Income tax - Tax credit for the employment of a home-based employee
Verified 15 April 2026 - Public Service / (Prime Minister)
You employ an employee at home, directly or using the services of an intermediary (association, company or approved organization)? You can benefit, under conditions, from a tax credit. We present you the information to know.
What applies to you ?
Employment in 2025
You must have your tax domicile in France.
Location of employment
Employment must be exercised in France in one of the following locations:
- At home (in your residence main or secondary, in a seniors' residence)
- At the home of one of your ascendants who perceives personalized autonomy allocation (Apa).
Warning
You cannot accumulate the tax credit for the employment of an employee at the home of a ascending and the deduction of maintenance for the same ascendant.
Nature of employment
The service must be performed by the following persons or organizations:
- Employee for whom you are the direct employer
- Declared association, company or body
- A non-profit organization whose purpose is to provide assistance in the home, whether authorized by social assistance or contracted by a social security organization.
As an individual, you can call on a provider organization or agent.
Activities concerned
Services must meet your day-to-day needs.
Services may be performed at your home or, in some cases, outside of it:
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Services performed at home
The following services are eligible for the tax credit:
- Maintenance of the house
- Small gardening works (including brush clearing)
- DIY WORKS
- Childcare at home
- Assistance in the daily activities of life or assistance in social integration for the elderly, disabled or suffering from chronic diseases who need such benefits at home
- Sign Language Interpreter, Writing Technician and Spoken Language Coder completed
- School support or home classes
- IT and administrative support at home
- Meal preparation at home (including time spent shopping)
- Remote assistance and video assistance, if they allow the home support of a fragile person
- Temporary maintenance, maintenance and vigilance at home
- Aesthetic care at home for dependent people
- Care and walks of pets (except veterinary care and grooming) for dependent people
- Coordination and delivery of services.
Services performed outside the home
Certain services performed outside the home are eligible for the tax credit if they are included in a comprehensive service offering that includes services performed at home.
These services are:
- Accompaniment of children under 3 years of age, or children under 18 years of age with disabilities, when traveling outside their home
- Accompaniment of children over 3 years in their travels outside their home
- Supporting the elderly, disabled or chronically ill in their journeys outside their homes
- Driving the personal vehicle of elderly, disabled or chronically ill people, from home to work, at the place of vacation, for administrative procedures
- Driving the personal vehicle of temporarily dependent persons
- Accompaniment of these same people in their travels
- Meal delivery at home
- Collection and home delivery of ironed linen
- Delivery of groceries at home
- Remote assistance and video assistance.
Please note
Teleassistance and video assistance are eligible for the tax credit even if they are not included in a package of services.
The tax credit covers part of your expenses, up to an annual limit.
Rate
The tax credit amounts to 50% expenses incurred during the year within a ceiling that depends on your situation.
The aid received to finance the employment of the employee at home must be deducted from the expenditure. For example, personalized allocation to autonomy (Apa), the free choice of custody mode (CMG) supplement or financial assistance from the employer.
Annual expenditure ceiling
The ceiling depends on your situation:
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General scenario
Expenditure shall be withheld up to €12,000 per year (i.e. a maximum benefit of €6,000).
This ceiling shall be increased by €1,500 (not able to exceed the total €15,000) in the following cases:
- Dependent child (€750 in case of alternate custody)
- Member of your household over the age of 65
- Ascendant over 65 years of age.
Expenditure on small works and IT support is only limited.
Nature of the service | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of up to 2 hours | €500 |
IT and internet support at home | €3,000 |
Small gardening works | €5,000 |
These expenses are included in the annual ceiling of €12,000.
To calculate the amount of the tax credit to which you are entitled, you can use the simulator Cesu: titleContent :
First year of employment
For the 1re year in which you directly employ a home-based employee, expenses are deducted up to €15,000 (a maximum benefit of €7,500).
This ceiling shall be increased by €1,500, without being able to exceed the total €18,000 in the following cases
- Dependent child (€750 in case of alternate custody)
- Member of your household over the age of 65
- Ascendant over 65 years of age.
Expenditure on small works and IT support is only limited.
Nature of the service | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of up to 2 hours | €500 |
IT and internet support at home | €3,000 |
Small gardening works | €5,000 |
These expenses are included in the annual ceiling of €15,000.
To calculate the amount of the tax credit to which you are entitled, you can use the simulator Cesu: titleContent :
Disability
Expenditure shall be withheld up to €20,000 per year (i.e. a maximum benefit of €10,000) if you are in one of the following situations:
- You are disabled and must resort to a person for the acts of everyday life
- You have a dependent who is disabled and who lives in your home
- You have a dependent child who is entitled to the special education allowance supplement (without any possible increase).
Expenditure on small works and IT support is only limited.
Nature of the service | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of up to 2 hours | €500 |
IT and internet support at home | €3,000 |
Small gardening works | €5,000 |
These expenses are included in the annual ceiling of €20,000.
To calculate the amount of the tax credit to which you are entitled, you can use the simulator Cesu: titleContent :
You must declare your expenses and keep your receipts.
Declaration of expenditure
To qualify for the tax credit, you must indicate the amount of your expenses on your tax return.
Home employment expenses paid via the Cesu: titleContent or Pajemploi are pre-filled on your tax return.
You have to check them.
You must indicate on your return the types of personal services for which expenses were incurred (for example, housekeeping, child care, small garden works).
Depending on your situation, you must also provide the following information:
- The organization you paid for these services, if you use an intermediary
- The person you paid for these services, if you employ the employee directly.
Please note
In your online tax return, the amount of your expenses is automatically limited according to the type of expenses chosen.
The amount of the tax credit is automatically calculated by the tax authorities and is included on your tax notice.
Proofs of expenditure
To qualify for the tax credit, you must justify the following payments:
- Salaries and social contributions of the employee
- Invoices from the service providers.
Keep the supporting documents following:
- Certificates issued by theUrssaf: titleContent if it is a direct job
- Invoices issued by recognized associations, companies or organizations.
You do not have to attach them to your tax return, but you must be able to provide them to the tax authority, at its request.
FYI
An invoice paid in cash will not be accepted as proof.
The refund of your tax credit depends on your situation:
Répondez aux questions successives et les réponses s’afficheront automatiquement
You're using child care
Your situation varies according to the age of the child:
Child under 6 years old
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you is paid to summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Child over 6 years old
The refund of your tax benefit varies depending on whether you directly employ your employee or use an intermediary:
You directly employ the employee
The refund of your tax benefit varies depending on whether or not you have subscribed to the Cesu + service.
Your situation varies depending on whether or not you opt for an immediate advance:
You are concerned if you have your child over 6 years old cared for at home, for which you can no longer benefit from the additional freedom of choice of custody mode. The immediate advance of the tax credit allows you to pay directly part of the salary and expenses due for your home employee.
The supplement is taken directly from your account.
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you is paid to summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you will be paid at summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You use an organization or a company of personal services
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-contractor.
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you is paid to summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Your personal services organization may offer you to benefit from the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of benefits. The advance paid in January 2026 takes into account the immediate advance paid in 2025.
You receive the personalized autonomy allowance (APA)
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you is paid to summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You receive the disability compensation benefit (PCH)
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you is paid to summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Other situations
The refund of your tax benefit varies depending on whether you directly employ your employee or use an intermediary:
You directly employ the employee
The refund of your tax benefit varies depending on whether or not you have subscribed to the Cesu + service:
You have subscribed to the Cesu + service
Your situation varies depending on whether or not you opt for an immediate advance:
The immediate advance of the tax credit allows you to pay directly part of the salary and expenses due for your home employee.
The supplement is taken directly from your account.
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you is paid to summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You have not subscribed to the Cesu + service
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you will be paid at summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You use an organization or a company of personal services
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-contractor.
One down payment from 60% is paid to you in January 2026based on the amount of the tax credit received in 2025.
The balance you is paid to summer 2026, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Your personal services organization may offer you to benefit from the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of benefits. The advance paid in January 2026 takes into account the immediate advance paid in 2025.
Employment in 2026
You must have your tax domicile in France.
Location of employment
Employment must be exercised in France in one of the following locations:
- At home (in your residence main or secondary, in a seniors' residence)
- At the home of one of your ascendants who perceives personalized autonomy allocation (Apa).
Warning
You cannot accumulate the tax credit for the employment of an employee at the home of a ascending and the deduction of maintenance for the same ascendant.
Nature of employment
The service must be performed by the following persons or organizations:
- Employee for whom you are the direct employer
- Declared association, company or body
- A non-profit organization whose purpose is to provide assistance in the home, whether authorized by social assistance or contracted by a social security organization.
As an individual, you can call on a provider organization or agent.
Activities concerned
Services must meet your day-to-day needs.
Services may be performed at your home or, in some cases, outside of it:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Services performed at home
The following services are eligible for the tax credit:
- Maintenance of the house
- Small gardening works (including brush clearing)
- DIY WORKS
- Childcare at home
- Assistance in the daily activities of life or assistance in social integration for the elderly, disabled or suffering from chronic diseases who need such benefits at home
- Sign Language Interpreter, Writing Technician and Spoken Language Coder completed
- School support or home classes
- IT and administrative support at home
- Meal preparation at home (including time spent shopping)
- Remote assistance and video assistance, if they allow the home support of a fragile person
- Temporary maintenance, maintenance and vigilance at home
- Aesthetic care at home for dependent people
- Care and walks of pets (except veterinary care and grooming) for dependent people
- Coordination and delivery of services.
Services performed outside the home
Certain services performed outside the home are eligible for the tax credit if they are included in a global offer of services which includes services performed at home.
These services are:
- Accompaniment of children under 3 years of age, or children under 18 years of age with disabilities, when traveling outside their home
- Accompaniment of children over 3 years in their travels outside their home
- Supporting elderly, disabled or chronically ill people in their journeys outside their homes
- Driving the personal vehicle of elderly, disabled or chronically ill people, from home to work, at the place of vacation, for administrative procedures
- Driving the personal vehicle of temporarily dependent persons
- Accompaniment of these same people in their travels
- Meal delivery at home
- Collection and home delivery of ironed linen
- Delivery of groceries at home
- Remote assistance and video assistance.
Please note
Teleassistance and video assistance, as well as the delivery of meals at home, are eligible for the tax credit even if they are not included in a package of services.
The services must be provided to the taxpayer by the same employee, association, company or organization.
The annual amount paid by the taxpayer for services provided outside his home shall not exceed the annual amount paid for activities carried out at his home.
This condition applies for each service basket.
The tax credit covers part of your expenses, up to an annual limit.
Rate
The tax credit amounts to 50% expenses incurred during the year within a ceiling that depends on your situation.
The aid received to finance the employment of the employee at home must be deducted from the expenditure. For example, personalized allocation to autonomy (Apa), the free choice of custody mode (CMG) supplement or financial assistance from the employer.
Annual expenditure ceiling
The ceiling depends on your situation:
Répondez aux questions successives et les réponses s’afficheront automatiquement
General scenario
Expenditure shall be withheld up to €12,000 per year (i.e. a maximum benefit of €6,000).
This ceiling shall be increased by €1,500 (not able to exceed the total €15,000) in the following cases:
- Dependent child (€750 in case of alternate custody)
- Member of your household over the age of 65
- Ascendant over 65 years of age.
Expenditure on small works and IT support is only limited.
Nature of the service | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of up to 2 hours | €500 |
IT and internet support at home | €3,000 |
Small gardening works | €5,000 |
These expenses are included in the annual ceiling of €12,000.
To calculate the amount of the tax credit to which you are entitled, you can use the simulator Cesu: titleContent :
First year of employment
For the 1re year in which you directly employ a home-based employee, expenses are deducted up to €15,000 (a maximum benefit of €7,500).
This ceiling shall be increased by €1,500, without being able to exceed the total €18,000 in the following cases
- Dependent child (€750 in case of alternate custody)
- Member of your household over the age of 65
- Ascendant over 65 years of age.
Expenditure on small works and IT support is only limited.
Nature of the service | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of up to 2 hours | €500 |
IT and internet support at home | €3,000 |
Small gardening works | €5,000 |
These expenses are included in the annual ceiling of €15,000.
To calculate the amount of the tax credit to which you are entitled, you can use the simulator Cesu: titleContent :
Disability
Expenditure shall be withheld up to €20,000 per year (i.e. a maximum benefit of €10,000) if you are in one of the following situations:
- You are disabled and must resort to a person for the acts of everyday life
- You have a dependent who is disabled and who lives in your home
- You have a dependent child who is entitled to the special education allowance supplement (without any possible increase).
Expenditure on small works and IT support is only limited.
Nature of the service | Annual expenditure ceiling (per tax household) |
|---|---|
Intervention for small DIY of up to 2 hours | €500 |
IT and internet support at home | €3,000 |
Small gardening works | €5,000 |
These expenses are included in the annual ceiling of €20,000.
To calculate the amount of the tax credit to which you are entitled, you can use the simulator Cesu: titleContent :
You must declare your expenses and keep your receipts.
Declaration of expenditure
To qualify for the tax credit, you must indicate the amount of your expenses on your tax return.
Home employment expenses paid in 2026 will be to be reported in 2027.
Proofs of expenditure
To qualify for the tax credit, you must justify the following payments:
- Salaries and social contributions of the employee
- Invoices from the service providers.
Keep the supporting documents following:
- Certificates issued by theUrssaf: titleContent if it is a direct job
- Invoices issued by recognized associations, companies or organizations.
You do not have to attach them to your tax return, but you must be able to provide them to the tax authority, at its request.
FYI
An invoice paid in cash will not be accepted as proof.
For some home services performed in 2026, you can apply for the immediate payment of the tax credit.
Your situation depends on the following:
- Type of service
- Direct employment of the employee or use of a provider organization
- Payment of the FCH: titleContent or theApa: titleContent.
The refund of your tax benefit depends on your situation:
Répondez aux questions successives et les réponses s’afficheront automatiquement
You're using child care
Your situation varies according to the age of the child:
Child under 6 years old
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Please note
The possibility of an immediate advance of the tax credit is provided for on 1er September 2027 at the latest.
Child over 6 years old
You are concerned if you have your child over 6 years old cared for at home, for which you can no longer benefit from the additional freedom of choice of custody mode. The refund of your tax benefit varies depending on whether you directly employ your employee or use an intermediary.
You directly employ the employee
The refund of your tax benefit varies depending on whether or not you have subscribed to the Cesu + service.
Your situation varies depending on whether or not you opt for an immediate advance.
The immediate advance of the tax credit allows you to pay directly part of the salary and expenses due for your home employee.
The supplement is taken directly from your account.
You must activate the immediate advance of the tax credit from your Cesu+ account.
Complete the form.
The service will be active after a minimum of 24 hours.
Warning
If you want to opt for the immediate advance of the tax credit, you must ask for the employee's consent.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You use an organization or a company of personal services
Your situation varies depending on whether or not you opt for an immediate advance.
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-contractor.
Your personal services organization may offer you to benefit from the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of benefits.
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-contractor.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You receive the personalized autonomy allowance (APA)
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Please note
The possibility of an immediate advance of the tax credit is provided for on 1er September 2027 at the latest.
You receive the disability compensation benefit (PCH)
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Please note
The possibility of an immediate advance of the tax credit is provided for on 1er September 2027 at the latest.
Other situations
The refund of your tax benefit varies depending on whether you directly employ your employee or use an intermediary.
You directly employ the employee
The refund of your tax benefit varies depending on whether or not you have subscribed to the Cesu + service.
You have subscribed to the Cesu + service
Your situation varies depending on whether or not you opt for an immediate advance.
The immediate advance of the tax credit allows you to pay directly part of the salary and expenses due for your home employee.
The supplement is taken directly from your account.
You must activate the immediate advance of the tax credit from your Cesu+ account.
Complete the form.
The service will be active after a minimum of 24 hours.
Warning
If you want to opt for the immediate advance of the tax credit, you must ask for the employee's consent.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You have not subscribed to the Cesu + service
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
You use an organization or a company of personal services
Your situation varies depending on whether or not you opt for an immediate advance.
You opt for an immediate advance of the tax credit
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-contractor.
Your personal services organization may offer you to benefit from the immediate advance the tax credit.
He is the one who takes the steps to allow you to access it.
In this case, the amount of your tax credit is deducted from the amount of benefits.
You do not opt for an immediate advance of the tax credit
You are concerned if you use an intermediary body under the following conditions:
- Service provider
- Service agent
- Connecting platform.
The intermediary may be an association, a company or an authorized self-contractor.
A deposit of 60% will be paid to you in January 2027based on the amount of the tax credit received in 2026.
The balance will be paid to you in the summer, based on your actual expenses.
If you receive an overpayment in January, you will have to repay the overpayment in September.
Relay tax credit for caregivers of children in holiday homes
Relaying caregivers of children in vacation residences allows them to benefit from the tax credit for home employment.
This measure must be specified by an implementing decree.
That's what it says Article 12 of the Law of 12 June 2026 aimed at improving the protection and support of parents of children with cancer, serious illness or disability.
The information contained on this page remains current and will be modified as soon as the amending text enters into force.
Who can help me?
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For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your file
Tax department (treasury, tax department...))Gets information.
If you are a client of a personal services organization
By phone: 0806 806 028
By internet: www.particulier.urssaf.fr
Reduction or tax credit for the employment of an employee at home
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Specific ceilings for expenditure on certain benefits
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