Cesu declarative or Cesu pre-financed: what differences?

Verified 11 August 2025 - Directorate of Legal and Administrative Information (Prime Minister)

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

Differences exist between the Declarative Eesc and the pre-funded Eesc, notably on the conditions of use and accession.

We present you the main differences between these two Cesu.

Tableau - Differences between the Declarative and Pre-funded Usep

Object

Cesu declarative

Cesu pre-funded (or title Cesu)

What is it used for?

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

The pre-funded Eusc allows for pay a personal services agency or pay an employee

In what form?

Dematerialized or notebook of 20 paper social components

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

For what to do?

Cleaning, ironing, school support...

Watch out : for the employment of a licensed childminder and an employee for home childcare, the declaration must be made to Pajemployment 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 benefits?

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 licensed 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?

    • By internet at Cesu National Center
    • By post: Center national du Chèque emploi universal service - 63 rue de la Montat - 42 961 Saint-Étienne Cedex 9

    May be granted by:

  • Public or private employers
  • Social and Economic Committee (ESC)
  • Public or private bodies that allocate social benefits (departmental departments, communal social action centers, social security funds, pension funds, mutual societies, etc.)
  • 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 was granted to you

    Who can help me?

    Find who can answer your questions in your region