cheque d'emploi

[drearyogre]

Can anyone familiar with this be kind enough to tell me how it works re paying for casual labour like cleaning?

[cromercrabholiday]

Our cleaners in UK work for cash - wouldn't get them otherwise. One day I'll have to sort out the tax/NI implications.

John

[la vache!]

Hi Dreary,
It is now called the CESU - cheque emploi service universel and you can now use it for gite cleaning now provided the work is less than 8 hours a week and for less than 100 days per year. Previously you could only use it for domestic cleaning in your own home.
If you go to your bank, they will set it all up for you and send you a cheque book. Every month (or whenever you pay your cleaner) you write a cheque for the amount and then fill in another slip detailing the hours worked, pay etc. which is sent off to the service. They then calculate the social charges for you and the amount is deducted automatically from your bank account at the end of the month. The social charges are about 80% again of whatever you pay your cleaner, so if you pay the smic, you will be paying the equivalent of 12€ per hour.

[paolo]

I saw an accountant last week, and what he told me is a bit blurred in my memory, but I do remember him saying that if you pay with a CESU, there is a tax advantage. If you pay 200 euros, you end up paying 260 with charges, but you claim back 130 of that. Don't take my word for it though.

[la vache!]

Paolo's right - there is a tax advantage I forgot to mention - the amount you pay in both salary and cotisations is deductible from your income before tax is paid. Last year I paid my cleaner 633€ and there were 491€ in cotisations.