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Can an individual pay a self-contractor by pre-funded Cesu?

Verified 25 July 2022 - Legal and Administrative Information Directorate (Prime Minister)

Yes, an individual can pay self-entrepreneur with pre-funded.

The activity of the provider the individual's choice shall, however, be within the personal services.

The personal services mainly concern the following activities:

  • Childcare, school support or home courses, accompanying children on their journey
  • Assistance to the elderly and disabled in their homes
  • Assistance to persons in need of personal assistance at home or mobility aid in the local environment to support their home
  • Services to persons at home relating to household or family tasks

The individual may use Pre-funded Cesu to pay all or only part of the sum He owes it to the self-entrepreneur.

Payment of the balance of the amount due may be made in cash (within €1000), by bank transfer or check.

Please note

The amounts paid to the claimant may, subject to conditions, enable the individual to benefit from tax credit equal to 50% expenditure.