Employing someone at home
A scheme that files returns without ever becoming the employer, a minimum hourly rate that already carries paid leave, a two-euro deduction per hour that combines with nothing, and activity sub-ceilings applied ahead of the general one. Three modules on what an hour of cleaning really costs. Explanations and sources are free to read.
Foundational3 modules27 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell apart what the Cesu scheme does from what it does not do
- Know which activities count as direct household employment
- Identify the situations that fall outside the scheme entirely
- Understand what the monthly filing produces on your behalf
- Move from the agreed hourly rate to the monthly gross wage
- Identify the contributions borne by the employer alone
- Understand what the flat-rate deduction removes from the total
- Place the social security ceiling correctly within the calculation
- Compute the tax credit on genuinely eligible expenditure
- Apply ceilings and increases in the correct order
- Spot the sub-ceilings attached to particular activities
- Tell the immediate advance apart from the following year's payment
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountBecoming a household employerWhat you will be able to do
- Tell apart what the Cesu scheme does from what it does not do
- Know which activities count as direct household employment
- Identify the situations that fall outside the scheme entirely
- Understand what the monthly filing produces on your behalf
- Module 210 minIncluded in the full courseWhat a declared hour really costsWhat you will be able to do
- Move from the agreed hourly rate to the monthly gross wage
- Identify the contributions borne by the employer alone
- Understand what the flat-rate deduction removes from the total
- Place the social security ceiling correctly within the calculation
- Module 39 minIncluded in the full courseThe tax credit and its immediate advanceWhat you will be able to do
- Compute the tax credit on genuinely eligible expenditure
- Apply ceilings and increases in the correct order
- Spot the sub-ceilings attached to particular activities
- Tell the immediate advance apart from the following year's payment
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (4)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (4)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.