The Chèque Emploi Service Universel (CESU) can be used to pay most home workers (housekeepers, childminders, baby-sitters, gardeners, etc.).
The pre-financed CESU is a means of payment, unlike the "declarative" CESU. It can be used to pay for personal services, regardless of whether the service is provided by an organization or directly by an employee. If the sums due exceed the amount of the pre-financed CESU, you can top them up with any other means of payment.
CESU beneficiaries
- Any employee working for a company that has set up such a scheme.
- Company managers, provided that all employees benefit from the same assistance and under the same terms and conditions.
- As company directors have no employees, they can grant themselves Cesu prefinanced payments with no conditions other than those laid down for tax and social security exemption.
As with gift vouchers, all employees must benefit from the CESU Préfinancé..
Expenses paid by CESU
*(pending 2025 amount)
Activities carried out at home :
- Home maintenance and housework
- Small gardening jobs
- Do-it-yourself services
- Home childcare
- Home tutoring
- Etc
Activities carried out outside the home (as an extension of a home service activity) :
Activities carried out at home :
- Home maintenance and housework
- Small gardening jobs
- Do-it-yourself services
- Home childcare
- Home tutoring
- Etc
To know more
Gift vouchers are attached to "authorized" events, whereas the prefinanced CESU is not. These two possibilities are not mutually exclusive.
Your chartered accountancy firm is at your side to support you in all your endeavours, so don't hesitate to contact us.
