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
National Center for Employment and Universal Service Checks (CNCesu)
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By phone
0 820 00 23 78
Monday to Friday from 9am to 5pm
In Martinique and Guadeloupe: until 11am
In Guyana: until 12:00
At the Meeting: from 11am to 7pm
From abroad: 00 33 820 00 23 78 (variable rate depending on the telephone operator)
Purple or enhanced number: service €0.12 /min + price of a call
By email
Go to contact form
By mail
National Employment Center universal service
63, rue de la Montat
42 961 Saint-Étienne cedex 9
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).
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.
- Labor Code: Articles L1271-1 to L1271-8Definition and implementation of the CESU (L1271-1 to L1271-3), compensation (L1271-4 and L1271-6)
- Labor Code: Articles D1271-1 to D1271-5-1Mentions on the social component (Article D1271-5)
- Social Security Code: Articles L133-5-6 to L133-5-12Use of the simplified system for reporting and collecting contributions
- Social Security Code: Articles D133-13-8 to D133-13-11Provisions common to 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 - particulars declaration (D133-13-12), levy of social contributions and contributions (D133-13-13)
- National collective agreement of the employees of the individual employer of November 24, 1999
- Join the Universal Service Employment Check (Uesc)
Online service
- Cesu online
Online service
FAQ
- Individual employer: home help (personal services)Service-Public.fr
- Official site of the individual employer and the employeeCentral Social Security Agency (Acoss)
- Personal Services SiteMinistry of Finance
- Cesu siteUrssaf
- Cesu website for State civil servantsMinistry of Public Service
- Cesu: questions of the momentUrssaf
- Employment contract of an employee declared with the Cesu (PDF - 285.4 KB)Urssaf
- Understanding Source PickingUrssaf