Homework: can the employer be exempted from social security contributions?
Verified 26 October 2023 - Legal and Administrative Information Directorate (Prime Minister)
Yes, depending on your situation or age, you can benefit from certain partial payroll tax exemptions or a lump sum deduction if you employ someone at home.
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You are 70 years old or older
Partial exemptions from employers' social security contributions
You are exempt from employer social security contributions.
This exemption shall be capped per month and per household
- to €236.36 paid leave included
- or to €214.90 excluding paid holidays.
It shall be calculated on a remuneration not exceeding €748.80.
The following contributions are due:
- Supplementary Retirement, Provident and Retirement Compensation Contributions (CMEI)
- Contributions paid to the association for the management of the Agirc-Arco: titleContent (AGFF)
- Contributions for unemployment insurance and accidents at work
- Contribution to Final: titleContent
- Solidarity Autonomy Contribution (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions
A simulator is used to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of any contribution exemptions
What needs to be done
You do not have to take any steps or provide any documents.
The exemption is granted automatically.
Flat-rate deduction of employers' social security contributions
No, you cannot take advantage of the flat-rate deduction of contributions.
It does not overlap with exemptions from employers' social security contributions.
You live in a relationship with someone who is 70 years of age or older
Partial exemptions from employers' social security contributions
You are exempt from employer social security contributions.
This exemption shall be capped per month and per household
- to €236.36 paid leave included
- or to €214.90 excluding paid holidays.
It shall be calculated on a remuneration not exceeding €748.80.
Please note
In the case of a household where the 2 persons are over 70 years of age, only 1 exemption is granted.
The following contributions are due:
- Supplementary Retirement, Provident and Retirement Compensation Contributions (CMEI)
- Contributions paid to the association for the management of the Agirc-Arco: titleContent (AGFF)
- Contributions for unemployment insurance and accidents at work
- Contribution to Final: titleContent
- Solidarity Autonomy Contribution (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions
A simulator is used to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of any contribution exemptions
What needs to be done
If you use the Cesu to pay your employee, you must send a written request to the National Universal Service Employment Check Center (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a copy of the identity document containing the date of birth of the person aged 70 or over (family booklet, identity card, passport, copy or extract of the birth certificate).
Who shall I contact
Urssaf service Cesu
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By telephone
0 806 802 378 - (Free service + Variable call price depending on the telephone operator).
Monday to Friday from 9am to 5pm
In Martinique and Guadeloupe: until 11am
In French Guiana: until 12pm
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (Toll free service + variable call price depending on the telephone operator).
By email
Access to contact form
By mail
Urssaf service Cesu
63 de la Montat Street
42 961 Saint-Étienne cedex 9
Flat-rate deduction of employers' social security contributions
No, you cannot take advantage of the flat-rate deduction of contributions.
It does not overlap with exemptions from employers' social security contributions.
You have a child under the age of 20 with a disability
Partial exemptions from employers' social security contributions
You are partially exempt from employer social security contributions if you are in one of the following situations:
- You have a dependent child under the age of 20 who is receiving the Disabled Child Education Allowance (DCEA) or the Disability Compensation Benefit (DCP)
- Your child has a disability rate greater than 80%
The following contributions are due:
- Supplementary Retirement, Provident and Retirement Compensation Contributions (CMEI)
- Contributions paid to the association for the management of the Agirc-Arco: titleContent (AGFF)
- Contributions for unemployment insurance and accidents at work
- Contribution to Final: titleContent
- Solidarity Autonomy Contribution (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions
The following simulator allows you to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of any contribution exemptions
What needs to be done
If you use the Cesu to pay your employee, you must send a written request to the National Universal Service Employment Check Center (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a copy of a valid proof of allocation of this allowance or benefit.
Who shall I contact
Urssaf service Cesu
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By telephone
0 806 802 378 - (Free service + Variable call price depending on the telephone operator).
Monday to Friday from 9am to 5pm
In Martinique and Guadeloupe: until 11am
In French Guiana: until 12pm
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (Toll free service + variable call price depending on the telephone operator).
By email
Access to contact form
By mail
Urssaf service Cesu
63 de la Montat Street
42 961 Saint-Étienne cedex 9
Flat-rate deduction of employers' social security contributions
No, you cannot take advantage of the flat-rate deduction of contributions.
It does not overlap with exemptions from employers' social security contributions.
You receive the Disability Compensation Benefit (DCP) or the Third-Party Compensation Benefit (TPCA) or the Third-Party Enhancement (TPM)
Partial exemptions from employers' social security contributions
You are partially exempt from employer social security contributions if you receive one of these benefits.
The following contributions are due:
- Supplementary Retirement, Provident and Retirement Compensation Contributions (CMEI)
- Contributions paid to the association for the management of the Agirc-Arco: titleContent (AGFF)
- Contributions for unemployment insurance and accidents at work
- Contribution to Final: titleContent
- Solidarity Autonomy Contribution (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions
The following simulator allows you to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of any contribution exemptions
What needs to be done
If you use the Cesu to pay your employee, you must send a written request to the National Universal Service Employment Check Center (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a copy of a valid proof of award of this benefit or of this increase.
Who shall I contact
Urssaf service Cesu
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By telephone
0 806 802 378 - (Free service + Variable call price depending on the telephone operator).
Monday to Friday from 9am to 5pm
In Martinique and Guadeloupe: until 11am
In French Guiana: until 12pm
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (Toll free service + variable call price depending on the telephone operator).
By email
Access to contact form
By mail
Urssaf service Cesu
63 de la Montat Street
42 961 Saint-Étienne cedex 9
Flat-rate deduction of employers' social security contributions
No, you cannot take advantage of the flat-rate deduction of contributions.
It does not overlap with exemptions from employers' social security contributions.
You are receiving Custom Autonomy Allowance (Apa)
Partial exemptions from employers' social security contributions
You are partially exempt from the employer's social security contributions if you collect theApa: titleContent.
The following contributions are due:
- Supplementary Retirement, Provident and Retirement Compensation Contributions (CMEI)
- Contributions paid to the association for the management of the Agirc-Arco: titleContent (AGFF)
- Contributions for unemployment insurance and accidents at work
- Contribution to Final: titleContent
- Solidarity Autonomy Contribution (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions
The following simulator allows you to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of any contribution exemptions
What needs to be done
If you use the Cesu to pay your employee, you must send a written request to the National Universal Service Employment Check Center (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a copy of the Apa Assignment Notification.
Who shall I contact
Urssaf service Cesu
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By telephone
0 806 802 378 - (Free service + Variable call price depending on the telephone operator).
Monday to Friday from 9am to 5pm
In Martinique and Guadeloupe: until 11am
In French Guiana: until 12pm
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (Toll free service + variable call price depending on the telephone operator).
By email
Access to contact form
By mail
Urssaf service Cesu
63 de la Montat Street
42 961 Saint-Étienne cedex 9
Flat-rate deduction of employers' social security contributions
No, you cannot take advantage of the flat-rate deduction of contributions.
It does not overlap with exemptions from employers' social security contributions.
You are 62 years of age or older and you use the assistance of a third party for the ordinary acts of life
Partial exemptions from employers' social security contributions
You are partially exempt from employer social security contributions.
The following contributions are due:
- Supplementary Retirement, Provident and Retirement Compensation Contributions (CMEI)
- Contributions paid to the association for the management of the Agirc-Arco: titleContent (AGFF)
- Contributions for unemployment insurance and accidents at work
- Contribution to Final: titleContent
- Solidarity Autonomy Contribution (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions
The following simulator allows you to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of any contribution exemptions
What needs to be done
If you use the Cesu to pay your employee, you must send a written request to the National Universal Service Employment Check Center (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a certificate of incapacity to perform the ordinary acts of life completed by your attending physician.
Who shall I contact
Urssaf service Cesu
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By telephone
0 806 802 378 - (Free service + Variable call price depending on the telephone operator).
Monday to Friday from 9am to 5pm
In Martinique and Guadeloupe: until 11am
In French Guiana: until 12pm
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (Toll free service + variable call price depending on the telephone operator).
By email
Access to contact form
By mail
Urssaf service Cesu
63 de la Montat Street
42 961 Saint-Étienne cedex 9
Flat-rate deduction of employers' social security contributions
No, you cannot take advantage of the flat-rate deduction of contributions.
It does not overlap with exemptions from employers' social security contributions.
You have an 80% Disability Card or a Disability Inclusion Mobility Card
Partial exemptions from employers' social security contributions
The following contributions are due:
- Supplementary Retirement, Provident and Retirement Compensation Contributions (CMEI)
- Contributions paid to the association for the management of the Agirc-Arco: titleContent (AGFF)
- Contributions for unemployment insurance and accidents at work
- Contribution to Final: titleContent
- Solidarity Autonomy Contribution (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions
The following simulator allows you to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of any contribution exemptions
What needs to be done
If you use the Cesu to pay your employee, you must send a written request to the National Universal Service Employment Check Center (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a double-sided copy of the Disability Card or Disability Inclusion Mobility Card.
Who shall I contact
Urssaf service Cesu
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By telephone
0 806 802 378 - (Free service + Variable call price depending on the telephone operator).
Monday to Friday from 9am to 5pm
In Martinique and Guadeloupe: until 11am
In French Guiana: until 12pm
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (Toll free service + variable call price depending on the telephone operator).
By email
Access to contact form
By mail
Urssaf service Cesu
63 de la Montat Street
42 961 Saint-Étienne cedex 9
Flat-rate deduction of employers' social security contributions
No, you cannot take advantage of the flat-rate deduction of contributions.
It does not overlap with exemptions from employers' social security contributions.
Other
You cannot benefit from partial exemptions from employers' social security contributions.
You receive a lump-sum deduction of employers' social security contributions of €2 if you employ an employee at home.
This deduction applies to each hour worked by the employee (not paid leave).
The Urssaf automatically calculates the lump sum deduction you receive.
Who can help me?
Find who can answer your questions in your region
Urssaf service Cesu
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By telephone
0 806 802 378 - (Free service + Variable call price depending on the telephone operator).
Monday to Friday from 9am to 5pm
In Martinique and Guadeloupe: until 11am
In French Guiana: until 12pm
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (Toll free service + variable call price depending on the telephone operator).
By email
Access to contact form
By mail
Urssaf service Cesu
63 de la Montat Street
42 961 Saint-Étienne cedex 9
Exemption from employer contributions
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