Individual employer: What is the purpose of the Declarative Cesu and how can it be used?

Verified 27 September 2024 - Directorate for Legal and Administrative Information (Prime Minister), Ministry of Economy

You are an individual and you hire an employee as part of personal services? You can declare your employee using the declarative Universal Service Employment Check (USC). We explain what the Declarative Cesu is used for, how to join it and how to declare the employee's remuneration.

The Cesu: titleContent declarative allows you to complete your obligations of employer in a simplified manner.

Using the Declarative Eesu:

  • You do not have to file a declaration of employment with the Urssaf
  • The Urssaf service Cesu calculates and collects social contributions,
  • You don't have to establish a pay slip (the Cesu service draws up the employee's pay slip).

Please note

The Declarative Eesu may act as an employment contract for tasks occasional. These tasks shall not exceed 3 hours per week during a 4-week reference period. For longer-term posts, a employment contract duty be made out in writing.

Whether the contract is oral or written, the parties are required to comply with the same obligations placed on them during the formation, performance and termination of the employment relationship.

You must join to Urssaf service Cesu to use the Cesu: titleContent declarative. The application for membership is made by internet on Urssaf service Cesu website:

Join the Universal Service Employment Check (Uses)

The employer space created after your membership allows you to access different features (for example, download a summary report of your returns, a tax certificate).

Please note

Individuals who are not required to file their income tax return by paperless means can do so on paper.

You can use the Cesu: titleContent self-declaration to declare an employee employed in the pursuit of any of the following activities:

  • Maintenance of the house and housework
  • Small gardening and small crafts work
  • Conditional home childcare
  • School support or home-based classes
  • Aesthetic care at home for dependent people
  • Preparing meals at home (including time spent shopping)
  • Delivery of meals and groceries at home and collection and delivery of ironed linen at home
  • IT support and home office support
  • Pet care and walks for dependent people
  • Temporary maintenance, maintenance and vigilance, at home, of the principal and secondary residence
  • Remote and video support
  • Sign language interpreter, writing technician and spoken language coder
  • Driving benefit for the personal vehicle of any person who is temporarily disabled or of any elderly, disabled or chronically ill person
  • Accompaniment to any person with a temporary disability or to an elderly person, disabled person or person suffering from chronic diseases when traveling outside their home (walking, assistance with mobility and transport, everyday activities)
  • Assistance to persons in temporary need of personal assistance at home, excluding medical care
  • Accompaniment of children on their journeys outside their home (walks, transport, everyday activities).

Warning  

The Declarative Eesu cannot be used for childcare at your home or for the use of a registered nursery assistant if you are supported by the Caf: titleContent or the MSA: titleContent.

Reporting Mode

The declaration of wages is made on the website of Urssaf service Cesu:

Cesu - Sign in to your Cesu account

Please note

Individuals who are not required to file their income tax return by paperless means can do so on paper.

Reporting date

You must declare the activity of your employee at the latest on the 5the the day of the month following that period of activity. The period of activity declared may not cover a period longer than one calendar month.

Pay slip

The Urssaf service Cesu then sends your employee a valid document pay slip if he has opted to receive his ballots by post.

Salary slips are grouped and mailed once a quarter.

If your employee has an online account, they can access it directly (salary slips are available within 48 hours of filing).

Calculation and levying of contributions

On the basis of your return, Urssaf service Cesu calculates the social contributions (you can do a simulation online):

Cesu Online

One month before each pick-up, the Urssaf service Cesu provides you with a pick-up notice. This document shows the date of the debit from your bank account.

Example :

The employer makes the April wage declaration within the first 5 days of May. He has his notice of levy at the end of May. The automatic deduction of contributions takes place around 30 June.

Please note

With the Cesu + service and with the agreement of your employee, you can delegate to Urssaf service Cesu in its entirety the procedure for payment of salary. Within 2 working days after you have registered your return, the Cesu takes the salary from your bank account and pays it, at the latest, on the 4the working day after the declaration on your employee's bank account. The contributions are still collected at the end of the month that follows receipt of your direct debit advice.

Calculation and deduction of income tax

The Urssaf service Cesu ensures on your behalf the calculation and deduction of the tax at source of your employee, if it is taxable. You report his remuneration and your employee receives his net salary deducted from tax on his bank account. The tax is directly paid to the tax authorities by the USSR service CESU.

Join the Universal Service Employment Check (Uses)

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

FAQ