
- Member of your household over the age of 65
- Ascending over 65 years
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €12,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
First year of employment
For 1re in the year you directly employ an employee at home, expenses are deducted up to €15,000.
This ceiling shall be increased by €1,500, without being able to exceed in total €18,000 in the following cases:
- Dependent child (€750in the case of alternate custody)
- Member of your household over the age of 65
- Ascending over 65 years
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €15,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
Disability
Expenditure shall be retained up to €20,000 per year in the following cases:
- You are disabled and need to use a person for everyday acts
- You have a dependant who is disabled and lives at home
- You have a dependent child who is entitled to the special education allowance supplement (without any possible increase)
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €20,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
Declaration of expenditure
To qualify for the tax credit, you must enter the amount of the expenses on your income tax return.
Home employment expenses paid in 2023 will be reportable in 2024.
Supporting documents for expenditure
To qualify for the tax credit, you must have proof of the following payments:
- Wages and social contributions of the employee
- Invoices from provider organizations
Keep the following credentials:
- Certificates drawn up by theUrssaf: titleContent if it is a direct job
- Invoices issued by approved associations, companies or bodies
You don't have to attach them to your tax return, but you have to be able to provide them to the tax administration, if they ask for them.
FYI
an invoice paid in cash will not be accepted as proof.
For certain home services performed in 2023, you can claim the immediate payment of the tax credit.
Your situation depends on:
- Type of service
- Direct employment of the employee or recourse to a provider organization
- Payment of the PCH: titleContent or theApa: titleContent
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
You employ the employee directly
You have subscribed to the Cesu + service
The immediate advance of the tax credit allows you to directly pay part of the salary and expenses owed for your employee at home.
The supplement is charged directly to your account.
You must activate the immediate advance of the tax credit from your Cesu + account. Complete the form. The service will be active after a minimum of 24 hours.
Warning
if you want to opt for the immediate advance of the tax credit, you must ask the employee's agreement.
A deposit of 60% will be paid in january 2024, based on the amount of the tax credit received in 2023.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You have not subscribed to the Cesu + service
A deposit of 60% will be paid in january 2024, based on the amount of the tax credit received in 2023.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You are using an organization or company of personal services
You opt for an immediate advance of the tax credit
You are concerned if you use an intermediate body under the following conditions:
- Department provider
- Department representative
- Connecting platform
The intermediary may be an association, a company or an authorized self-contractor.
Your personal care organization may offer you the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of the benefits.
You don't go for an immediate advance on the tax credit
You are concerned if you use an intermediate body under the following conditions:
- Department provider
- Department representative
- Connecting platform
The intermediary may be an association, a company or an authorized self-contractor.
A deposit of 60% will be paid in january 2024, based on the amount of the tax credit received in 2023.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You're a child care worker
Child under 6 years
A deposit of 60% will be paid in january 2024, based on the amount of the tax credit received in 2023.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Please note
the possibility of an immediate advance of the tax credit is foreseen for the 1er by January 2024.
Child over 6 years
You opt for an immediate advance of the tax credit
You are concerned if you have your child over the age of 6 at home, for whom you can no longer benefit from the free choice of custody complement.
Your personal care organization may offer you the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of the benefits.
You don't go for an immediate advance on the tax credit
A deposit of 60% will be paid in january 2024, based on the amount of the tax credit received in 2023.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You are receiving Custom Autonomy Allowance (APA)
A deposit of 60% will be paid in january 2024, based on the amount of the tax credit received in 2023.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Please note
the possibility of an immediate advance of the tax credit is foreseen for the 1er by January 2024.
You are receiving the Disability Compensation Benefit (DCP)
A deposit of 60% will be paid in january 2024, based on the amount of the tax credit received in 2023.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Please note
the possibility of an immediate advance of the tax credit is foreseen for the 1er by January 2024.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General Tax Code: Article 199oTax credit or reduction for the employment of a homeworker
- Labor Code: Article D7231-1List of services rendered at home to benefit from the device
- Labor Code: Articles D7233-5Specific ceilings for expenditure on certain benefits
- Law No. 2021-1754 of 23 December 2021 on financing social security for 2022Immediate payment of the tax credit (section 13)
- Bofip-Taxes n°BOI-IR-RICI relating to tax reductions and credits
- Bofip-Taxes n°BOI-IR-RICI-150 relating to the reduction or tax credit for the employment of a home-based employee
- Circular of 11 April 2019 n°ECOI1907576C relating to personal services activities
- Taxes: access your Special Space
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Income Tax Return 2022 - Tax Reductions and Tax Credits
Form
- Estimate the cost of a job at home
Simulator
- Join the Cesu + service online
Online service
- Individual Employer: Home Support Worker (Personal Services)Service-Public.fr
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Allowances for familiesService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
- I declare my tax cuts and creditsMinistry of Finance
- Income tax: Do you have to report the APA?National Solidarity Fund for Autonomy (CNSA)
- The Cesu Moves Forward Immediately: How does it work? (PDF - 67.1 KB)Urssaf
- Immediate advance tax credit (frequently asked questions) (PDF - 226.5 KB)Urssaf