Payroll of the home worker employed by an individual
Verified 17 June 2026 - Public Service / (Prime Minister)
The pay of the employee employed at home by an individual is composed of a basic salary and any ancillary elements (overtime, holidays, night hours, etc...).. We're taking stock of the regulations.
The basic gross hourly wage may not be less than:
- Minimum hourly wage provided for in the collective agreement
- Smic: titleContent time, or €12.31.
That's the most advantageous amount that applies.
The calculation of the basic gross monthly salary varies according to whether the employee has regular or irregular working hours:
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Regular working hours
The working hours are regular where the employment contract provides for one of the following provisions:
- Fixed weekly working hours
- Periods of work that are repeated regularly.
For an employee who works 40 hours per week, the basic gross monthly salary is calculated on the basis of 40 hours per week, rounded up to 174 hours per month.
The salary is monthly. It shall be calculated as follows:
Gross monthly wage = gross hourly wage x number of hours worked actual work weekly x 52 / 12.
The monthly payment of the salary guarantees a smoothing of the remuneration.
Example :
The employment contract provides for an hourly rate of €14 and a working time of 4 hours per week.
The basic gross monthly salary will be €14 *4*52/12 = €242.67 / per month.
Irregular working hours
These rules apply if the employment contract does not provide for a fixed weekly working time or periods of work that are regularly repeated.
The basic gross monthly salary is calculated on the basis of the number of hours of actual work counted down in the month:
Gross monthly wage = Gross hourly wage x number of hours of actual work in the month.
Example :
The employment contract provides for an hourly rate of €14 and the employee worked 18 hours in the month.
The basic gross monthly salary will be €14 *18 = €252.
Certain situations allow the employee to receive benefits in addition to his basic salary.
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Supplement for driving a vehicle during working hours
If, in agreement with the individual employer, the employee is required to use his personal vehicle for the purposes of his professional activity, he is entitled to a mileage allowance.
Its amount cannot not be inferior at scale of administration.
He cannot not be superior at tax schedule.
A simulator is used to calculate the amount of mileage allowances provided for in the tax schedule:
Actual charges: calculate your mileage charges
The employee's driving time during his working time for the purposes of his professional activities is considered as driving time. actual work.
In addition to the remuneration for this driving time, the employee receives additional remuneration in the form of a flat-rate bonus or a salary increase.
This supplement is freely negotiated between the parties.
Hours of presence responsible for day
The hours of responsible daytime attendance are those during which the employee can do what he wants with his time for himself while remaining vigilant to intervene (nap of a child for example).
One hour of responsible daytime attendance is equivalent to 2/3 of 1 hour of actual work paid on the basis of the gross hourly wage provided for in the employment contract.
Please note
If the employee is required to intervene repeatedly, the hours of responsible daytime attendance are paid in hours of actual work.
Night attendance allowance
It compensates for the overnight benefit. Depending on the number of interventions per night, the allowance is increased.
The employee intervenes 1 time on certain nights
The employee then receives a lump sum payment. Its amount may not be less than 1/4 of the contractual hourly wage for a period of actual work equivalent.
The employee intervenes 2 or 3 times some nights
The employee then receives a lump sum payment. Its amount may not be less than 1/3 of the contractual hourly wage for a period of actual work equivalent.
The employee intervenes 4 times and more some nights
The employee is normally paid for intervention time. He shall receive a lump sum payment for the remaining time. Its amount may not be less than 1/3 of the contractual hourly wage for a period of actual work equivalent.
Please note
If every night the employee intervenes at least 4 times, all hours of night presence are paid in hours of actual work.
Allowance for duties of sick night guard
The hours of sick care at night are hours of actual work.
They are paid as the actual hours of work the basis of the gross hourly wage provided for in the employment contract.
Benefits in kind: accommodation and food
When the individual employer provides the meal or accommodation to his employee, these are benefits in kind.
The individual employer must take into account the benefits in kind provided to determine the salary to be paid (meals, accommodation).
He must deduct from the net salary the following amounts:
- €4.70 per meal
- €71 per month for housing.
If the importance of housing warrants, an assessment greater than €71 may be provided for in the contract.
Please note
The room made available to the employee in the context of the night presence alone does not constitute a dwelling.
Please note
During periods of suspension of the employment contract, the accommodation made available shall not be returned to the individual employer, unless the employee expressly agrees.
Transportation costs are expenses incurred by the employee to travel from his usual place of residence to his place of work.
Employees who use public passenger transport or public bicycle rental services benefit from a support by the individual employer.
Only subscription cards are supported by the employer. They can be annual, monthly or weekly.
Tickets purchased individually are not refundable.
Warning
The employee hired under the shared custody has full support.
Hours worked in excess of the weekly working time stipulated in the contract and not exceeding 40 hours per week shall be paid at the hourly rate stipulated in the contract of employment.
Please note
In the case of shared custody, hours worked in excess of the weekly working time stipulated in the contract shall be remunerated and shall be taken into account in the overall actual working time. They must be made at the written request of at least one of the individual employers and are remunerated according to the method of distribution agreed between the individual employers.
When the number of hours of actual work Exceeds 40 hours per week, overtime surcharge applies.
Overtime is paid monthly or recovered within 12 months under the conditions laid down in the employment contract.
The overtime surcharge shall be fixed at 25% for the first 8 hours and at 50% for the following hours.
FYI
Overtime is counted per week from Monday at 0 am to Sunday at 24 pm.
The employee is compensated for the paid leave he acquires.
The time of compensation for paid leave may be different if the employer declares its employee by the Cesu or not:
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Statement made by Cesu
Depending on the monthly working time, paid leave can be paid in different ways:
Working hours less than 32 hours per month
The remuneration includes the holiday pay.
The hourly wage is increased by 10% paid leave.
Working hours equal to or greater than 32 hours per month
Leave with Pay Allowance shall be paid when taking leave.
FYI
If the employee agrees, the employer can include it in the monthly remuneration. The hourly wage is then increased by 10% paid leave.
Other reporting methods
Leave with Pay Allowance shall be paid when taking leave.
The rules are different for the 1er May and for other public holidays:
General scenario
Compensation for public holidays differs depending on whether the public holiday is worked or unemployed :
Working holiday
In return for work on a public holiday, the remuneration for work is increased by 10%.
Non-working holiday
The employer may decide than the employee does not work on a public holiday falling one day usually worked.
When the holiday falls on a day that is usually worked, the remuneration of the employee is maintained it fulfills all of the following cumulative conditions:
- Have worked for the individual the last working day before the public holiday
- Have worked for the individual on 1er working day after the public holiday.
The employee also benefits from this retention if an absence authorization has been previously granted by the employer (paid leave for example).
FYI
If the holiday falls on a day that is usually not worked, it is not paid in addition to the usual salary.
May 1
The 1er may is a public holiday unemployed.
The employer who does not make his employee work on the 1ster but will have to pay him normally if this holiday falls on a day usually worked, without seniority requirement.
Please note
If justified by the nature of the activity (e.g. assistance to dependent persons), the home worker who works on 1er may benefits the doubling of his remuneration.
Payment of salary is made every month.
The salary is paid on the date stipulated in the employment contract.
The individual employer may use the following means of payment:
- Transfer
- Check
- Cesu securities pre-financed
- Cash.
The employer must give the employee a pay slip unless he uses the Cesu or Pajemploi.
It can also use the Cesu+ and Pajemploi+ devices with the written consent of the employee.
They allow, by giving mandate to these organizations, the payment of wages by these organizations.
FYI
Salary may be paid in cash if the amount does not exceed €1,500.
Disputes fall within the competence of the labor court council the domicile of the individual employer.
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The informants who answer you belong to the ministry responsible for labor.
Compensation for leave with pay under Cesu (principle)
Provisions of the Labor Code applicable to an employee employed by an individual (non-exhaustive list)
Compensation for leave with pay under Cesu (32-hour threshold)
Presence at night (Article 149), overtime (Article 147), paid leave (Article 140), public holidays (Article 139), salary (Article 146)
Conventional minimum wages applicable to employees of the individual employer from 1 June 2026
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