Cheque emploi: How does it work?

[Monika]

Is it a good idea to employ an artisan (certain types of handy work is allowed) who works under that scheme. As I understand it you pay him with a cheque you get from your bank and you the employer pays his tax. Is this only worthwhile for an employer who then can deduct it from his tax? Or if the devis is low enough and takes this into account  could it also be worthwhile if you don't pay tax in France?

[BJSLIV]

Its really only suitable for a bit of maintenance or gardening, not for building anything major, as the worker cannot offer any of the obligatory guarantees.

The income tax reduction certainly helps, as you would need to allow 50% overheads on whatever you pay initially.

[Clair]

The official site for CESU 'Cheque Emploi Service Universel) is here: http://www.cesu.urssaf.fr/

Click on Présentation to find out how to use them.

A previous thread on this can be found here: www.completefrance.com/cs/forums/630008/

A CESU is primarily used by an individual to employ someone to do work related to the individual's private home: baby-sitting, private lessons, cleaning, shopping, meals...

They can be used to pay for small  repair jobs but not refittings!

It has been suggested that it could also be used to pay for gite cleaning/caretaking, but I cannot endorse this, as gite/caretaking of business premises does not fit the definition of a "private home" and use of the tax refund part of the incentive would almost definitely be seen as fraudulent.

[Monika]

Thank you Clair and BJSLIV for your answer which helps us to make a decision.