Two Statuses, One Word That Leads to Confusion
"I'll pay them with Cesu": the phrase is identical whether a household is about to hire an employee directly or pay the invoice of a self-employed service provider. Yet the word Cesu covers two very different systems, and this ambiguity has real consequences, both for the household and for the person providing care at home.
The declarative Cesu (or bank Cesu) is the system that allows a private employer to declare and pay an employee they hire directly. It implies an employer/employee relationship: employment contract, subordination, payslip. A self-employed worker cannot be paid using this system for services performed as part of their micro-enterprise, since they are by definition not an employee of anyone.
The prepaid Cesu is a payment method, fully or partially funded by an employer, a social and economic committee, or a pension fund, that the beneficiary can use to pay either a directly hired employee, a service provider organization, or a self-employed service provider. It is a means of payment, not a status: it creates no subordination and never turns a self-employed worker into an employee.
A prepaid Cesu cannot, however, be used to pay for just any service provided by a self-employed worker: the activity must fall under home-based personal services (childcare, tutoring, assistance for the elderly or disabled, housekeeping, home care), and the self-employed worker must have obtained the required declaration, approval, or authorization for this type of service. A self-employed worker performing an activity outside this scope cannot be paid with a prepaid Cesu, regardless of their status.
Confusing the two often leads households to believe they are "employing" a self-employed worker, or conversely that a prepaid Cesu is sufficient to cover any situation. This is not the case: the choice of the worker's status is made upfront, independently of the payment method used later.
The Deciding Factor: The Subordination Link
The difference between the two statuses is not about the payment method, but about the actual organization of the work.
In direct employment (declarative Cesu), the household sets the hours, defines the tasks, often provides the equipment, and can give precise instructions on how to perform the work. This is a legal subordination link, the very one that defines an employment contract. The household becomes the employer, with all the obligations that entails: written contract compliant with the IDCC 3239 collective agreement, payslip, social security contributions, compliance with rules on public holidays and leave.
With a self-employed service provider, the logic is reversed. The worker organizes their own work, sets (to some extent) their own working hours, can refuse a job, typically works with their own equipment, and may have multiple clients at the same time. They invoice a service, they are not an employee of anyone. The household does not need to issue a payslip or pay employer social contributions: they simply pay an invoice.
One point of caution should be noted: if, in practice, the household imposes strict hours, provides all the equipment, and gives constant instructions on how to work to a self-employed worker who, in fact, only works for them, the risk of requalification as salaried employment exists. It is the actual organization of the relationship that matters, not the contractual label chosen at the outset.
What Each Status Changes for the Worker
This is the point most often underestimated, even by the workers themselves: the chosen status determines very different rights.
The employee in direct employment pays into unemployment insurance and can, under certain conditions, receive benefits if they lose their job. They accrue paid leave, benefit from the public holiday regime set by the IDCC 3239 collective agreement, contribute to the general employee pension scheme, and may be covered by a company health insurance plan depending on the case. In the event of contract termination, protective rules apply: notice period, severance pay depending on the reason, required procedures.
The self-employed worker does not benefit from any of these protections in their relationship with the household. No unemployment insurance under this activity, no paid leave, no termination indemnity: they invoice what they produce, they receive nothing if they do not work, whether due to illness, leave, or lack of assignments. Their social protection (health, retirement) depends on the self-employed regime, with different contributions and rights from those of an employee. In return, they retain their organizational autonomy and the freedom to have multiple clients.
No status is inherently superior to the other: a professional who wants to build their own client base and manage their activity independently has a real interest in the self-employed status. A person seeking the stability of a contract, paid leave, and unemployment coverage is better off as an employee. The issue is not the choice itself, but making it with full knowledge of the facts rather than by default, because a payment method shares the same name in both cases.
What It Changes for the Household
For the private individual needing a home service, the two options also differ on very practical points.
In direct employment, the household takes on the responsibility of an employer: drafting the contract, managing payroll, calculating and paying social contributions via the declarative Cesu, complying with applicable labor law (IDCC 3239 collective agreement), responsibility in case of work-related accident. In return, they benefit from a 50% tax credit on the amounts paid (remuneration and contributions), within the applicable limits, and retain control over the precise organization of tasks.
With a self-employed worker, the administrative burden is significantly lighter for the household: no employment contract to draft, no payslip to issue, no employer social contributions to calculate. They simply pay an invoice, possibly using a prepaid Cesu if the self-employed worker accepts it as a payment method. The 50% tax credit also applies to personal services invoiced by a self-employed worker who is approved or declared for this activity, upon presentation of the annual tax certificate they must provide. On the other hand, the household loses control over the daily organization of the work and does not have the same latitude to set strict schedules or detailed instructions, without risking the requalification mentioned above.
Two Examples to Illustrate
Regular childcare, several afternoons a week at fixed times, with precise instructions on meals and activities: this is a typical setup for direct employment. The subordination link is clear, and a self-employed status would not match the reality of the relationship.
Occasional housecleaning, once a month, performed by a professional who also works for other clients, sets their own schedule, and brings their own equipment: the independent service provider logic is more consistent, and payment can be made by invoice, possibly settled with a prepaid Cesu if the worker accepts it.
Between these two typical cases, a gray area exists, particularly for regular but less structured interventions. In case of doubt, it is better to consider the actual organization of the work before choosing a payment method, rather than the other way around.
What Kiwisio Brings to the Table
Kiwisio is designed around direct employment, meaning the situation where the household becomes the actual employer of a home care worker:
- A contract compliant with the IDCC 3239 collective agreement, generated with the mandatory mentions of the common core and the specific core concerned, to ensure the relationship is clearly one of employment.
- Automated declaration and payroll calculation, based on actual collective agreement rules (overtime at 40 hours per week, public holidays increased by 10%, etc.) rather than general labor law.
- The third-party declaration mandate for Cesu, so that the procedures with Urssaf are handled directly from the app once the contract is signed.
- The assistant, integrated into Kiwisio, to help verify, before signing, that the planned relationship corresponds to direct employment rather than a service that would better fit the self-employed status.
The scheduling tool, however, is not limited to this framework: occasional activities can be managed independently of any Cesu contract, which suits both interventions outside a direct employment relationship and invoiced self-employed missions. The travel tracking for these interventions follows the same logic and works for both cases, whether under a Cesu contract or an independent activity. This feature remains a planning tool, not an invoicing or micro-entrepreneur status management tool.
For drafting the contract once the choice of direct employment is confirmed, see the article on drafting a Cesu employment contract.