Tax Benefits for Financing Home-Based Activities and Services (Pre-funded CESU)

Purpose listed: Encourage companies to fund the prepaid universal employment service voucher (CESU préfinancé), a means of paying for personal services, issued in the beneficiary’s name and prepaid wholly or partly by the employer, the works council or a funding body. Beneficiaries indicated in the catalogue: employees and staff of public- or private-law individuals or legal entities; company heads or chairs, chief executive officers, managers and members of the management board, provided the aid also benefits employees under the same conditions. Amount or form of aid indicated: exclusion from the basis for social contributions of the aid paid by the works council or the company, up to €2,540 per year per beneficiary employee, to fund personal services; a tax credit of 25% of the aid paid.

The “Tax advantages for funding home activities and services (prepaid CESU)” scheme aims to encourage companies to fund the prepaid universal employment service voucher (CESU préfinancé), a means of paying for personal services. The voucher is issued in the beneficiary’s name and shows a set value. Like meal vouchers in companies, it is prepaid wholly or partly by the employer, the works council or a funding body (departmental councils, pension funds, municipal social action centres, etc.). Companies are encouraged to fund prepaid CESU vouchers through various aids, notably an exclusion from the contribution basis. The catalogue information gives initial indications, but it is not enough on its own to confirm that the scheme is currently available or that all the conditions are up to date. Before incurring costs or applying, check the applicable rules with the competent body.

Funded by Ministère du Travail et des Solidarités