It is available in two formats: paper or electronic.
Prefinanced CESU vouchers can be used to pay for personal services provided by anyone working in the home of a private employer (the beneficiary) or, in the case of childcare, outside the home. The funder may choose to specify the category or categories of services concerned.
Prefinanced CESU vouchers are "dated". They are dated for one calendar year (from January to December) and remain valid until 31 January of the following year. The validity date is printed on the back of each CESU.
They can be reimbursed by CRCESU to the affiliated worker (employee, agency or service provider) until the last day of the following February, as evidenced by the postmark or bank stamp.
Only CRCESU is authorised to reimburse prefinanced CESU.
In accordance with CRCESU general terms and conditions of affiliation: "Under no circumstances may the service provider apply to beneficiaries (clients or employers) an additional cost corresponding to the acceptance of the prefinanced CESU".
The employee is recruited by the individual employer, who pays him or her directly using prefinanced CESU vouchers. The individual employer declares and pays the employer's contributions to the Urssaf service Cesu (www.cesu.urssaf.fr) or to the Urssaf service Pajemploi (www.pajemploi.urssaf.fr) for childminders and home childminders.
The individual employer contacts an association or a company acting as an approved personal services agent to recruit an employee. It is the individual employer who pays the employee and declares and pays the employer's social security contributions to Urssaf service Cesu (www.cesu.urssaf.fr) or to Urssaf service Pajemploi (www.pajemploi.urssaf.fr) for childminders and home childminders.
The individual employer hires an association or a company acting as an approved personal services provider to recruit an employee. The individual employer then pays the service provider's bill using prefinanced CESU vouchers, and the service provider in turn pays the employee and declares and pays the employer's social security contributions.
In the case of childminders, the individual employer can use prefinanced CESU vouchers to pay either an approved childminder or a local authority that has childcare facilities (crèche, drop-in centre, etc.).
In accordance with CRCESU general terms and conditions of affiliation: "Under no circumstances may the service provider apply to beneficiaries (clients or employers) an additional cost corresponding to the acceptance of the prefinanced CESU".
