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Attestation D'Emploi


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My husband has just received his first Attestation D'Emploi for some work he did for someone under the cheque emploi system (CESU).

  I was under the impression that the cotisations were paid by the employer and all we would have to pay would be any income tax due at the end of the year but on the attestation there are two columns - Cotisations Salariales and Cotisations Patronales with a different amount for each.  I know that the Cotisations Patronales are the ones made by the employer so does that mean then that we have to pay the amount for the Costisations Salariales in addition to any income tax?

Thanks in advance



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Both CESU employer and employee pay contributions (cotisations).

The attestation d'emploi  is the equivalent of a payslip and is sent by the official body which deals with CESU (http://www.cesu.urssaf.fr/cesweb/home.jsp)

The contributions owed by the employee are calculated and deducted according to the declaration made by the employer.

Your husband will only pay income tax on his CESU earnings, as his contributions (cotisation) have already been paid.

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