Can an individual pay a self-employed person with Cesu pre-funded?

Verified 21 December 2023 - Legal and Administrative Information Directorate (Prime Minister)

Yes, an individual can pay the self-employed person with the Cesu pre-financed.

The activity that the self-employed person carries out at domicile of individual duty however raise of the personal services.

Depending on the service provided, the self-contractor will have to before to have made a declaration, obtained approval or applied for authorization of activities.

Personal services involve mainly the following activities:

  • Custody of children, school support or course at home, accompaniment children on the move
  • Support to persons elderly or handicapped at home
  • Support to persons in need of aid personal assistance in their home or mobility assistance in the surrounding environment to help them maintain their domicile
  • Services to persons at their domicile concerning tasks housewives or family

The individual can use the prefunded Cesu to pay all or only part of the sum that he owes to the self-entrepreneur.

Payment of the remainder of the amount due may be made in cash (up to €1,000), by bank transfer or check.

Please note

Amounts paid to the provider may allow the individual to benefit, under conditions, from a tax credit equal to 50% expenses.