Creation of the universal service employment cheque (CESU)

Article 1 of the Act of 26 July 2005 on the development of personal services creates the universal service employment cheque (Articles L. 129-5 to L. 129-12 of the Labour Code). This bank cheque or special payment voucher allows an individual to pay and declare a home employee or an approved childminder, or to pay for a service from an approved personal services provider or a childcare provider. It may be prefinanced, in whole or in part, by an employer, a local authority or an organisation for its employees, staff or residents. It replaces the former service employment cheque and service employment voucher, whose previous rules remain applicable until the implementing regulations enter into force and at the latest until 1 January 2007 (Article 36(I)). Decree No. 2005-1360 of 3 November 2005, published in the Official Journal of 4 November 2005, sets out the arrangements.