Contents:
- What is CESU URSSAF?
- Who can use CESU URSSAF?
- Declarative vs prefunded CESU
- CESU URSSAF registration
- The employment contract
- The monthly declaration
- The CESU URSSAF payslip
- Tax credit and immediate advance
- Rights of the home employee
- End of contract and termination
- 10 mistakes not to make
- FAQ
1. What is CESU URSSAF?
CESU URSSAF — Chèque Emploi Service Universel — is a simplified scheme managed by URSSAF (via the CNCESU in Saint-Étienne) that allows an individual employer to easily declare and pay social contributions for an employee directly hired at their home.
It avoids the complexity of the DSN (reserved for "professional" employers) and automates:
- Calculation of social contributions (employee + employer)
- Automatic debit from the employer's account
- Generation of the monthly employment certificate (equivalent payslip)
- Tax declaration (pre-filled fiscal section)
- Withholding income tax management for the employee
2. Who can use CESU URSSAF?
CESU URSSAF is for individuals employing someone at their home for personal services:
- Cleaning, ironing
- Gardening (within limits)
- Small DIY work
- Home tutoring
- Child care for children over 6 at home (under 6 falls under Pajemploi)
- Support for elderly or disabled people (excluding medical acts)
- Home meal preparation
- Home laundry pickup and delivery
- Home computer and administrative assistance
3. Declarative vs prefunded CESU
Two tools share the same name:
- Declarative CESU: the online service (cesu.urssaf.fr) for declaring an employee at home. This is the main subject of this guide.
- Prefunded CESU: a payment voucher (paper or digital) financed in whole or part by an employer, social and economic committee, mutual fund, or department. It pays the employee's net salary but does not replace the declaration on the declarative CESU.
4. CESU URSSAF registration
- Go to cesu.urssaf.fr and click "Register".
- Enter your identity, address, RIB and employee details.
- Validate by e-mail or via FranceConnect.
- You receive your CESU number and login.
- You can now declare hours worked each month.
5. The employment contract
A written contract is mandatory as soon as the employment relationship exceeds:
- 4 consecutive weeks, OR
- 8 hours per week over a period of at least 4 weeks.
The contract must specify: identity of parties, hire date, contract duration (CDI or CDD), working hours, workplace, net hourly salary, paid leave, trial period, applicable collective agreement.
6. The monthly CESU URSSAF declaration
Each month (before the 5th of the following month), log into your cesu.urssaf.fr account and declare hours worked, net hourly salary, payment method, and any paid leave.
7. The CESU URSSAF payslip
With CESU URSSAF, you don't have to issue a classic payslip. The monthly employment certificate generated serves as a payslip.
8. Tax credit and immediate advance
You benefit from a 50% tax credit on the total cost (salaries + contributions), within annual limits.
Immediate tax credit advance
Since 2022, the "immediate tax credit advance" service lets you only pay half the employer cost from the monthly declaration. You no longer wait until the following year to recover the tax credit.
9. Rights of the home employee
- Salary at least equal to SMIC, increased by the collective agreement and level
- 2.5 working days of paid leave per month worked
- Public holidays per the collective agreement
- Health, maternity, retirement, unemployment coverage
- Notice and severance pay in case of dismissal
- Occupational medicine
👉 See also our dedicated program Help for cleaning staff.
10. End of contract and termination
Several cases can end an employment contract: resignation, dismissal, mutual termination, end of CDD, employer's death.
In all cases, the employer must give the employee: a work certificate, a France Travail certificate, the final pay statement.
11. Ten mistakes not to make
- Not declaring ("undeclared work") — the employer loses the tax credit and the employee loses rights
- Under-declaring hours actually worked
- Forgetting a written contract above the mandatory threshold
- Confusing gross and net salary
- Forgetting overtime increases
- Not paying paid leave allowance (10%) or not granting actual leave
- Not paying worked public holidays
- Forgetting the occupational medicine information visit
- Not informing URSSAF of a contract end
- Believing prefunded CESU exempts from declaring on CESU URSSAF
12. Frequently asked questions
Does the employee need a single employer to use CESU URSSAF?
No. An employee can be employed by multiple individuals, each declaring on their own CESU URSSAF account.
How long should I keep CESU URSSAF certificates?
At least 5 years, more for retirement-related questions.
Is the tax credit automatic?
Yes, since 2017, the tax credit is paid to all individual employers, whether taxable or not.