Payroll of the home employee employed by an individual
Verified 01 May 2023 - Legal and Administrative Information Directorate (Prime Minister)
The pay of the employee employed at home by an individual employer is composed of a base salary and ancillary elements (overtime...). The use of the Cesu allows, in some cases, to integrate the paid leave allowance with the monthly salary paid. Compensation for public holidays is governed by specific rules.
The gross hourly wage may not be less than the following amounts:
- Minimum hourly wage provided for in the collective agreement
- Smic: titleContent schedule, or €11.52
That's the most advantageous amount.
The calculation of the gross monthly wage varies according to whether the employee has regular or irregular working hours.
Hours of work shall be regular where the contract of employment provides for
- a fixed weekly working time
- or periods of work that are repeated regularly.
In other cases, the duration of work is said to be "irregular".
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Regular working hours
The salary is monthly. It is calculated as follows:
Gross Monthly Wage = Gross Hourly Wage x Number of Hours Worked Per Week x 52 / 12
Irregular working hours
The gross monthly salary shall be calculated on the basis of the number of hours of actual work recorded in the month:
Gross Monthly Wage = Gross Hourly Wage x Number of Hours of Actual Work in Month
Please note
these rules shall apply if the employment contract does not provide for a fixed weekly working time or for periods of work which are regularly repeated.
Supplement for driving a vehicle during working time
In addition to his salary, the employee receives an additional remuneration. This supplement may be a flat-rate premium or a salary increase. The amount is fixed by mutual agreement between the employer and the employee. It is provided for in the contract of employment.
Mileage allowances
If the employee uses his personal vehicle, the employer must pay him mileage allowances. This amount is fixed by the employer and the employee in the employment contract.
This amount may not not be inferior the administrative scale.
Type of vehicle | Up to 2,000 km | From 2,001 to 10,000 km | More than 10,000 km |
|---|---|---|---|
5 HP or less | €0.32 | €0.40 | €0.23 |
6 HP and 7 HP | €0.41 | €0.51 | €0.30 |
8 HP or more | €0.45 | €0.55 | €0.32 |
He cannot not be superior to the tax schedule.
To calculate your mileage allowance, you can use a simulator:
Hours of responsible day time
The day-care hours are those during which the employee has his time for himself while remaining vigilant to intervene (nap of a child for example).
1 hour of responsible day attendance equals 2/3 of 1 hour of actual work.
Please note
if the employee is called upon to intervene on a recurring basis, the hours of responsible daytime attendance shall be paid in hours of actual work.
Night work
Employees who work as babysitters, childminders or life assistants can intervene at night. In this case, he shall receive the following allowances.
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Night attendance allowance
It compensates for the night shift. Depending on the number of interventions per night, the allowance is increased.
The employee intervenes 1 times on certain nights
The employee then receives a lump sum allowance. It may not be less than 1/4 of the contractual hourly wage for an equivalent period of actual work.
The employee intervenes 2 or 3 times on certain nights
The employee then receives a lump sum allowance. It may not be less than 1/3 of the contractual hourly wage for an equivalent period of actual work.
The employee intervenes 4 times and more certain nights
The employee shall be paid normally for the periods of service. He shall receive a lump-sum allowance for the remaining time. It may not be less than 1/3 of the contractual hourly wage for an equivalent period of actual work.
Please note
if every night, the employee shall act at least four times, all hours of night-time attendance being paid in hours of actual work.
Allowance for night-time sick duty
The hours of sick overnight care shall be hours of actual work. They shall be paid on the basis of the gross hourly wage laid down in the employment contract.
Benefits in kind: accommodation and food
The individual employer must take into account the benefits in kind provided to determine the salary to be paid (meals, accommodation).
He must deduct from net salary the following amounts:
- €4.70 per meal,
- €71 per month for housing. If the size of the dwelling justifies it, a higher evaluation may be provided for in the contract.
However, no amount is deducted for the accommodation if the employee is required to sleep on the spot.
Please note
benefits in kind which the employee ceases to receive during leave shall not be deducted from his remuneration.
Transport costs are expenses incurred by the employee to travel to the workplace. The employee uses public passenger transport or public bicycle rental services.
As such, it benefits of a support by the individual employer, up to 50 % of the price of his subscription voucher.
Hours of work shall be regular where the contract of employment provides for
- a fixed weekly working time
- or periods of work that are repeated regularly.
In the absence of such information, working hours are irregular.
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Regular working hours
The overtime surcharge applies when the actual number of hours worked exceeds 40 hours per week.
Overtime shall be paid monthly or recovered within 12 months under the conditions laid down in the contract of employment.
The surcharge for overtime shall be set at 25 % for the first 8 hours and at 50 % for the following hours.
Irregular working hours
The overtime increase applies when the number of hours of actual work exceeds an average of 40 hours per week calculated over 8 consecutive weeks.
Overtime shall be paid monthly or recovered within 12 months under the conditions laid down in the contract of employment.
The surcharge for overtime shall be set at 25 % for the first 8 hours and at 50 % for the following hours.
Shared custody
The overtime surcharge applies when the total number of hours of actual work exceeds 40 hours per week.
Overtime shall be paid monthly or recovered within 12 months under the conditions laid down in the contract of employment.
The surcharge for overtime shall be set at 25 % for the first 8 hours and at 50 % for the following hours.
Amount
The most advantageous amount for the employee is paid by the employer according to the following 2 calculation methods:
- 10% of the total gross remuneration received during the reference period (from 1er June of the previous year to May 31 of the current year)
- Maintenance of the salary which would be payable for working time equal to leave
Payment
Compensation for paid leave differs if the employer declares his employee by Cesu or not.
Declaration made by Cesu
Working hours less than 32 hours per month
Compensation includes the paid leave allowance.
Working hours equal to or greater than 32 hours per month
The paid leave allowance is paid when the leave is taken.
If the employee agrees, the employer may include it in the monthly remuneration.
Other reporting methods
The paid leave allowance is paid when the leave is taken.
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General case
Working holiday
A working holiday is increased by 10%.
Non-working holiday
The employer may decide that the employee does not work on a public holiday falling on a day normally worked.
Where the holiday falls on a day which is normally worked, the employee's remuneration shall be maintained.
An employee who has been present on the day of work before the holiday and on the day of work after the holiday shall be entitled to such maintenance.
The employee also benefits from this maintenance if an absence authorization has been granted beforehand by the employer (paid leave for example).
Special case of 1 May
The 1er may is a public holiday unemployed person.
An employer who does not make his employee work on 1er may shall pay him normal remuneration if that holiday falls on a day normally worked, unconditional seniority.
Please note
if justified by the nature of the activity (e.g. support for dependent persons), the home-based employee who works on 1er mai benefits doubling his remuneration.
Payment of the salary shall be made on a fixed date and no later than the last day of the month.
The individual employer may use the following means of payment: transfer, check, Cesu securities pre-financed or cash.
The employer must give the employee a pay slip unless he uses the Cesu or Pajemploi.
Disputes shall fall within the jurisdiction of the prud'homme council the domicile of the individual employer.
Who can help me?
Find who can answer your questions in your region
Telephone administrative information - Allo Public Service
The informants who answer you belong to the ministry responsible for labor.
Cost: free service
Attention: the service does not respond questions relating to unemployment compensation and representations to Pôle emploi, civil servants or public service contractors, the amount or payment of social, wage or employer contributions.
The service is available at the following times:
- Monday: 8.30am to 5.30pm
- Tuesday: 8:30 to 12:15
- Wednesday: 8:30 to 12:15
- Thursday: 8.30am to 5.30pm
- Friday: 1 p.m. to 4:15 p.m
- Labor Code: Article L7221-2Provisions of the Labor Code applicable to employees employed by private individuals (non-exhaustive list)
- Order of 3 July 2006 fixing the rates of kilometric allowances
- National Collective Agreement of Individual Employers and Homework of March 15, 2021Attendance at night (Rule 149), overtime (Rule 147), paid leave (Rule 140), public holidays (Rule 139), salary (Rule 146)
- Labor Code: Articles L1271-1 to L1271-8Compensation for paid leave under the Eesc (principle)
- Labor Code: Articles D1271-1 to D1271-5-1Compensation for paid leave under the Eusc (32-hour threshold)
- Conventional minimum wages applicable to employees of the individual employerConventional minimum wages applicable to employees of the individual employer as of May 1, 2023
- Cesu Online
Online service
- Urssaf Service Pajemploi en ligne
Online service
FAQ
- What are personal services activities and how can they be used?
- Homework: can the employer be exempted from social security contributions?
- Individual employer: What is the purpose of the Declarative Cesu and how do I join it?
- Declarative or pre-funded Cesu: what differences?
- Can an individual employer pay his employee with a Cesu pre-funded?
- Individual Employer: Home Support Worker (Personal Services)Service-Public.fr
- Individual employer: working time of the employee employed at homeService-Public.fr
- Income Tax - Home-based Employee Employment Tax CreditService-Public.fr
- Official website of the individual employer and employeeUrssaf Caisse nationale (formerly Acoss)
- Personal Services SiteMinistry of Finance
- Conventional minimum wages as of May 1, 2023Ministry of Labor
- Employee employed at home for personal services: contribution ratesUrssaf
