Can an individual employer pay an employee with a Cesu pre-funded?

Verified 02 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)

One Cesu: titleContent Prefunded is a means of payment that allows you to pay all or part of your salary at home. The employer must report the remuneration paid to the Urssaf service Cesu (or CNCesu). How to get a Cesu pre-funded? What benefits can be paid for with a pre-funded Cesu? How does the employee receive the refund of a prefunded Eesu? We're doing an update on the regulations.

One Cesu: titleContent pre-financed (or Cesu) is a special payment instrument with a defined amount.

It makes it possible to pay all or part of the employee's salary. To use this method of payment, the employer must have the agreement of the employee.

It takes the form of a check book or dematerialized Cesu (E-Cesu).

The title Cesu has a effective date.


If the amount of the pre-financed Cesu voucher is not sufficient to cover the entire salary, the employer must supplement it by any other means of payment at his convenience.

A title Cesu: titleContent pre-financed can be obtained from the employer (private or public) if he proposes to his staff.

A pre-financed Cesu voucher may also be issued to its beneficiary by the financiers of social benefits. Examples:

  • Departmental Councils
  • Communal Social Action Centers (CCAS)
  • Family allowance or sickness insurance fund
  • Mutual
  • Supplementary pension funds

It is issued by a authorized body.

One Cesu: titleContent pre-funded can be used for to remunerate an employee which carries out any of the following activities:

  • Maintenance of the house, small gardening work and small crafts work
  • School support or home-based classes
  • Childcare
  • Aesthetic care at home for dependent people
  • Preparing meals at home (including time spent shopping)
  • Delivery of meals and groceries at home and collection and delivery of ironed linen at home
  • IT and administrative support at home
  • Pet care and walks for dependent people
  • Temporary maintenance, maintenance and vigilance at home
  • Remote and video support
  • Sign language interpreter, writing technician and spoken language coder
  • Driving benefit for the personal vehicle of any person with a temporary disability or elderly, disabled or chronically ill persons
  • Accompaniment to any person with a temporary disability or to an elderly, disabled or chronically ill person when traveling outside their home
  • 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
  • Personal home help for vulnerable families and anyone with temporary disabilities (excluding medical care)
  • Accompanying children on their journeys outside their homes

A pre-funded Cesu can be used by an individual employer to pay a nursery assistant or a local community care facility (nursery, child care center, etc.).


An individual may pay a provider with prefunded Cesu whether the activity depends on the personal services sector.

The employee can request the refund of a Cesu pre-financed by post, by Internet or by depositing it in his bank.

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By post

The employee should contact the Cesu Reimbursement Center (CRCesu) to obtain a remittance note.

Once the remittance slip has been obtained, the employee sends the Cesu pre-financed by the Post Office to the CRCesu.

The CRCesu website explains how to do the mailing process:

Via the Internet

The employee logs into his or her personal space on the CRCesu website. Fills in the requested information.

The CRCesu website explains how to do the process of sending by internet:

Bank deposit

The employee can deposit a pre-funded Cesu at the bank counter.

He must, before going to the counter, contact their bank to find out if they accept the Cesu pre-financed.

If the bank accepts the pre-financed Cesu, the employee contact the CRCesu to obtain a deposit slip.

The website of the CRCesu presents how to do the process of bank deposit:

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