The face value of the CESU voucher is simply the amount shown on the front of the voucher, usually in the top right-hand corner.
A service provider is a home services company or association that employs a worker to provide a service.
The service provider is responsible for paying the worker, declaring the worker and paying employer and employee contributions.
For its part, the service provider sends an invoice to the individual; if the individual pays using CESU vouchers, the sum corresponds to the amount of the invoice including tax.
The social security form is a document that the Urssaf service Cesu sends to the individual employer so that they can declare their worker and pay the employer's and employee's contributions. These forms are collected in a booklet, and each of them must be completed, including contact details, the work carried out, remuneration, etc.
If the service is provided on a regular basis, the individual employer sends the social security form to the Urssaf service Cesu at the end of each month. If the service is provided on a one-off basis, they send it once the work has been completed.
Urssaf service Cesu:
3, avenue Émile-Loubet
42961 Saint-Étienne Cedex 9
Tel.: +33 (0) 820 00 23 78 (Service €0.12/min + call charge)
www.cesu.urssaf.fr
The beneficiary declares their employee to Urssaf service Cesu. It is the body responsible for collecting social security contributions and processing the social aspects of the CESU.
In return, Urssaf service Cesu issues:
books of social security forms, collects and processes them
an employment certificate for the employee working in the home
a deduction notice for the employer (deduction of social security contributions for the individual employer)
an annual tax certificate for the employer.
Urssaf service Pajemploi
43013 Le Puy-en-Velay CEDEX
Tel.: +33 (0) 820 00 72 53 (Service €0.12/min + call charge)
www.pajemploi.urssaf.fr
Set up in 2004, this national childcare centre is responsible for:
collecting social security forms
deducting social security contributions from the account of the individual employer who employs a childminder at home or outside the home.
To benefit from the PAJEMPLOI booklet, the individual employer must be receiving childcare benefits from the CAF (Family Allowances Fund).
