Tax increaseIn effectEmployment and contributionsNational

Home help: age giving entitlement to the employer contribution exemption raised from 70 to 80

Decree No. 2026-261 of 8 April 2026 amends Article D. 241-5 of the Social Security Code, implementing Article L. 241-10 as amended by Article 16 of the 2025 Social Security Financing Act. The age giving entitlement to the employer social security contribution exemption for private individuals employing a home help (point a of Article L. 241-10 I) rises from 70 to 80; for a couple, it is enough for one member to have reached that age. The age of 70 is still used for paragraph II of the same article. The decree applies to contributions due for periods of activity from 1 January 2026.

Measure originators

InitiatorGVT

Jean-Pierre Farandou

Gouvernement

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2026

Measure impact

Private employers aged 70 to 79, who were exempt on the sole ground of their age, are no longer exempt for periods of activity from 1 January 2026 and pay employer social security contributions on their home help's pay, unless they fall within another category of Article L. 241-10 (for instance APA or PCH recipients). Employers aged 80 and over remain exempt. Service-public.fr states that Urssaf applies the new rules to private employers from 1 July 2026.