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Individual employer: What is the purpose of the Declarative Cesu and how can it be adhered to?

Verified 21 January 2020 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy

The declaratory Cesu is a mechanism that allows the individual employer to fulfill his obligations as an employer (declaration with the Urssaf, payment of social contributions, drawing up of salary slips...). To use the declarative Cesu, the individual employer must first join the Cesu National Center (CNCesu).

The Reporting Code allows you to fulfill your employer obligations in a simplified way:

  • You do not have to make a declaration of employment with the Urssaf. The social component of the Reporting Center is a declaration of employment.
  • You do not have to write a pay slip. The Cesu National Center (CNCesu) calculates and collects social security contributions and sends the employee a document that is valid as a pay slip.
  • You benefit from home-based employee tax credit..

You can use the Reportable Account to report and remunerate an employee for any of the following activities:

  • Household maintenance, small gardening works and small DIY work
  • School support or home courses
  • Aesthetic care at home for dependent persons
  • Home meal preparation (including time spent at shopping)
  • Delivery of meals and home shopping and collection and home delivery of ironed laundry
  • IT and administrative support at home
  • Pet care and walks for dependent people
  • Temporary home maintenance and vigilance
  • Remote Assistance and Video Assistance
  • Sign language interpreter, written technician and full spoken language coder
  • Driver's allowance for the personal vehicle of any person who has a temporary disability and of elderly, disabled or chronically ill persons
  • Assistance in daily living arrangements or assistance in social integration for elderly, disabled or chronically ill persons who need such benefits at home or personal assistance at home for families in need and for any person who has a temporary disability (excluding medical care)
  • Driver's allowance for the personal vehicle of any person who has a temporary disability and of elderly, disabled or chronically ill persons
  • Accompaniment of children and any person who has a temporary disability, as well as elderly, disabled or chronically ill persons on their journey outside their home

FYI  

the self-declared Cesu cannot be used for the care of children, whether at your home or for the employment of a maternal assistant approved.

You must join the National Center of the Cesu (CNCesu) in order to use the declarative Cesu. The application is made by internet on the CNCesu website.

Join the Universal Service Employment Check (Uesc)

Membership allows you to have the functionality of an employer space on the Cesu website (for example, downloading a summary report of your returns, a tax certificate...).

Reporting Mode

At the time of your membership in CNCesu, you must choose the method of reporting salaries.

The declaration of wages is made in 2 ways, with the choice of:

  • by internet on the CNCesu website,
  • with a paper social component included in a social voucher booklet, to be sent to CNCesu.

Join the Universal Service Employment Check (Uesc)

Who shall I contact

Reporting date

You must report your employee's remuneration by 5second day of the month following the period of activity.

Calculation and assessment

On the basis of your statement, the CNCesu calculates social security contributions (you can do a simulation online).

Cesu online

At the beginning of the month following your return, the CNCesu will inform you of the amount of the contributions, by mail or in your Employer area. Contributions shall be deducted at the end of the month.

For example, the employer makes the April salary return within the first 5 days of May. He then receives the notice of assessment in early June. Direct debit is due around 30 June.

With the Cesu + service and with the agreement of your employee, you can delegate to the CNCesu the entire salary payment procedure. 2 working days after you have registered your return, the Cesu takes the salary from your bank account and then pays it, 4 working days after the return, into your employee's bank account. Contributions remain levied at the end of the month following receipt of your notice of deduction.

Calculation and levying of income tax

From 1to January 2020, the Cesu + service ensures for your account the calculation and the levying of tax at source of your employee, if it is taxable. You report his/her remuneration and your employee receives his/her net salary deducted from tax 3 days later, in his/her bank account. The tax is paid directly to the tax administration.

Employee Document

The CNCesu then sends your employee a document that is equivalent to a salary slip.