Home employment: can the employer be exempted from social security contributions?
Verified 22 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
YesHowever, depending on your situation or age, you can benefit from certain partial social security exemptions or a flat-rate deduction if you employ a person at home.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You are 70 years of age or older
Partial exemptions from employers' social security contributions
You're exempt partially employers' social security contributions.
This exemption is capped per month and per household
- À €248.42 leave with pay included
- Or to €225.88 excluding paid leave.
It is calculated on a remuneration capped at €781.30.
The following contributions are due:
- Supplementary pension contributions, pension contributions and contribution to the retirement severance pay (Ircem)
- Unemployment insurance and workers' compensation contributions
- Contribution to the Final: titleContent
- Contribution de solidarité autonomy (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions.
A simulator allows you to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of possible contribution exemptions
Process to be completed
You have no steps to take or documents to provide.
The exemption is granted automatically.
Lump-sum deduction of employers' social security contributions
No, you can not benefit from the flat-rate deduction of contributions.
It does not coincide with exemptions from employer social security contributions.
You live in a relationship with someone 70 years of age or older
Partial exemptions from employers' social security contributions
You're exempt partially employers' social security contributions.
This exemption is capped per month and per household
- À €248.42 leave with pay included
- Or to €225.88 excluding paid leave.
It is calculated on a remuneration capped at €781.30.
Please note
In the case of a household where the 2 people are over 70 years old, only one exemption shall be granted.
The following contributions are due:
- Supplementary pension contributions, pension contributions and contribution to the retirement severance pay (Ircem)
- Unemployment insurance and workers' compensation contributions
- Contribution to the Final: titleContent
- Contribution de solidarité autonomy (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions.
A simulator allows you to estimate the amount of your exemptions:
Cesu - Estimate the cost of the salary and know the amount of possible contribution exemptions
Process to be completed
If you use the Cesu to pay your employee, you must send a written request to the National Center for Universal Service Employment Vouchers (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a copy of the identity document with the date of birth of the person aged 70 or over (family record book, identity card, passport, copy or extract of the birth certificate).
Who shall I contact
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By phone
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 12h
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (free service + variable call price depending on the telephone operator).
By email
Access to contact form
By post
Urssaf service Cesu
63, rue de la Montat
42 961 Saint-Étienne cedex 9
Lump-sum deduction of employers' social security contributions
No, you can not benefit from the flat-rate deduction of contributions.
It does not coincide with exemptions from employer social security contributions.
You have a child under the age of 20 with a disability
Partial exemptions from employers' social security contributions
You are partially exempt from employer social security contributions if you are in one of the following situations:
- You are dependent on a child under the age of 20 who is receiving the Disabled Child Education Allowance (DEA) or the Disability Compensation Benefit (DCP)
- Your child has a disability rate greater than 80%.
The following contributions are due:
- Supplementary pension contributions, pension contributions and contribution to the retirement severance pay (Ircem)
- Unemployment insurance and workers' compensation contributions
- Contribution to the Final: titleContent
- Contribution de solidarité autonomy (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions.
A simulator is used to estimate the amount of exemptions:
Cesu - Estimate the cost of the salary and know the amount of possible contribution exemptions
Process to be completed
If you use the Cesu to pay your employee, you must send a written request to the National Center for Universal Service Employment Vouchers (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a copy of a valid proof of allocation of this allowance or benefit.
Who shall I contact
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By phone
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 12h
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (free service + variable call price depending on the telephone operator).
By email
Access to contact form
By post
Urssaf service Cesu
63, rue de la Montat
42 961 Saint-Étienne cedex 9
Lump-sum deduction of employers' social security contributions
No, you can not benefit from the flat-rate deduction of contributions.
It does not coincide with exemptions from employer social security contributions.
You receive the Disability Compensation Benefit (DCP) or the Third Party Compensation Allowance (TPIA) or the Third Party Surcharge (TPIA)
Partial exemptions from employers' social security contributions
You are partially exempt from employer social security contributions if you receive one of these benefits.
The following contributions are due:
- Supplementary pension contributions, pension contributions and contribution to the retirement severance pay (Ircem)
- Unemployment insurance and workers' compensation contributions
- Contribution to the Final: titleContent
- Contribution de solidarité autonomy (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions.
A simulator is used to estimate the amount of exemptions:
Cesu - Estimate the cost of the salary and know the amount of possible contribution exemptions
Process to be completed
If you use the Cesu to pay your employee, you must send a written request to the National Center for Universal Service Employment Vouchers (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a copy of a valid proof of award of this benefit or increase.
Who shall I contact
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By phone
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 12h
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (free service + variable call price depending on the telephone operator).
By email
Access to contact form
By post
Urssaf service Cesu
63, rue de la Montat
42 961 Saint-Étienne cedex 9
Lump-sum deduction of employers' social security contributions
No, you can not benefit from the flat-rate deduction of contributions.
It does not coincide with exemptions from employer social security contributions.
You receive the personalized autonomy allowance (Apa)
Partial exemptions from employers' social security contributions
You are partially exempt from employers' social security contributions if you collect theApa: titleContent.
The following contributions are due:
- Supplementary pension contributions, pension contributions and contribution to the retirement severance pay (Ircem)
- Unemployment insurance and workers' compensation contributions
- Contribution to the Final: titleContent
- Contribution de solidarité autonomy (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions.
A simulator is used to estimate the amount of exemptions:
Cesu - Estimate the cost of the salary and know the amount of possible contribution exemptions
Process to be completed
If you use the Cesu to pay your employee, you must send a written request to the National Center for Universal Service Employment Vouchers (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a copy of the Apa assignment notification.
Who shall I contact
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By phone
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 12h
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (free service + variable call price depending on the telephone operator).
By email
Access to contact form
By post
Urssaf service Cesu
63, rue de la Montat
42 961 Saint-Étienne cedex 9
Lump-sum deduction of employers' social security contributions
No, you can not benefit from the flat-rate deduction of contributions.
It does not coincide with exemptions from employer social security contributions.
You are 62 years of age or older and you have recourse to the assistance of a third person for the ordinary acts of life
Partial exemptions from employers' social security contributions
You are partially exempt from employer social security contributions.
The following contributions are due:
- Supplementary pension contributions, pension contributions and contribution to the retirement severance pay (Ircem)
- Unemployment insurance and workers' compensation contributions
- Contribution to the Final: titleContent
- Contribution de solidarité autonomy (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions.
A simulator is used to estimate the amount of exemptions:
Cesu - Estimate the cost of the salary and know the amount of possible contribution exemptions
Process to be completed
If you use the Cesu to pay your employee, you must send a written request to the National Center for Universal Service Employment Vouchers (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a certificate of inability to perform the ordinary acts of life completed by your attending physician.
Who shall I contact
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By phone
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 12h
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (free service + variable call price depending on the telephone operator).
By email
Access to contact form
By post
Urssaf service Cesu
63, rue de la Montat
42 961 Saint-Étienne cedex 9
Lump-sum deduction of employers' social security contributions
No, you can not benefit from the flat-rate deduction of contributions.
It does not coincide with exemptions from employer social security contributions.
You have an 80% disability card or a mobility card disability inclusion
Partial exemptions from employers' social security contributions
The following contributions are due:
- Supplementary pension contributions, pension contributions and contribution to the retirement severance pay (Ircem)
- Unemployment insurance and workers' compensation contributions
- Contribution to the Final: titleContent
- Contribution de solidarité autonomy (CSA)
- Contribution to vocational training
- Contribution to social dialog
- Full payroll contributions.
A simulator is used to estimate the amount of exemptions:
Cesu - Estimate the cost of the salary and know the amount of possible contribution exemptions
Process to be completed
If you use the Cesu to pay your employee, you must send a written request to the National Center for Universal Service Employment Vouchers (CNCesu).
In other cases, you must send a written request to the Urssaf.
You must attach a double-sided copy of the Disability Card or Disability Inclusion Mobility Card.
Who shall I contact
To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device
By phone
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 12h
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (free service + variable call price depending on the telephone operator).
By email
Access to contact form
By post
Urssaf service Cesu
63, rue de la Montat
42 961 Saint-Étienne cedex 9
Lump-sum deduction of employers' social security contributions
No, you can not benefit from the flat-rate deduction of contributions.
It does not coincide with exemptions from employer social security contributions.
Other
You cannot benefit from partial exemptions from employers' social security contributions.
You benefit from a flat-rate deduction of employers' social security contributions from €2 if you employ an employee at home.
This deduction applies to each hour worked by the employee. This does not apply to hours of paid leave.
The Urssaf automatically calculates the lump sum deduction you receive.
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 phone
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 12h
In Reunion: from 11am to 7pm
From the foreigner: 00 33 806 802 378 (free service + variable call price depending on the telephone operator).
By email
Access to contact form
By post
Urssaf service Cesu
63, rue de la Montat
42 961 Saint-Étienne cedex 9
Exemption from employer contributions
Services to the person
FAQ
Service Public
Urssaf Caisse nationale (ex-Acoss)