Payroll of the home employee employed by an individual
Verified 01 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)
The pay of an employee employed at home by an individual employer is composed of a base salary and ancillary elements (e.g. overtime). How is the basic salary calculated? How are public holidays paid? How are the nights compensated? What are the rules for paying paid leave? What allowances must be paid to the employee? We are taking stock of the regulations.
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 €11.65
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.
The duration of work is regular where the contract of employment provides for any of the following:
- Fixed weekly working time
- Periods of work that recur regularly
In other cases, the duration of the work shall be referred to as "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
For an employee who works 40 hours a week, the monthly gross wage is calculated on the basis of 40 hours a week, rounded to 174 hours a month.
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.
Some situations allow the employee to have allowances in addition to his base salary.
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Supplement for driving a vehicle during working time
If the employee uses his personal vehicle, the employer must pay him mileage allowances.
In addition to his salary, the employee then 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.
This amount may not not be inferior to scale of administration.
He cannot not be superior to tax scale.
To calculate your mileage allowance, you can use a simulator:
Hours of responsible day time
Hours of work during which the employee of an individual employer can use his time for himself while remaining vigilant to intervene if necessary
Hours of responsible daytime attendance are those during which the employee can do what he wants with 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 repeatedly, the hours of responsible day-time attendance shall be paid in hours of actual work.
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 are paid as actual hours of work.
Benefits in kind: accommodation and food
Where the individual employer provides the employee with a meal or accommodation, these are benefits in kind.
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 has 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 from his usual place of residence to his place of work. The employee uses public passenger transport or public bicycle rental services.
As such, it benefits of a support by the individual employer.
Warning
the employee hired under shared care is fully supported.
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.
FYI
overtime is counted weekly from monday at 0 am to sunday at 24 pm
Yes, the employee is compensated for paid leave.
The time of compensation for paid leave may be different if the employer declares his employee by Cesu or not.
Time of payment
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Declaration made by Cesu
Working hours less than 32 hours per month
Compensation includes the paid leave allowance.
The hourly wage is increased by 10% in respect of paid leave.
Working hours equal to or greater than 32 hours per month
The paid leave allowance is paid when the leave is taken.
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
FYI
If the employee agrees, the employer may include it in the monthly remuneration. The hourly wage is then increased by 10% in respect of paid leave.
Other reporting methods
The paid leave allowance is paid when the leave is taken.
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
The rules are different for 1er May and other public holidays.
General case
Compensation for public holidays differs depending on whether the public holiday is worked or unemployed person.
Working holiday
A working holiday is increased by 10%.
Non-working holiday
The employer may decide that the employee does not work on a holiday falling on one day usually worked.
When the holiday falls on a day that is usually worked, the employee's remuneration is held.
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).
FYI
If the holiday falls on a day not normally worked, it is not paid in addition to the usual salary.
May 1
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.
The salary is paid every month.
The salary is paid on the date stipulated in the contract of employment.
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.
FYI
the salary may be paid in cash if the amount does not exceed €1,500.
Disputes shall fall within the jurisdiction of the prud'homme council the domicile of the individual employer.
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Provisions of the Labor Code applicable to employees employed by private individuals (non-exhaustive list)
Attendance at night (Rule 149), overtime (Rule 147), paid leave (Rule 140), public holidays (Rule 139), salary (Rule 146)
Compensation for paid leave under the Eesc (principle)
Compensation for paid leave under the Eusc (32-hour threshold)
Conventional minimum wages applicable to employees of the individual employer as of February 1, 2024
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