Payroll of the home worker employed by an individual
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The salary of the employee employed at home by an individual is composed of a basic salary and any ancillary elements. The remuneration of overtime, public holidays, paid leave, night time are among these ancillary elements. We're taking stock of the regulations.
The gross hourly wage may not be less than the following amounts:
- Minimum hourly wage provided for in the collective agreement
- Smic: titleContent schedule, either €12.02.
That's the most advantageous amount that applies.
The calculation of the gross monthly salary varies according to whether the employee has regular or irregular working hours.
Regular working hours
The duration of work is 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 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 of actual work weekly x 52 / 12
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 repeated regularly.
The gross monthly salary is calculated on the basis of the number of hours of actual work counted in the month:
Gross monthly wage = Gross hourly wage x number of hours of actual work in the month
Certain situations allow the employee to receive compensation in addition to his basic salary.
Supplement for driving a vehicle during working time
If the employee uses his personal vehicle, the employer must pay him mileage allowances.
In addition to his salary, the employee then receives an additional remuneration. This supplement can be a flat-rate bonus or a salary increase. Its amount is determined by mutual agreement between the employer and the employee. It is provided for in the employment contract.
This 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:
Hours of attendance responsible for day
The hours of responsible day 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).
1 hour of responsible attendance per day is equivalent to 2/3 of 1 hour of actual work.
Please note
If the employee is required to intervene repeatedly, the hours of responsible day attendance are paid in hours of actual work.
Allowance for night attendance
It compensates for the night benefit. Depending on the number of interventions per night, the allowance is increased.
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The employee intervenes 1 time some nights
The employee then receives a lump sum payment. Its amount may not be less than 1/4 of the contractual hourly wage for an equivalent effective working time.
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 an equivalent effective working time.
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 an equivalent effective working time.
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 sick night-care duties
Sick night shift hours are hours of actual work. They are paid as actual hours of work.
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).
The following amounts shall be deducted from the net salary:
- €4.70 per meal,
- €71 per month for housing.
If warranted by the size of the dwelling, an assessment greater than €71 may be provided for in the contract.
However, no amount is deducted for housing if the employee has to sleep on site.
Please note
Benefits in kind which the employee ceases to receive during the holidays shall not be deducted from the amount of his remuneration.
Transportation costs are expenses incurred by the employee to travel from his usual place of residence to his place of work. The employee uses public passenger transport or public bicycle rental services.
As such, it benefits from a support by the individual employer.
Warning
The employee hired under the shared custody benefits from full support.
The overtime surcharge applies when the actual number of hours worked exceeds 40 hours per week.
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 by Cesu
Depending on the monthly working time, paid leave can be paid in different ways.
Working hours less than 32 hours per month
Compensation includes leave with pay.
The hourly wage shall be increased by 10% paid leave.
Working hours equal to or greater than 32 hours per month
Leave with pay allowance is 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 is paid when taking leave.
The rules are different for the 1er May and for other holidays.
General case
Compensation for public holidays differs depending on whether the public holiday is worked or unemployed.
Working holiday
A working holiday is increased by 10%.
Non-working holiday
The employer may decide that 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.
Where the public holiday falls on a day which is normally worked, the employee's remuneration shall be maintained if he 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
On 1er may is a public holiday unemployed.
The employer who does not make his employee work on the 1ster but shall pay him normally if that public holiday falls on a day usually worked, without seniority requirement.
Please note
If justified by the nature of the activity (e.g. assistance for dependent persons), the home worker who works on 1er may benefits doubling his pay.
The salary is paid monthly.
The salary is paid on the date stipulated in the employment contract.
The individual employer may use the following means of payment:
- Transfer
- Check
- Pre-funded Cesu securities
- Cash.
The employer must give the employee a pay slip unless he uses the Cesu or Pajemploi.
It can also use Cesu+ and Pajemploi+ devices. They allow the payment of salaries by these organizations.
FYI
The salary can 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 in charge of labor.
Compensation for leave with pay under the Eusc (principle)
Provisions of the Labor Code applicable to an employee employed by an individual (non-exhaustive list)
Compensation for leave with pay under the Eusc (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 April 2025
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