Individual employer: what is the purpose of the Cesu declaration and how to use it?

Verified 11 March 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy

You are an individual and you want to hire an employee as part of personal services? You can declare your employee using the Universal Service Employment Check (UESC) declarative. We explain to you what the Cesu declarative is for, how to join it and how to declare the remuneration of the employee.

The Cesu: titleContent declarative allows you to fill in your obligations of employer in a simplified manner.

Using the Declarative Uesc:

  • You do not have to make a declaration of employment with the Urssaf
  • Urssaf service Cesu calculates and levies social security contributions
  • You don't have to establish a pay slip (the Cesu department prepares the employee's pay slip).

Please note

The Declarative Eesc may take the place of an employment contract for tasks occasional. These tasks shall not exceed 3 hours per week during a reference period of 4 weeks. For longer-term jobs, a employment contract must be in writing.

Whether the contract is oral or written, the parties must comply with the same obligations imposed on them during the formation, performance and termination of the employment relationship.

You can use the Cesu: titleContent declaratory statement to declare an employee employed for the exercise of one of the following activities:

  • Home maintenance and housework
  • Small gardening work and small DIY work
  • Childcare at home under conditions
  • School support or home classes
  • Aesthetic care at home for dependent people
  • Meal preparation at home (including time spent shopping)
  • Delivery of meals and groceries at home and collection and home delivery of ironed linen
  • IT support and administrative assistance at home
  • Pet care and walks for dependent people
  • Temporary maintenance, maintenance and vigilance, at home, of the primary and secondary residence
  • Tele-assistance and video-assistance
  • Sign language interpreter, writing technician and spoken language coder completed
  • Driving the personal vehicle of any person with a temporary disability or of any elderly, disabled or chronically ill person
  • Accompaniment of any person with a temporary disability or of an elderly person, disabled or suffering from chronic pathologies in his movements outside his home (walks, mobility and transport assistance, everyday acts)
  • Assistance to persons who temporarily need personal assistance at home, excluding medical care
  • Accompaniment of the children in their movements outside their home (walks, transport, acts of everyday life).

Warning  

The Declarative Eusc cannot be used for the childcare at your home or for the use of a certified childminder if you receive assistance from the Caf: titleContent or MSA: titleContent.

You must adhere à Urssaf service Cesu to use the Cesu: titleContent declarative. The application for membership is made by internet on the Urssaf service Cesu website:

Cesu online

The employer space created following your membership allows access to different features (for example, download a summary report of your returns, a tax certificate).

Please note

Individuals who are not obliged to file their tax return by electronic means can carry out these formalities on paper.

Method of declaration

The declaration of salaries is made on the Internet on the Urssaf service Cesu website:

Cesu online

Please note

Individuals who are not obliged to file their tax return by electronic means can carry out these formalities on paper.

Date of declaration

You must declare the activity of your employee at the latest on 5e the day of the month following that period of activity. The declared period of activity may not cover a period exceeding 1 calendar month.

Payslip

The Urssaf service Cesu then sends your employee a document worth pay slip whether he has opted to receive his ballots by post.

Pay slips are grouped and mailed once a quarter.

If your employee has an online account, they access it directly (pay slips are available within 48 hours of reporting).

Calculation and levying of contributions

On the basis of your declaration, Urssaf service Cesu calculates the social contributions (you can do a simulation online):

Cesu online

One month before each withdrawal, the Urssaf Cesu service provides you with a withdrawal notice. This document mentions the date of the withdrawal from your bank account.

Example :

The employer makes the declaration of the salary of April in the first 5 days of May. He has his notice of premium collection at the end of May. The automatic debiting of contributions occurs around June 30.

Please note

With the Cesu+ service and with the agreement of your employee, you can delegate to Urssaf Cesu service the whole the procedure for payment of salary. In the 2 working days after the registration of your declaration, the Cesu deducts the salary from your bank account and pays it, at the latest, on the 4the working day after the declaration on your employee's bank account. Contributions remain levied at the end of the month which follows receipt of your direct debit notice.

Calculation and collection of income tax

The Urssaf service Cesu ensures on your behalf the calculation and the withholding tax of your employee, if it is taxable. You declare his remuneration and your employee receives his net salary deducted from tax on his bank account. The tax is directly paid to the tax authorities by the Urssaf CESU service.

Cesu online

Who can help me?

Find who can answer your questions in your region

  • Urssaf service Cesu

    To find out if you are an individual employer using the Cesu or an employee declared with the Cesu device

    By phone

    0 806 802 378 (free service + variable call price depending on the telephone operator).

    Monday to Friday from 9am to 5pm

    In Martinique and Guadeloupe: until 11am

    In French Guiana: until 12h

    In Reunion: from 11am to 7pm

    From the foreigner: 00 33 806 802 378 (free service + variable call price depending on the telephone operator).

    By email

    Access to contact form

    By post

    Urssaf service Cesu

    63, rue de la Montat

    42 961 Saint-Étienne cedex 9

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