Financial assistance for personal services and childcare activities

The employer or the CSE can provide financial assistance to its employees to help them finance :

• access to personal services (home maintenance, housework, gardening, shopping, etc.)
• access to out-of-home childcare (crèche, childminder, day-care center, etc.)

Assistance can take the form of a CESU or direct financial aid.

It is not remuneration.

It is exempt from social security contributions and CSG/CRDS up to a limit of :

• a ceiling of €2,265 / beneficiary
• costs actually incurred by the beneficiary.

The aid is tax-free.

The employer paying this aid must :

• draw up for each calendar year an individual summary statement of aid paid to employees
• before February^{1st of} the year following the year in which the aid was paid, provide each beneficiary with a certificate stating the total amount of the aid and specifying that it is tax-free.