Can an individual pay a self-employed person with Cesu pre-funded?

Verified 24 June 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Yes, an individual can pay for the service provided by a self-employed person (or micro-entrepreneur) with the pre-funded universal service employment check (Uscb).

The activity that the self-employed person carries out at domicile of individual duty however concern the sector of personal services. The self-employed person shall before to have made a declaration, obtained approval or applied for authorization of activities.

Personal services activities include mainly the following:

  • Custody of children, school support or course at home, accompaniment children on the move
  • Support to persons elderly or handicapped at home
  • Support to persons in need of aid personal assistance in their home or mobility assistance in the surrounding environment to help them maintain their domicile
  • Services to persons at their domicile concerning tasks housewives or family.

The individual can use the pre-funded UCC to pay the totality or only a part the amount he owes to the self-employed. Payment of the remainder of the amount due may be made in cash (up to €1,000), by bank transfer or check.

Please note

Payments to the self-employed person provider may allow the individual to benefit, under conditions, from a tax credit.