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Income Tax - Home-based Employee Employment Tax Credit
Verified 06 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Do you employ an employee at home, on-line or through a personal service provided by an association, company or registered organization? You can benefit, under conditions, from a tax credit. We present you with the information you need to know.
What applies to you ?
Employment in 2023
You must have your tax domicile in France.
Location of employment
The employment must be exercised in France in one of the following places :
- At home (in your residence) principal or secondary, in a residence for the elderly)
- At the home of one of your ascendants who perceives Custom Autonomy Allocation (Apa)
Warning
you cannot accumulate an employee's employment tax credit in the home of a ascendant and the deduction of maintenance for the same ascendant.
Nature of employment
The service must be performed by the following persons or organizations:
- Employee of which you are the direct employer
- Registered association, company or body
- A non-profit organization whose purpose is to provide home help, whether it is authorized by the social assistance or contracted by a social security body
The individual may use a provider or authorized representative body.
Activities concerned
Services must meet your current needs.
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Services performed at home
The following services qualify for the tax credit:
- Maintenance of the house
- Small gardening operations (including brush clearing)
- Small crafts work
- Home Child Care
- Assistance in the daily activities of life or assistance with social integration for elderly, disabled or chronically ill people who need such benefits at home
- Sign language interpreter, writing technician and spoken language coder
- School support or home-based classes
- IT and administrative support at home
- Preparing meals at home (including time spent shopping)
- Remote assistance and video-assistance, if they allow the home support of a fragile person
- Temporary maintenance, maintenance and vigilance at home
- Aesthetic care at home for dependent people
- Pet care and walks (excluding veterinary care and grooming) for dependent persons
- Coordination and delivery of services
Services provided outside the home
Some services performed outside the home qualify for the tax credit if they are included in a global service offering which includes services performed at home.
These are:
- Accompanying children on their journeys outside their homes
- Support for dependent persons (elderly, disabled or suffering from chronic diseases) in their travel outside their home
- Driving services for dependent persons (elderly, disabled or chronically ill), from home to work, on holiday, for administrative formalities
- Driving services of the personal vehicle of temporarily dependent persons
- Accompanying these same people on their journeys
- Meal delivery at home
- Collection and home delivery of ironed linen
- Home shopping delivery
- Remote and video support
Rate
The tax credit amounts to 50% expenses incurred in the year up to a maximum that depends on your situation.
Aid received to finance the employment of the home-based worker must be deducted from expenditure.
For example, Custom Autonomy Allocation (Apa), on free choice of custody supplement (CMG) or financial assistance from the employer.
Annual expenditure ceiling
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General case
Expenditure shall be retained up to €12,000 per year.
This ceiling shall be increased by €1,500 (may not exceed in total €15,000) in the following cases:
- Dependent child (€750 in the case of alternate custody)
- Member of your household over the age of 65
- Ascending over 65 years
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €12,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
First year of employment
For 1re in the year you directly employ an employee at home, expenses are deducted up to €15,000.
This ceiling shall be increased by €1,500, without being able to exceed in total €18,000 in the following cases:
- Dependent child (€750 in the case of alternate custody)
- Member of your household over the age of 65
- Ascending over 65 years
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €15,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
Disability
Expenditure shall be retained up to €20,000 per year in the following cases:
- You are disabled and need to use a person for everyday acts
- You have a dependant who is disabled and lives at home
- You have a dependent child who is entitled to the special education allowance supplement (without any possible increase)
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €20,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
Declaration of expenditure
To qualify for the tax credit, you must enter the amount of the expenses on your income tax return.
Home employment expenses paid through the Cesu: titleContent or Pajemploi are pre-filled on your tax return.
You have to check them.
Warning
You must specify types of services to the person for whom the expenses were incurred (e.g., cleaning, child care, small gardening) on your return.
The amount of the tax credit is automatically calculated by the tax authority and is shown on your tax notice.
Supporting documents for expenditure
To qualify for the tax credit, you must have proof of the following payments:
- Wages and social contributions of the employee
- Invoices from provider organizations
Keep the credentials following:
- Certificates drawn up by theUrssaf: titleContent if it is a direct job
- Invoices issued by approved associations, companies or bodies
You don't have to attach them to your tax return, but you have to be able to provide them to the tax administration, if they ask for them.
FYI
an invoice paid in cash will not be accepted as proof.
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
You employ the employee directly
You have subscribed to the Cesu + service
The immediate advance of the tax credit allows you to directly pay part of the salary and expenses owed for your employee at home.
The supplement is charged directly to your account.
One down payment of 60% is paid to you January 2024, based on the amount of the tax credit received in 2023.
The balance you get paid in summer 2024, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You have not subscribed to the Cesu + service
One down payment of 60% is paid to you January 2024, based on the amount of the tax credit received in 2023.
The balance will be paid to you in summer 2024, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You are using an organization or company of personal services
You are concerned if you use an intermediate body under the following conditions:
- Department provider
- Department representative
- Connecting platform
The intermediary may be an association, a company or an authorized self-contractor.
One down payment of 60% is paid to youJanuary 2024, based on the amount of the tax credit received in 2023.
The balance you get paid in summer 2024, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Your personal care organization may offer you the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of the benefits. The down payment made in January 2024 reflects the immediate advance paid in 2023.
You're a child care worker
Child under 6 years
One down payment of 60% is paid to you January 2024, based on the amount of the tax credit received in 2023.
The balance you get paid in summer 2024, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Child over 6 years
You are concerned if you have your child over the age of 6 at home, for whom you can no longer benefit from the free choice of custody complement.
One down payment of 60% is paid to youJanuary 2024, based on the amount of the tax credit received in 2023.
The balance you get paid in summer 2024, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Your personal care organization may offer you the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of the benefits. The advance payment made in January 2024 reflects the immediate advance received in 2023.
You are receiving Custom Autonomy Allowance (APA)
One down payment of 60% is paid to you January 2024, based on the amount of the tax credit received in 2023.
The balance you get paid in summer 2024, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You are receiving the Disability Compensation Benefit (DCP)
One down payment of 60% is paid to you January 2024, based on the amount of the tax credit received in 2023.
The balance you get paid in summer 2024, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Employment in 2024
You must have your tax domicile in France.
Location of employment
The employment must be exercised in France in one of the following locations:
- At home (in your residence) principal or secondary, in a residence for the elderly)
- At the home of one of your ascendants who perceives Custom Autonomy Allocation (Apa)
Warning
you cannot accumulate an employee's employment tax credit in the home of a ascendant and the deduction of maintenance for the same ascendant.
Nature of employment
The service must be performed by the following persons or organizations:
- Employee of which you are the direct employer
- Registered association, company or body
- A non-profit organization whose purpose is to provide home help, whether it is authorized by the social assistance or contracted by a social security body
The individual may use a provider or authorized representative body.
Activities concerned
Services must meet your current needs.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Services performed at home
The following services qualify for the tax credit:
- Maintenance of the house
- Small gardening operations (including brush clearing)
- Small crafts work
- Home Child Care
- Assistance in the daily activities of life or assistance with social integration for elderly, disabled or chronically ill people who need such benefits at home
- Sign language interpreter, writing technician and spoken language coder
- School support or home-based classes
- IT and administrative support at home
- Preparing meals at home (including time spent shopping)
- Remote assistance and video-assistance, if they allow the home support of a fragile person
- Temporary maintenance, maintenance and vigilance at home
- Aesthetic care at home for dependent people
- Pet care and walks (excluding veterinary care and grooming) for dependent persons
- Coordination and delivery of services
Services provided outside the home
Certain services performed outside the home qualify for the tax credit if they are included in a package of services that includes services performed in the home.
These are:
- Accompanying children under 3 years of age, or children under 18 years of age with disabilities, in their travel outside their home
- Accompaniment for children over 3 years of age when traveling outside their home
- Accompanying the elderly, disabled or chronically ill on their journeys outside their homes
- Driving services for elderly, disabled or chronically ill persons, from home to work, on holiday, for administrative formalities
- Driving services of the personal vehicle of temporarily dependent persons
- Accompanying these same people on their journeys
- Meal delivery at home
- Collection and home delivery of ironed linen
- Home shopping delivery
- Remote and video support
Rate
The tax credit amounts to 50% expenses incurred in the year up to a maximum that depends on your situation.
Aid received to finance the employment of the home-based worker must be deducted from expenditure. For example, Custom Autonomy Allocation (Apa), on free choice of custody supplement (CMG) or financial assistance from the employer.
Annual expenditure ceiling
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
Expenditure shall be retained up to €12,000 per year.
This ceiling shall be increased by €1,500 (may not exceed in total €15,000) in the following cases:
- Dependent child (€750 in the case of alternate custody)
- Member of your household over the age of 65
- Ascending over 65 years
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €12,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
First year of employment
For 1re in the year you directly employ an employee at home, expenses are deducted up to €15,000.
This ceiling shall be increased by €1,500, without being able to exceed in total €18,000 in the following cases:
- Dependent child (€750in the case of alternate custody)
- Member of your household over the age of 65
- Ascending over 65 years
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €15,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
Disability
Expenditure shall be retained up to €20,000 per year in the following cases:
- You are disabled and need to use a person for everyday acts
- You have a dependant who is disabled and lives at home
- You have a dependent child who is entitled to the special education allowance supplement (without any possible increase)
Expenditure on small-scale works and IT assistance is limited.
Nature of the service | Annual expenditure ceiling (by tax household) |
|---|---|
Intervention for small crafts lasting up to 2 hours | €500 |
In-home IT and Internet support | €3,000 |
Small gardening work | €5,000 |
This expenditure is included in the annual ceiling of €20,000.
To calculate the amount of the tax credit to which you are entitled, you can use the Cesu: titleContent.
Declaration of expenditure
To qualify for the tax credit, you must enter the amount of the expenses on your income tax return.
Home employment expenses paid in 2024 will be to be reported in 2025.
Supporting documents for expenditure
To qualify for the tax credit, you must have proof of the following payments:
- Wages and social contributions of the employee
- Invoices from provider organizations
Keep the credentials following:
- Certificates drawn up by theUrssaf: titleContent if it is a direct job
- Invoices issued by approved associations, companies or bodies
You don't have to attach them to your tax return, but you have to be able to provide them to the tax administration, if they ask for them.
FYI
an invoice paid in cash will not be accepted as proof.
For some home care services performed in 2024, you can apply for the immediate payment of the tax credit.
Your situation depends on:
- Type of service
- Direct employment of the employee or recourse to a provider organization
- Payment of the PCH: titleContent or theApa: titleContent
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
You employ the employee directly
You have subscribed to the Cesu + service
The immediate advance of the tax credit allows you to directly pay part of the salary and expenses owed for your employee at home.
The supplement is charged directly to your account.
You must activate the immediate advance of the tax credit from your Cesu + account. Complete the form. The service will be active after a minimum of 24 hours.
Warning
if you want to opt for the immediate advance of the tax credit, you must ask the employee's agreement.
A deposit of 60% will be paid in january 2025, based on the amount of the tax credit received in 2024.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You have not subscribed to the Cesu + service
A deposit of 60% will be paid in january 2025, based on the amount of the tax credit received in 2024.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You are using an organization or company of personal services
You opt for an immediate advance of the tax credit
You are concerned if you use an intermediate body under the following conditions:
- Department provider
- Department representative
- Connecting platform
The intermediary may be an association, a company or an authorized self-contractor.
Your personal care organization may offer you the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of benefits.
You don't go for an immediate advance on the tax credit
You are concerned if you use an intermediate body under the following conditions:
- Department provider
- Department representative
- Connecting platform
The intermediary may be an association, a company or an authorized self-contractor.
A deposit of 60% will be paid in january 2025, based on the amount of the tax credit received in 2024.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You're a child care worker
Child under 6 years
A deposit of 60% will be paid in january 2025, based on the amount of the tax credit received in 2024.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Please note
the possibility of an immediate advance of the tax credit is provided for on 1er july 2026 at the latest.
Child over 6 years
You opt for an immediate advance of the tax credit
You are concerned if you have your child over the age of 6 at home, for whom you can no longer benefit from the free choice of custody complement.
Your personal care organization may offer you the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of benefits.
You don't go for an immediate advance on the tax credit
A deposit of 60% will be paid in january 2025, based on the amount of the tax credit received in 2024.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
You are receiving Custom Autonomy Allowance (APA)
A deposit of 60% will be paid in january 2025, based on the amount of the tax credit received in 2024.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Please note
the possibility of an immediate advance of the tax credit is provided for on 1er july 2027 at the latest.
You are receiving the Disability Compensation Benefit (DCP)
A deposit of 60% will be paid in january 2025, based on the amount of the tax credit received in 2024.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Please note
the possibility of an immediate advance of the tax credit is provided for on 1er july 2027 at the latest.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Tax credit or reduction for the employment of a homeworker
List of services rendered at home to benefit from the device
Specific ceilings for expenditure on certain benefits
Immediate payment of the tax credit (section 13)
Online service
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National Solidarity Fund for Autonomy (CNSA)