What is the TPEE?
The TPEE is an online service for private-individual employers who are non-resident in France for tax purposes. It simplifies the paperwork involved in hiring one or more employees to provide lifestyle or home care services.Attention! You can only use the TPEE service if you are not already using the Cesu service to file your declarations. If you are using Cesu you should continue to use it to file your declarations.
Reducing the paperwork
You are staying in France and would like to hire help in the home or a childminder directly, without going through a specialist association or company. The TPEE is there to simplify the paperwork involved in hiring employees, whether of French or non-French nationality.
In France, if you employ someone to provide lifestyle or home care services, you have to declare the wages you pay your employee with the French social security system. The social security system will then tell you how much you owe in social security contributions. To keep things legal (and not run the risk of criminal penalties or fines), you must make sure that you pay these contributions.
The TPEE allows you to file the necessary declarations and payment information online.
Advantages
As a private-individual employer who is non-resident in France for tax purposes, the TPPE service offers you the advantages of:
- a simple signing-up procedure. Here
- your personal online area containing the details of your previous declarations and the particulars of the employees you have declared under the scheme
- a quick, online procedure for declaring the wages you have paid to your employee(s)
- employment certificates which double as a pay slips.
Declaration form
The TPEE service allows you to declare the wages you have paid to employee(s) hired to provide lifestyle or home care services.
The declaration form serves two purposes:
- It serves as an official declaration of employment
- It allows the competent institution to work out how much you owe in social security contributions
Information contained in the declaration
The information you have to provide in the declaration is as follows:
- Particulars of your employee (surname, first name, date and place of birth, address in France or abroad)
- Number of hours worked by your employee
- Total net wage paid
- Period worked (you must file one declaration per calendar month)
Calculation of contributions
The social security contributions you have to pay are based on the amount you have paid your employee in wages. The calculation method differs according to:
Where the employee is resident for tax purposes:
- Employees resident in France for tax purposes: contributions are calculated in accordance with the rules applicable to French employees. Employees resident outside France for tax purposes: contributions are calculated in accordance with the rules applicable to non-French nationals (CSG and CRDS social welfare taxes not payable, higher sickness insurance contribution rates)
Actual Earnings:
Contributions are calculated on the actual amounts paid in wages. (Your employee has broader social security coverage)
You can get a standard deduction on your contributions of € 2.00 for each hour you declare.
This deduction can’t be applied if you are exempted from paying employers' social security contributions because of your age (70 or over).
Age of the employer
- If you are aged 70 or over, you are exempted from paying employer contributions towards sickness and old-age insurance and family benefits. (You still have to pay the other employer and employee contributions.) Your benefit from this exemption automatically when your sign up to the TPEE or as soon as you turn 70. (Attention! There is a ceiling on the monthly amount of the exemption.)
Payment
Paying your employee's wages
You can pay your employee either by cheque, bank transfer or in cash.
Paying social security contributions
If you have a bank account in France, you contributions will be debited directly from that account.
- When you sign up to the service online, you will be asked to provide your bank account details
- The amount you have to pay in social security contributions is calculated once you have declared the amount paid to your employee in wages
- You will receive e-mail notification of the amount to be debited
- If you don't contest this amount, you will receive the final notification of the amount to be debited, some twenty days later
- The amount will be debited directly from your bank account
If you don't have bank account in France, you must make payment online by credit card.
- When you sign up to the service online, you must opt for payment by credit card
- You will receive e-mail notification of the amount you owe in social security contributions once you have declared the amount paid to your employee in wages
- You can make your credit card payment as soon as you have filed your declaration
Jobs included in the TPEE scheme
You may only use the TPEE service to declare, and pay contributions on, wages paid to a French or non-French employee providing one or more of the following services at the place you are staying in France:
Jobs in the employer's home (or in the place where they are staying):
- child care,
- cleaning, laundry, ironing, cooking,
- small gardening jobs including clearing shrubbery,
- small "handyman" jobs around the house,
- private lessons or tuition in the home,
- computer and internet assistance,
- help with administrative formalities and paperwork,
- assistance to an elderly person or other person needing personal care in their home (not including medical care),
- assistance to a person with a disability, including interpreter/transcriber/transliterator services for a deaf or hearing-impaired person
- care of a sick or infirm person (not including medical care),
- in-home hairdressing and manicure services for dependent persons or persons with a disability,
- part-time house watching, maintenance or repairs at the employer's principal or second home.
Jobs outside the home (or place where the employer is staying) but connected with services provided in the home:
- preparation of meals, including shopping,
- delivery of meals or shopping to the home,
- pickup and delivery of laundered items,
- transporting persons who have difficulty with mobility,
- driving a dependent person in their car to their workplace, on holiday or to places where they need to complete administrative formalities,
- accompanying elderly and infirm persons or children outside of the home (on walks or public transport, in everyday activities, etc.),
- dog walking and pet care (not including veterinary care or grooming) for dependent persons.
Please contact us, if you're not sure the services you want providing are covered by the scheme, or if you want to employ someone to provide another type of service.
