Form 2042-RICI — tax reductions and credits
Form 2042-RICI is the annex to the income tax return used to report the most common tax reductions and credits — including two that the copilot computes: the tax credit for employing a home worker (50 % of expenses, within a yearly ceiling of €12,000 raised by €1,500 per dependant without exceeding €15,000) and the tax credit for the care of a child under six outside the home (50 % of the amounts, €3,500 maximum per child, €1,750 in shared custody). It is served on the official page of the 2042, 2026 edition, with the other annexes. You report the expenses; the credit is computed automatically by the tax authority and any excess is refunded to you.
Up to date for 2026 — verified on September 11, 2026Official form2042-RICIGuide: about 25 min
This content is part of the path: Reducing my income tax· Step 7 of 7· Last step of the path
This content is part of the path: Employing someone at home· Step 4 of 4· Last step of the path
Deadlines
- With the income tax return
- The 2042-RICI follows the 2042 calendar: online, its sections are selected with the return; on paper, it is attached to the 2042.
Documents to prepare
- Wages and contributions of the home worker, or organisation invoices, by type of service
- Childminder's net salary and contributions, or nursery fees, per child under six
- Aid received to deduct: childcare allowance, employer aid
- Cesu or Pajemploi certificates to check the pre-filled amounts
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What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Individuals and managers employing a home worker, directly or through an organisation, or paying personal services through Cesu or Pajemploi
- Parents of children under six cared for outside the home — childminder, nursery, daycare
- Taxpayers benefiting from the other common tax reductions and credits carried by the annex
Worked example
Example: Nadia, a consultant, employs a cleaner and has her son looked after
Nadia, a consultant running a sole proprietorship, paid in 2025 €4,800 of wages and contributions for a cleaner employed directly, settled through Cesu, and €4,500 of childminder fees for her three-year-old son, of which €3,500 were covered by the childcare allowance. In spring 2026, her Cesu expenses are pre-filled on the 2042-RICI: she checks them, states the type of service (cleaning) and the person paid. For childcare, she reports €4,500 − €3,500 = €1,000 of net costs. The tax authority computes the credits — €2,400 for home employment, €500 for childcare — and shows them on the tax notice; if their total exceeds the tax due, the excess is refunded to her. The calculators linked to this page give these amounts in advance.
How to fill it in, step by step
- Gather the year's expenses: wages and contributions of a home worker, invoices of a declared organisation or association, net salary and contributions of a childminder, nursery or daycare fees.
- Deduct the aid received: for childcare, the Caf childcare allowance and employer aid are subtracted from the reported expenses.
- Home employment: state the amount of expenses, the types of services provided (cleaning, childcare, gardening…) and the organisation or person paid; expenses paid through Cesu or Pajemploi are pre-filled and checked.
- Childcare outside the home: report, per child under six on 1 January of the income year, the amounts net of aid, up to €3,500 (€1,750 in shared custody).
- Let the tax authority compute: online, the amount of expenses is automatically capped by type of expense, and the credit appears on the tax notice; any excess above the tax due is refunded.
- Keep the supporting documents — you need not attach them, but you must be able to provide them at the tax authority's request.
The form, line by line
- Employment of a home worker
- Year's expenses, by type of service, with the organisation or person paid. 50 % credit within a €12,000 ceiling raised by €1,500 per dependent child, household member or ascendant over 65, without exceeding €15,000; €15,000 and €18,000 in the first year of direct employment; €20,000 in case of disability. Sub-ceilings: €500 for small DIY jobs, €3,000 for IT assistance, €5,000 for small gardening work.
- Childcare costs outside the home
- Per child under six, net salary and contributions of a childminder or nursery fees, net of aid received: €3,500 maximum per child, €1,750 in shared custody, i.e. a maximum credit of €1,750 or €875.
- Pre-filled expenses
- Expenses paid through Cesu or Pajemploi are pre-filled in the return: they are checked, not re-entered.
Good to know
- The tax credit is a credit, not a reduction: if it exceeds the income tax due, the excess is refunded.
- Online, the amount of home-employment expenses is automatically capped by type of expense, and the credit is computed by the tax authority.
- For childcare, the child must be under six on 1 January of the income year: born from 1 January 2019 for 2025 income reported in 2026.
- The 2042-RICI does not carry income (2042, 2042-C-PRO) nor gains and foreign income (2042-C): it is the annex for the most common tax reductions and credits. 2026 edition, the latest served by the official page read on 11 September 2026.
Common mistakes
- Reporting gross childcare costs without deducting the childcare allowance or employer aid.
- Re-entering Cesu or Pajemploi expenses already pre-filled, and counting them twice.
- Forgetting to state the type of service and the organisation or person paid for home employment.
- Counting the care of a child aged six or over on 1 January, which no longer gives right to the credit.
Frequently asked questions
Must I compute my tax credit myself?
No: you report the expenses, and the amount of the tax credit is computed automatically by the tax authority; it appears on your tax notice. The calculators linked to this page give you the amount in advance.
What ceiling for employing a home worker?
€12,000 of expenses per year, raised by €1,500 per dependent child, household member or ascendant over 65, without exceeding €15,000; €15,000 and €18,000 in the first year of direct employment; €20,000 in case of disability. Some services have a sub-ceiling: €500 for small DIY jobs, €3,000 for IT assistance, €5,000 for small gardening.
Which aid is deducted from childcare costs?
The childcare allowance paid by the Caf and aid paid by the employer or works council: the 50 % credit is computed on the amounts remaining at your expense, up to €3,500 per child.
Must supporting documents be attached?
No, you need not attach them to your return, but you must be able to provide them to the tax authority at its request: wages and contributions, organisation invoices, nursery or childminder certificates.
Go further
Compute the related amounts
Official sources
- impots.gouv.fr — Form 2042, income tax return (2026 edition, the latest the page serves): "the annex return 2042 RICI is used to report the most common tax reductions and tax credits"; form 2042-RICI served with the 2042, 2042-C, 2042-IOM, 2042-C-PRO and 2042-TA — September 11, 2026
- service-public.gouv.fr — Tax credit for employing a home worker, sheet F12 (verified 15 April 2026): 50 % credit, €12,000 ceiling raised by €1,500 per person without exceeding €15,000, €15,000 and €18,000 in the first year of direct employment, €20,000 in case of disability, sub-ceilings of €500, €3,000 and €5,000; reporting of the amount of expenses, types of services and organisation or person paid, Cesu and Pajemploi expenses pre-filled, automatic capping online, credit computed by the tax authority, supporting documents kept — September 11, 2026
- service-public.gouv.fr — Childcare costs outside the home, sheet F8 (verified 15 April 2026): child under six (born from 1 January 2019 for 2025 income), 50 % credit on amounts paid up to €3,500 per child and €1,750 in shared custody, aid to be deducted (childcare allowance, employer aid), excess refunded, supporting documents kept — September 11, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.