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Individual employer: What is the purpose of the Declarative Cesu and how do I join it?

Verified 05 August 2021 - Directorate for Legal and Administrative Information (Prime Minister), Ministry of Economy

The declarative universal service employment check (Cesu) allows the individual employer to fulfill some of his obligations (declaration with the Urssaf, payment of social contributions, establishment of salary slips...). In order to use the Declarative Cesu, the individual employer must first join the Urssaf service Cesu.

The Declarative Cesu allows you to fulfill your employer obligations in a simplified way:

It shall act as an employment contract for occasional tasks of a duration not exceeding 8 hours per week or 4 consecutive weeks in the year. Beyond, and for regular tasks, a employment contract must be established.

FYI  

In order to use the Cesu, the employer and the employee must agree.

You can use the Declarative Cesu to declare and to remunerate an employee an employee engaged in any of the following activities:

  • Maintenance of the house, small gardening work and small crafts work
  • School support or home-based classes
  • 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

FYI  

the Declarative Cesu may not be used for childcare at your home or for the employment of an authorized childminder, if you are receiving assistance from the Caf: titleContent or the MSA: titleContent.

You must join Urssaf service Cesu to be able to use the Declarative Eesu. The application for membership is made via the Internet on the Urssaf service Cesu website.

Join the Universal Service Employment Check (Uses)

Membership allows you to have the functionalities of an employer space (for example, downloading a summary report of your declarations, a tax certificate...).

Reporting Mode

At the time of your membership in Urssaf service Cesu, you must choose the method of reporting salaries.

The declaration of wages is done in two ways, at the choice:

  • Via the Internet on the Urssaf service Cesu website
  • Using the paper social component included in a social component booklet, to be sent to Urssaf service Cesu

Join the Universal Service Employment Check (Uses)

Who shall I contact
  • Urssaf service Cesu

    To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device

    By telephone

    0 806 802 378

    Monday to Friday from 9am to 5pm

    In Martinique and Guadeloupe: until 11am

    In French Guiana: until 12pm

    In Reunion: from 11am to 7pm

    From the foreigner: 00 33 806 802 378 (Toll free service + variable call price depending on the telephone operator).

    By email

    Access to contact form

    By mail

    Urssaf service Cesu

    63 de la Montat Street

    42 961 Saint-Étienne cedex 9

Reporting date

You must report your employee's earnings by 5eme the day of the month following the period of service.

Calculation and levying of contributions

On the basis of your return, Urssaf service Cesu calculates the social contributions (you can do a simulation online).

Cesu Online

At the beginning of the month following that of your return, the Urssaf service Cesu informs you of the amount of the contributions, by mail or in your Employer's area. The levy of contributions shall be made at the end of the month.

Example :

The employer makes the April wage declaration within the first 5 days of May. He then receives the notice of the levy of contributions in early June. Direct debit occurs around 30 June.

With the Cesu + service and with the agreement of your employee, you can delegate to Urssaf service Cesu the entire procedure of payment of the salary. 2 working days after the registration of your declaration, the Cesu takes the salary from your bank account and then pays it, 4 working days after the declaration, to your employee's bank account. The contributions will be collected at the end of the month following receipt of your notice of collection.

Calculation and deduction of income tax

The Cesu + service ensures on your behalf the calculation and deduction of the tax at source of your employee, if it is taxable. You declare his remuneration and your employee receives his net salary deducted from tax 3 days later, in his bank account. The tax is paid directly to the tax administration.

Employee Document

The Urssaf service Cesu then sends your employee a document serving as a salary bulletin if he has opted for the receipt of his bulletins by post. If the employee has an online account, they can access it directly.

FAQ