Chèque emploi service universal

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The Chèque emploi service universel , or CESU for short (in German, for example: universal service check) is a means of payment for housework or personal services in one's own household and for family support services in France . It has existed in this form since January 1, 2006.

The CESU serves u. a. promoting the sector of household-related services and facilitating “access to high-quality services for as many as possible”, family support , professionalising household-related services and social security protection for employees, as well as avoiding undeclared work . The services that can be paid for by the CESU include, for example, repairs, household help, shopping, delivery service, babysitting, tutoring, gardening, as well as various types of support for children, the elderly, people in need of care and the disabled. In addition to the payment of wages, social security contributions are also settled with the CESU.

France is considered to be the country with the longest experience of using service checks for household and family support services (see also section “Predecessors” ).

Modalities

The CESU exists in two forms: firstly as a check available from banks ( CESU déclaratif ) and secondly as a pre-financed voucher ( CESU préfinancé ):

  • The CESU déclaratif (also: CESU bancaire ) is issued by banks and used for payment like a check; it is issued with a checkbook. In the checkbook, the person receiving the service (i.e. the employer) will write the social security number of the service provider (i.e. the employee). After the employee has submitted the checks or the employer's checkbook, wages and social security contributions are settled via bank accounts. The employer can claim half of the expenses up to a limit of 12,000 euros with a tax deduction, i.e. with a tax advantage of up to 6,000 euros. This limit increases by 3,000 euros (1,500 euros tax benefit) for each child living in the household and, if applicable, for other people.
  • The CESU préfinancé (also: titre CESU ) is a voucher issued by name. The pre-financing private or public employer of the employer has very favorable tax conditions for this.

The amount of the remuneration is to be determined by the employer and the employee; However, it is at least the minimum wage ( salaire minimum interprofessionnel de croissance ), increased by 10% as a lump-sum payment with regard to annual paid leave.

predecessor

CESU's predecessors were the chèque emploi service (CES) and the titre d'emploi service (TES) since 1993 and 1996, respectively.

See also

Individual evidence

  1. ↑ a b Labor market reforms: The service check to promote household-related services. (PDF; 31 kB) In: France Info. French Embassy, ​​Berlin, April 18, 2006, accessed February 4, 2013 .
  2. ↑ Home care and care between quality requirements and costs. European solution approaches in comparison. (PDF; 149 kB) (No longer available online.) Institute for Economy, Labor and Culture (IWAK), University of Frankfurt am Main, October 2008, archived from the original on April 30, 2014 ; Retrieved on February 4, 2013 (International Conference on October 20 and 21, 2008 at the Goethe University in Frankfurt am Main). Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.iwak-frankfurt.de
  3. ↑ a b c d Werner Eichhorst, Verena Tobsch: Family support services. International benchmarking study. (PDF; 547 kB) BMFSFJ, July 2007, accessed on February 4, 2013 . Pp. 21-22
  4. ↑ Le Chèque emploi service universel en quelques mots. Urssaf, accessed February 4, 2013 (French).
  5. ↑ Questions clès. Urssaf, accessed February 4, 2013 (French).