Taxation

Employment of a home help worker: the age for exemption from employer contributions is raised

Publié le 15 avril 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Since 1er In January 2026, the rules relating to the exemption from employer contributions for the employment of a home care worker have evolved. A decree of 8 April 2026 raises the age for automatically benefiting from this exemption to 80 years.

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Until the end of 2025, an individual employer aged 70 years or older automatically benefited from an exemption from employer social security contributions for the employment of a home help.

Since January 1, 2026, this automatic exemption is reserved for elderly persons of 80 years or older.

For a employer coupleHowever, the age requirement is met once one of the spouses has reached 80 years of age since 2026 (instead of 70 years previously).

The new provisions resulting from Decree No. 2026-261 of April 8, 2026 apply retroactive to contributions due since 1 january 2026, including periods already reported.

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