Current rules
A private employer is automatically exempt from employer social contributions on the salary of their home help starting at the age of 80. This threshold is set by Decree No. 2026-261 and applies to employment periods from July 2026 onward.
Until recently, the threshold was 70 years. If you are between 70 and 79 years old and your exemption was based solely on your age, it has now ended: this explains the higher deductions compared to before. For employers aged 80 and over, nothing changes.
In the case of a couple, the age condition is met as soon as one of the two members has reached the required age.
Who is affected
You are affected if you are between 70 and 79 years old and your exemption was based solely on your age, with no other health or dependency-related reason. Whether the employee is hired directly or through an agent makes no difference: what matters is that the private individual remains the legal employer.
According to estimates reported in the press, around 348,000 employers are impacted, with an average additional cost of about 15% of the hourly rate.
Who retains their exemption
Exemptions based on the individual's situation continue to apply, without an age limit of 80:
- Recipients of the APA (personalized autonomy allowance);
- Recipients of the PCH (compensation benefit for disability);
- Holders of a disability inclusion mobility card or with a disability of at least 80%;
- Those eligible for the PCRTP (additional benefit for third-party assistance), from age 62;
- Parents of a child receiving the AEEH (education allowance for disabled children).
If you are between 70 and 79 years old, check if you qualify for the APA: even a small amount, once the application is accepted, grants the exemption. This is the only real solution when hiring directly.
What is exempt and what is not
The exemption removes three employer social contributions under the general scheme: health insurance, basic pension, and family allowances. It only applies to the portion of the gross monthly salary that does not exceed 65 times the hourly minimum wage. It does not eliminate everything:
- Employer contributions for supplementary pension, unemployment insurance, work accidents, and various levies (training, workplace health, solidarity) remain due;
- Employee contributions do not change: they are always due, and this is where many employees notice a difference in their net pay.
For an employer aged 70 to 79 who is no longer exempt, the Urssaf applies instead the flat-rate employer deduction of 2 euros per hour worked, which partially offsets the additional cost without eliminating it. The details of your specific situation can be found in the Urssaf simulator, and the difference is also visible in Kiwisio's CESU cost simulator.
One calendar point explains the surprise for many employers: the employment period is declared at the start of the following month, and contributions are deducted at the end of the month after that. For example, the salary for July 2026 was declared in early August and deducted at the end of September.
What remains unchanged
- The 50% tax credit for employing a home help worker remains unchanged and can be combined with the exemption when applicable. The additional cost of contributions is therefore also halved after the tax credit, for households that qualify.
- Immediate advance continues to deduct the tax credit in real time. See the article on immediate advance.
- The 65 x minimum wage ceiling for the exemption.
- No action required: it is the birth date already known to Urssaf for your employer account that triggers the calculation.
What you can do
- Check your situation: birth date on your account, possible eligibility for APA, PCH, or disability inclusion mobility card.
- Submit an APA application to the departmental council if your autonomy justifies it. It grants the exemption regardless of age.
- Recalculate the actual cost of your employment under the current rules before adjusting hours or the contract.
- Do not reduce hours without an amendment: any reduction in hours must go through an amendment to the employment contract, otherwise it is contestable.
- Compare with an approved provider, whose contribution rules differ, if the additional cost becomes significant. The calculation depends on each case.
What Kiwisio offers
The CESU cost simulator from Kiwisio takes the current threshold into account: by selecting your situation (80 and over, APA, PCH, AEEH, disability), you can see the effect of the exemption on the monthly cost and the employee's net pay, rather than discovering it in the end-of-month deduction.
Pay slips and estimates follow the rules in force for the relevant employment period. For example, a salary for June 2026 is calculated under the old rules, while a salary for July 2026 is calculated under the new rules, avoiding errors for overlapping periods.
Official sources
- Legifrance: text of Decree No. 2026-261 and Article L. 241-10 of the Social Security Code.
- Urssaf (cesu.urssaf.fr): information for private employers and contribution simulator.
- service-public.fr: guides on employing a home help worker.
- National Assembly: written questions from MPs to the Minister of Labor on this decree (17th legislature).