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 February1st 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.
