Verified 15 January 2022 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ?
The au pair is hired by an individual employer. He carries out family or household tasks (e.g. childcare, small household work). In return, his remuneration consists exclusively of benefits in kind (housing, food).
The au pair is hired by an individual employer to carry out household tasks (cleaning, ironing, childcare, for example).
He gets a compound salary exclusively benefits in kind (accommodation, food...).
A contract of employment is established between the individual and the employee. It depends on collective agreement national private employers and home employment.
There is no age or nationality requirement.
An individual who hires an au pair must report it to theUrssaf: titleContent using a form.
The au pair cannot be registered with the Cesu or Pajemploi.
This form must be sent within 8 days of hiring the employee, preferably by letter with RAR: titleContent.
Who shall I contact
If this is a 1re declaration, this form also serves as an application for registration as an individual employer.
If the employee does not have a social security registration number, the form allows to request it.
An application for registration of the au pair may also be made to your CPAM: titleContent.
Each quarter,Urssaf: titleContentprovides the individual employer with a completed simplified declaration (DNS) for the purpose of calculating contributions.
The individual employer completes this return.
He returns this declaration to the Urssaf, respecting the return date indicated on it.
In light of this declaration, the Urssaf sends the individual employer a notice of termination of the contributions due.
the employment of an au pair shall allow the reduction or credit for family employment. At the end of the year,Urssaf: titleContent provide the individual employer with a certificate of entitlement to this tax benefit.
The au pair is paid in kind (accommodation, meals).
The National Collective Agreement for Individual Employers and Home Employment defines a flat-rate estimate of benefits in kind:
- €4.70 per meal
- €71 per month for accommodation
If the actual value of the benefits provided is greater than these amounts (including accommodation), it must be specified in the employee's employment contract. It is then this real value that is taken into account in determining plate contributions due by the individual employer.
The pay of the au pair shall not be less than the minimum wage established by the collective agreement or Smic: titleContent.
It is equal to the conventional minimum wage × the number of hours worked under the contract.
The individual employer must issue a pay slip to the employee. It should mention the representative value of benefits in kind.
Accommodation must be decent and not present a risk to the health and safety of the employee.
It shall be equipped with a closure system.
The accommodation is furnished. Employee approval is required if not furnished.
An inventory shall be drawn up by the parties on the occasion of the delivery and return of the accommodation.
The employee shall ensure the maintenance, proper use and cleanliness of the premises.
Processing work is prohibited. Improvement and beautification work is subject to the agreement of the employer. This work shall be borne by the employee unless otherwise agreed by the parties.
The au pair is dependent on the general social security system concerning sickness, maternity, accidents at work and basic retirement.
It is dependent on the Supplementary Retirement Fund for Employees of Individuals (IRCem).
Finally, regarding unemployment insurance, it is dependent on Pôle emploi.
- Au pairUrssaf
- Peer employee contribution ratesUrssaf
- Site of an Individual's Employee Supplementary Retirement Fund (EMWRI)Supplementary Retirement Fund - Employees of Individual Employers (Icem)
- Urssaf siteUrssaf