1. Verify your situation falls under CESU URSSAF
CESU URSSAF covers personal services performed at the employer's home or close vicinity (gardening, cleaning, child care over 6, tutoring, support for elderly excluding medical acts).
What does not fall under CESU URSSAF:
- The registered childminder who cares for the child at her own home → falls under Pajemploi.
- Child care for under 6 at your home → also falls under Pajemploi.
- Work performed by a personal services company (you are then a customer, not employer).
2. Verify the employee's identity and right to work
Request a valid ID. For foreign employees, verify the validity of the residence permit authorizing work in France. This is a legal obligation.
3. Calculate the correct net hourly salary
Net hourly salary cannot be lower than:
- The SMIC net hourly rate
- The collective agreement minimum for individual employers and home employment, depending on the function level
4. Verify the written contract threshold
Beyond 4 consecutive weeks or 8 weekly hours over at least 4 weeks, a written employment contract is mandatory.
5. Prepare paid leave allowance
Two options:
- Pay 10% of net salary monthly as paid leave allowance (simplest).
- Maintain salary during effectively taken leave (more traditional but more constraining).
6. Anticipate the tax credit and immediate advance
You benefit from a 50% tax credit on total cost. Since 2022, you can activate the "immediate tax credit advance" service to only pay half from the monthly declaration.
7. Plan for occupational medicine
Every home employee must benefit from an information and prevention visit. For individual employers, this is handled by IRP Auto or contracted occupational medicine. Often forgotten.
Recap
- Verify CESU URSSAF coverage (vs Pajemploi)
- Verify identity and right to work
- Calculate net hourly salary at least equal to collective minimum
- Establish written contract if necessary
- Choose paid leave option
- Activate immediate tax credit advance
- Organize occupational medicine