How can I pay a gardener in France?

Is there a simple way to make payments to a gardener that covers the requirements in terms of social charges? S.M.

The system is called Chèque Emploi Service Universel (Cesu). You register for the scheme and prepare and sign an employment contract with the employee. When you pay your gardener you also make an online declaration and in addition to the cheque that you pay them for their net salary, the government makes a direct debit charge for the social charges that you are deemed to have deducted from his or her salary, plus the employer’s social charge contributions.

At the end of the tax year, the Cesu organisation sends you a statement of the payments you have made to people in the year, and you declare this total sum (net salaries and employees’ and your employer’s charges). In calculating your income tax liability, the tax office deducts 50% of the total that you have paid from tax you owe. If you do not pay tax you receive money back instead.

See cesu.urssaf.fr/info/accueil.html (French only) for more information. It has a calculator to work out your total cost including all charges.

Reader's query answered by Hugh MacDonald

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