Cheque d'emploi
It is possible to employ labour under what is known a "Le Cheque d'emploi". This system allows you to pay for services such as gardening, baby sitting, cleaning etc..
In order to use this system you (as an employee) must be resident in France and hold a French bank account. Your employer must also have an address in France and hold a French bank account. It is the employer who must ask their bank for a “demande d’adhésion”. This form should be completed and returned to the bank. You will also be asked to complete an authorisation allowing the CNTCES to deduct cotisation.
Download a "demand d' adhésion" here
Once these forms have been processed (usually a few days) you will receive a cheque book of 20 cheques along with 20 Volets sociaux. There will also be pre-addressed envelopes to return the Volets as they are completed.
You must complete the details of the employee and the number of hours worked (no 1/2 hours), and the net salary . Note that the hourly rate cannot be lower that that dictated by SMIC. You then have 2 options for contributions:
a. Base forfaitaire - the calculations are made based on the SMIC gross plus 10% for paid leave whatever the net salary. The social cover for your employee is less advantageous.
b. Real salary - the contributions are calculated on the gross salary. The employee benefits from a much wider social cover with this option.
The employer is able to offset 50 percent of payments against their annual tax return.
There is a limit to the amount you are allowed to earn under the scheme. The current limits are:
- For gardening work - 3000 euros per year (per person AND per household). The maximum allowed to be offset by the employer is 1500 euros per year.
- For "Handy man" type jobs (Homme toutes mains) - 500 euros per year (per person and per household). The maximum allowed to be offset by the employer is 250 euros per year.
- For "L' assistance informatique"; such as website building or IT services (at home) - 1000 euros per year and per household. The maximum the employer is allowed to offset is 500 euros per year.
For further information on the Cheque d'emploi click here for the URSSAF website.
This system may seem strange to many people but it is widely accepted in France.
