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Guide to the universal service employment check (CESU)

JobAdvise Editors by JobAdvise Editors
May 15, 2022
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The universal service employment check offers many advantages when it is used to pay for personal services, ie childcare, school support, cleaning, and other home help.

The individual who uses the universal service employment check to employ a person benefits from a tax advantage. You will be able to deduct from your taxes part of the amount spent on these services to people. If you are not taxable, this amount will be paid directly to you. The ceiling is 6,000 deductible euros and can be increased according to certain criteria, such as the number of dependent children.

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The person paid with a universal service employment check (CESU) has the status of employee. It is the insurance for her to be well declared, to benefit from social protection and to capitalize for her retirement. Paid holidays are thus guaranteed. As you will be able to discover through this file, this legal framework also implies, in the event of a breach of the employment contract, that strict rules be respected.

Aspects relating to the universal service employment check are detailed in the articles of this dossier.

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