The Chèques d'Emploi works that the employer goes into their bank and asks for a demande d'adhésion au chèque emploi service universel bancaire (quite a mouthful I know!).
This is just a simple form that they fill in and return to the bank. They will then be issued with a special cheque book called CESU cheque book which they then use to pay the employee.
They write out the cheque and give the top copy to the employee to pay into their account, the employer sends the copy underneath to the CESU office where the employees tax contributions are worked out.
The other copy the employer keeps for their records.
The employee will receive a pay slip from the CESU office, which they need to prove their income to the authorities and which they use to make their income tax declaration at the end of the year and the employer also receives a notification of the employees social security contributions which are automatically deducted from the employer's bank account a couple of months later.
Around the end of the year, the employer will receive a statement which tells them how much they have paid in contributions, which they can use to claim a tax deduction on their annual income tax.
The advantages to both parties is enormous. The employer because of the tax deduction and the employee is insured for health and safety at work.
The hourly rate is to be agreed by the employer and employee but it is obviously not to be any lower than the national minimum wage of 8.44 euros an hour.
You only have to have a contract if the worker is to be working for more than four consecutive weeks in the year. The application form does include a simple contract, which is probably best to use so both parties are in agreement.
This information is based on article featured in Living France magazine.
