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Income Tax - Home Employee Employment Tax Credit
Verified 07 avril 2022 - Legal and Administrative Information Directorate (Prime Minister)
You may be eligible for a tax credit, subject to conditions, to employ an employee at home, on-line or through a personal service provided by an association, company or registered organisation.
What applies to you ?
Depending on your personal situation, the steps to take may vary.
2021 employment of a home employee
You must have your tax domicile in France.
Job Location
The job must be performed in France at one of the following locations:
- Home (in your home) main or secondary, in a residence for the elderly)
- At the home of one of your ascending perceiving Custom Autonomy Allocation (Apa)
Warning : you cannot accumulate the tax credit for an employee's employment at a home ascending and deduction of maintenance for the same ascendant.
Nature of employment
The service must be performed by the following persons or organisations:
- Employee of whom you are the direct employer
- Association, company or organisation
- Non-profit organisation for the purpose of home care, whether authorised by social assistance or approved by a social security organisation
The individual may use service provider.
Activities
Services must meet your current needs.
Services performed at home
The following services qualify for the tax credit:
- Home Maintenance
- Small gardening works (including brushing)
- Small DIY jobs
- Home care
- Assistance in the daily activities of life or assistance in social integration for the elderly, disabled or chronically ill who need such benefits at home
- Sign language interpreter, writing technician and full spoken language encoder
- School support or home courses
- IT and administrative support at home
- Preparing meals at home (including time spent at shopping)
- Remote assistance and video assistance, if they allow a fragile person to remain at home
- Maintenance, maintenance and vigilance
- Aesthetic care at home for dependents
- Pet care and walks (excluding veterinary care and grooming) for dependants
- Coordination and delivery of services
Services outside the home
Certain 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 services include:
- Support for children when they are away from home
- Support for dependent persons (elderly, disabled or chronically ill) in their movements outside their home
- Provision of driving of the personal vehicle of dependants (elderly, disabled or chronically ill), from home to work, on the holiday, for administrative procedures
- Provision of driving of the personal vehicle of temporarily dependent persons
- Accompaniment of the same persons in their travels
- Home Meal Delivery
- Collection and delivery of ironed laundry
- Home shopping delivery
- Remote and Video Support
Rate
The tax credit is 50% expenses incurred in the year within a ceiling that depends on your situation.
Aid received to finance the employment of the employee at home must be deducted from the expenditure.
For example, Custom Autonomy Allocation (Apa), optional childcare complement (CMG) or financial assistance from the employer.
Annual expenditure ceiling
General case
The expenditure shall be deducted within €12 000 per year.
This ceiling is increased by €1,500 (not to exceed 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
- Ascendant over 65 years
Costs for small projects and IT assistance are only limited.
Nature of delivery | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of a maximum duration of 2 hours | €500 |
Home IT and Internet Support | €3,000 |
Small gardening works | €5 000 |
These expenses are 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 simulator Cesu.
Estimate the cost of a home job
Urssaf
First year of employment
For 1re year you directly employ a home employee, expenses are deducted up to €15 000.
This ceiling is increased by €1,500, not exceeding the total €18 000 in the following cases:
- Dependent child (€750in the case of alternate custody)
- Member of your household over the age of 65
- Ascendant over 65 years
Costs for small projects and IT assistance are only limited.
Nature of delivery | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of a maximum duration of 2 hours | €500 |
Home IT and Internet Support | €3,000 |
Small gardening works | €5 000 |
These expenses are 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 simulator Cesu.
Estimate the cost of a home job
Urssaf
Invalidity
The expenditure shall be deducted within €20,000 per year in the following cases:
- You are disabled and have to resort to a person for everyday acts
- You have a dependent on an invalid person who lives in your home
- You have a dependent child who is entitled to the special education allowance supplement (no increase possible)
Costs for small projects and IT assistance are only limited.
Nature of delivery | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of a maximum duration of 2 hours | €500 |
Home IT and Internet Support | €3,000 |
Small gardening works | €5 000 |
These expenses are 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 simulator Cesu.
Estimate the cost of a home job
Urssaf
Statement of expenditure
To qualify for the tax credit, you must include the amount of expenses on your tax return.
Home employment expenses paid through the Cesu or Pajemployment are pre-filled on your tax return. You have to check them.
The amount of the tax credit is automatically calculated by the tax authority and shown on your tax notice.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
2022 Online 2021 Income Statement
Ministry of Finance
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Justification of expenditure
To qualify for the tax credit, you must show the following payments:
- Salaries and employee contributions
- Invoices of service providers
Keep the following supporting documents:
- Attestations issued by theUrssaf if it is a direct job
- Invoices issued by associations, companies or recognised organisations
You do not have to attach them to your tax return, but you must be able to provide them to the tax authority at their request.
FYI : an invoice paid in cash will not be accepted as proof.
A deposit of 60% is paid to you mid-January 2022, based on the amount of the tax credit received in 2021.
The balance is paid to you in the summer of 2022, based on your actual expenses.
If you received an overpayment in January, you will have to repay the overpayment in September.
To calculate the amount of the tax credit to which you are entitled, you can use the simulator Cesu.
Estimate the cost of a home job
Urssaf
Employment of a home employee in 2022
You must have your tax domicile in France.
Job Location
The job must be performed in France at one of the following locations:
- Home (in your home) main or secondary, in a residence for the elderly)
- At the home of one of your ascending perceiving Custom Autonomy Allocation (Apa)
Warning : you cannot accumulate the tax credit for an employee's employment at a home ascending and deduction of maintenance for the same ascendant.
Nature of employment
The service must be performed by the following persons or organisations:
- Employee of whom you are the direct employer
- Association, company or organisation
- Non-profit organisation for the purpose of home care, whether authorised by social assistance or approved by a social security organisation
The individual may use service provider.
Activities
Services must meet your current needs.
Services performed at home
The following services qualify for the tax credit:
- Home Maintenance
- Small gardening works (including brushing)
- Small DIY jobs
- Home care
- Assistance in the daily activities of life or assistance in social integration for the elderly, disabled or chronically ill who need such benefits at home
- Sign language interpreter, writing technician and full spoken language encoder
- School support or home courses
- IT and administrative support at home
- Preparing meals at home (including time spent at shopping)
- Remote assistance and video assistance, if they allow a fragile person to remain at home
- Maintenance, maintenance and vigilance
- Aesthetic care at home for dependents
- Pet care and walks (excluding veterinary care and grooming) for dependants
- Coordination and delivery of services
Services outside the home
Some out-of-home services qualify for the tax credit if they are included in a comprehensive offer of services that includes home services.
These services include:
- Support for children under 3 years of age, or children under 18 years of age with disabilities, when travelling outside their home
- Support for children over 3 years of age when travelling outside their home
- Accompaniment of elderly, disabled or chronically ill persons in their movements outside their home
- Provision of driving services for the elderly, disabled or chronically ill, from home to work, on holiday, for administrative procedures
- Provision of driving of the personal vehicle of temporarily dependent persons
- Accompaniment of the same persons in their travels
- Home Meal Delivery
- Collection and delivery of ironed laundry
- Home shopping delivery
- Remote and Video Support
Rate
The tax credit is 50% expenses incurred in the year within a ceiling that depends on your situation.
Aid received to finance the employment of the employee at home must be deducted from the expenditure. For example, Custom Autonomy Allocation (Apa), optional childcare complement (CMG) or financial assistance from the employer.
Annual expenditure ceiling
General case
The expenditure shall be deducted within €12 000 per year.
This ceiling is increased by €1,500 (not to exceed 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
- Ascendant over 65 years
Costs for small projects and IT assistance are only limited.
Nature of delivery | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of a maximum duration of 2 hours | €500 |
Home IT and Internet Support | €3,000 |
Small gardening works | €5 000 |
These expenses are 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 simulator Cesu.
Estimate the cost of a home job
Urssaf
First year of employment
For 1re year you directly employ a home employee, expenses are deducted up to €15 000.
This ceiling is increased by €1,500, not exceeding the total €18 000 in the following cases:
- Dependent child (€750in the case of alternate custody)
- Member of your household over the age of 65
- Ascendant over 65 years
Costs for small projects and IT assistance are only limited.
Nature of delivery | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of a maximum duration of 2 hours | €500 |
Home IT and Internet Support | €3,000 |
Small gardening works | €5 000 |
These expenses are 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 simulator Cesu.
Estimate the cost of a home job
Urssaf
Invalidity
The expenditure shall be deducted within €20,000 per year in the following cases:
- You are disabled and have to resort to a person for everyday acts
- You have a dependent on an invalid person who lives in your home
- You have a dependent child who is entitled to the special education allowance supplement (no increase possible)
Costs for small projects and IT assistance are only limited.
Nature of delivery | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of a maximum duration of 2 hours | €500 |
Home IT and Internet Support | €3,000 |
Small gardening works | €5 000 |
These expenses are 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 simulator Cesu.
Estimate the cost of a home job
Urssaf
Statement of expenditure
To qualify for the tax credit, you must include the amount of expenses on your tax return.
Home employment expenses paid in 2022 will have to be reported in 2023.
Justification of expenditure
To qualify for the tax credit, you must show the following payments:
- Salaries and employee contributions
- Invoices of service providers
Keep the following supporting documents:
- Attestations issued by theUrssaf if it is a direct job
- Invoices issued by associations, companies or recognised organisations
You do not have to attach them to your tax return, but you must be able to provide them to the tax authority at their request.
FYI : an invoice paid in cash will not be accepted as proof.
General case
You directly employ the employee
You have subscribed to the Cesu + service
You opt for an immediate advance of the tax credit
The immediate advance of the tax credit allows you to pay directly part of the salary and expenses owed to your employee at home.
The supplement is taken directly from your account.
You must activate the immediate advance of the tax credit from your Cesu + account. Complete the form. The service will be activated after a minimum of 24 hours.
Cesu Online
Urssaf
Warning : if you want to opt for the immediate advance of the tax credit, you have to ask the employee for permission.
You do not opt for an immediate advance of the tax credit
A deposit of 60% will be 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 the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to pay back the overpayment in September.
You have not subscribed to the Cesu + service
A deposit of 60% will be 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 the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to pay back the overpayment in September.
You use an organisation or a company of personal services
A deposit of 60% will be 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 the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to pay back the overpayment in September.
From April 2022, your personal services organisation may offer you the immediate advance of the tax credit.
In this case, the amount of your tax credit is deducted from the amount of the benefits. The advance payment made in January 2023 will take into account the immediate advance paid in 2022.
You employ a babysitting service
A deposit of 60% will be 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 the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to pay back the overpayment in September.
Please note : the possibility of an immediate advance of the tax credit is foreseen in 2024 for parents who use the Pajemployment service or use a service provider.
You are receiving the Custom Autonomy Allocation (APA)
A deposit of 60% will be 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 the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to pay back the overpayment in September.
Please note : an immediate advance of the tax credit, net of the APA collected, is planned for 2023.
You are receiving the Disability Compensation Benefit (PCH)
A deposit of 60% will be 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 the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to pay back the overpayment in September.
Please note : an immediate advance of the tax credit, net of the PCH collected, is planned for 2023.