The CESU (universal service employment check) allows an employer to an employee at home simplify procedures for hiring and payment, especially vis-à-vis Urssaf. Cesu the instructions.
- 1 Using Cesu
- 2 our video
- 3 Employment contract
- 4 Employers and Cesu
- 5 Where to get the Cesu?
- 6 Online registration
- 7 Declaration
- 8 book
- 9 Check
- 10 Operation Cesu
- 11 Payment of wages
- 12 Employee rights
- 13 Paid vacation
- 14 Holidays
- 15 minimum salary
- 16 foresight
- 17 termination
- 18 Cesu prefunded
Use of the CESU is possible for the services and activities listed on our Cesu sheet: which activities and services? An individual may well have recourse when it wants to hire a baby sitter, a maid, a gardener, etc.
The use Ticket CESU simplifies the hiring formalities of home by providing employee including the employer of a prior declaration of hiring, the calculation of contributions, establishment of payslips or statement quarterly to URSAFF. Note that using the CESU can be done with the agreement of the employee.
The advice of Eric Roig, founding director of droit-finances.net
In principle, the use of Cesu does not exempt to establish a written contract between the individual and his employee.
Exceptionally, the collective agreement of the particular employer, however, provides that the establishment of an employment contract is not mandatory when the duration of the services performed by the employee does not exceed 8 hours per week or 4 weeks in the year . In these cases, the use of Cesu allows to evade this obligation but writing a contract remains however advised.
The agreement must mention the working conditions, the employee's qualifications and remuneration and schedules. It is also possible to provide a trial period in the contract, but its duration may not exceed one month, renewable once.
The employer must also tell the employee the applicable collective agreement. An updated copy of it must be kept at its disposal.
The Urssaf provides specific employers an example of a work contract in the form of a form to complete. This document is available directly online on internet: download the employment contract model Cesu.
Employers and Cesu
All individuals residing in France that directly employ a home employee can use the universal service employment check.
Where to get the Cesu?
To purchase Cesu, the individual must go to his bank and adhere to the device "bank Cesu" run in association with Urssaf. Once registered its membership and created Cesu account, social contributions due to the different agencies will be deducted directly from their bank account.
Individuals can also get pre-financed Cesu to their employers, works council, local authorities or some social organizations. They must in this case, to allow debit of social security contributions on the employee's remuneration, to register with the URSSAF or Pajemploi center for childcare.
Enrollment in Cesu can also be made online via the website cesu.urssaf.fr
The employer may include an employee Register online and declare earnings.
Online tool estimates the cost of the employee.
When you join, you must choose between declaring your employee online or by paper component from a Cesu book.
The check of the National Center universal service employment (CNCesu) automatically send you your book, including 20 social aspects. Renewing your book takes place automatically when you use the 16th social component.
The edition of the checkbook Cesu is managed by your bank, not by the CNcesu. It will allow you to pay your employee. If you have multiple employees, you can use the same checkbook for each of them.
The Cesu functions as a check:
- the particular gives the home a Cesu employee with the amount of net pay and sends the social component to Cnesu (Cesu the national agency responsible for managing the device);
- the employee table it in his bank and is credited with the sum due to him;
- social contributions are levied directly on behalf of the individual employer.
Payment of wages
The use of pre-financed Cesu check is not mandatory to pay his employee. The employer can freely choose to pay wages by conventional bank check, bank transfer or even cash (a maximum of 1500 euros).
The employee paid with Cesu has rights, like any employee. If it allows an individual employer to pay for personal services activities, Cesu does not exempt from the rules prescribed by the labor code and the national collective agreement for employees of the particular employer that apply to it.
This agreement must be applied by every employer, in his private home, an employee to work from home to familial or household.
In terms of paid leave, employees are entitled to five weeks of leave for an entire year of work, regardless of the usual work schedule. If the employer decides to impose additional leave, the absence of specific provisions in the employment contract, he is obliged to pay the employee an indemnity which may not be less than the salary that would be due for the same period worked.
Regarding the holidays, the collective agreement provides that public holidays, other than May 1, are not necessarily paid legal. Their unemployment, if it is decided by the employer, may be the cause of a decrease in employee compensation under certain conditions.
The remuneration of domestic workers must also comply with wage levels under the agreement are based on the type of employment and seniority.
Finally, employees in this sector benefit from a specific pension system in the event of work disability or incapacity, an organization, the supplementary pension Institute for domestic workers (IRCEM) pays the employee, according to the cases, additional compensation, annuity, etc. The IRCEM is also supplementary pension organization which is affiliated with any employee of home.
When a particular employer wishes to separate from an employee, use of Cesu does not exempt to respect the dismissal procedure imposed by the labor law. It must respect the rules set by both the Labor Code and the collective agreement of the particular employer. Here are the main rules to know about this procedure.
The employer must first summon the employee to an interview prior to dismissal by registered mail or delivered by hand against receipt. This letter should be sent at least 5 working days prior to the interview. During this interview, the employer tells the employee the reasons for the proposed dismissal and collects his explanations. Having met a minimum of 2 working days from the date of the interview, the employer must then send a letter of dismissal to the employee by letter sent by registered mail with return receipt.
Unless serious misconduct or gross negligence by the employee, it is mandatory to comply with a notice period during which the individual employer and employee continue to be subject to their reciprocal obligations. The time from the starting point begins at the date of the first presentation of the letter of dismissal by the factor.
The notice period to be respected depends on the employee's seniority. There is one week in case of lower seniority than 6 months, one month in case of seniority between 6 months and 2 years and 2 months in case of equal or greater length in 2 years.
The particular employer must pay the employee severance pay to which he is entitled. It is not possible to pay the amount with Cesu, these benefits are not subject to social contributions.
At the termination of the employment contract, the employer must provide several documents to employee a work certificate, a receipt for final settlement and employment center certificate.
To help, Urssaf published form templates that you can download online:
- Download Cesu balance of any account;
- Download Cesu work certificate.
The pre-financed Cesu have a lump sum to be paid to the employee by the issuing organization (company, works council, etc.), social security contributions are deducted from the bank account of the individual. In this case, the individual can naturally complement the remuneration of employee home with a traditional bank Cesu.
As part of its policy of social benefits, private or public employers can offer employees of pre-financed Cesu to enable them to pay for services at home provided by a person authorized body or an employee or childcare outside the home (crèches, childminders, etc.).
The employer is free to determine the procedures for allocation of pre-financed Cesu, for example by limiting them to certain services (for children), modulating the participation based on income and family responsibilities of the employee, etc. Once these defined terms, it must obtain these pre-financed Cesu from an issuer.
Tax and benefits
The participation of the company and / or works council is exempt from employee and employer social security contributions, provided it does not exceed 1830 euros per year per employee. The latter is also exempt from tax on the aid obtained, within the same ceiling.
The participation of the business is also considered as a deductible expense in earnings, to a maximum of 1830 euros per year per employee.
Better still, the companies also benefit from a tax credit equal to 25% of their participation in the financing of Cesu, within the limit of EUR 500 000 per year.
Example: TPE grants to each of its three employees 1,500 euros in pre-financed Cesu. She may deduct 4,500 euros of its taxable income and will have their tax reduced profits from 1125 euros.
See as well
- home job: salary costs and allowances
- Cesu: which activities and services?
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