Cesu declarative or Cesu pre-financed: what are the differences?

Verified 06 February 2026 - Public Service / (Prime Minister)

The individual may use the Cesu declarative or the Cesu pre-funded in relation to personal services.

There are differences between the declaratory Cesu and the pre-financed Cesu, particularly on the conditions of use and membership.

We present you the main differences between these two Cesu.

Tableau - Differences between declarative Cesu and pre-funded Cesu

Object

Cesu declarative

Cesu pre-funded (or Cesu title)

What is it used for?

The declarative Cesu allows to declare the staff employed at your home in connection with personal services

The pre-financed Cesu allows pay a personal services agency or pay an employee

In what form?

Dematerialized or notebook of 20 paper social components

Pre-financed Cesu is a payment document with a defined amount in the form of a dematerialized Cesu or check book (E-Cesu)

For what to do?

Cleaning, ironing, tutoring...

Be careful : for the employment of a licensed childminder and an employee for home childcare, the declaration must be made to Pajemploi if you are covered by the Caf: titleContent or MSA: titleContent.

All services to the person may be remunerated by securities Cesu: titleContent (DIY, school support, childcare...))

What are the advantages?

Fulfills your obligations as an employer, including:

  • Declaration of remuneration atUrssaf: titleContent
  • Payment of social security contributions
  • Preparation of pay slips
  • Remuneration of a directly employed employee or a registered childminder
  • Settlement of the invoice of a declared or approved personal services or a childcare facility (nursery, drop-in center...))

How to join?

Where to get them?

They may be granted by:

  • Public or private employers
  • Works council (CSE)
  • Public or private bodies which award social benefits (departmental departments, communal social action centers, social security funds, pension funds, mutual societies...))

How to pay your benefits or your employee?

Check, bank transfer, cash, pre-funded Cesu or Cesu+ if you have subscribed to this device

With the payment document that has been granted to you

Who can help me?

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