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.
As a private-individual employer who is non-resident in France for tax purposes, the TPPE service offers you the advantages of:
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:
Information contained in the declaration
The information you have to provide in the declaration is as follows:
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)
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.)
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.
If you don't have bank account in France, you must make payment online by credit card.
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):
Jobs outside the home (or place where the employer is staying) but connected with services provided in the home:
Please contact urssaf (English speaking contact) 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.
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