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:
- You do not have to file a declaration of employment with the Urssaf. The social part of the Declarative Eesu is used as a declaration of employment.
- You don't have to establish a pay slip. The Urssaf service Cesu calculates and collects payroll taxes and sends the employee a pay slip document if he/she requests it.
- You benefit from the tax credit related to the employment of a homeworker.
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.
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
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.
Membership allows you to have the functionalities of an employer space (for example, downloading a summary report of your declarations, a tax certificate...).
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
Who shall I contact
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).
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.
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.
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.
- Labor Code: Articles L1271-1 to L1271-8Definition and implementation of CESU (L1271-1 to L1271-3), remuneration (L1271-4 and L1271-6)
- Labor Code: Articles D1271-1 to D1271-5-1Social aspects (Article D1271-5)
- Social Security Code: Articles L133-5-6 to L133-5-12Use of the simplified reporting and collection scheme
- Social Security Code: Articles D133-13-8 to D133-13-11Common provisions for declarations - use (D133-13-8), transmission declaration (D133-13-9), CESU accession + (D133-13-11)
- Social Security Code: Articles D133-13-12 to D133-13-15Specific provisions for declarations - declaration entries (D133-13-12), levies and social contributions (D133-13-13)
- National Collective Agreement of Individual Employers and Homework of March 15, 2021
- Join the Universal Service Employment Check (Uses)
- Cesu Online
- Individual Employer: Home Support Worker (Personal Services)Service-Public.fr
- Official website of the individual employer and employeeUrssaf Caisse nationale (formerly Acoss)
- Personal Services SiteMinistry of Finance
- Cesu siteUrssaf
- Cesu website for state civil servantsMinistry of Public Service
- Eesu: current issuesUrssaf
- Employment contract of an employee declared with the Cesu (PDF - 285.4 KB)Urssaf
- CNCesu becomes Urssaf service CesuUrssaf