Can an individual pay a self-contractor by pre-funded Cesu?
Verified 25 July 2022 - Legal and Administrative Information Directorate (Prime Minister)
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.
The amounts paid to the claimant may, subject to conditions, enable the individual to benefit from tax credit equal to 50% expenditure.
- Labour Code: Articles L7231-1 to L7231-2Human services activities
- Labour Code: Article D7231-1List of Human Services Activities
- General tax code: article 199o
- Circular of April 11, 2019 on the Reporting and Certification of Personal Service Organisations (PDF - 522.8 KB)Declaration and accreditation of personal service organisations
- Individual Employer: home help (personal services)Service-Public.fr
- Pre-funded Cesu titlesCesu Reimbursement Centre
- Cesu SiteUrssaf
- Permitted activities for individual employer (personal services)Ministry of Economy
- Personal Services SiteMinistry of Finance