In the domestic and care work sector, where it is not unusual for pay to fall below the statutory minimum and for the number of hours worked to exceed the permitted maximum, encouragement should be given to the general introduction of systems making it easier to declare the work performed in domestic service, personal care and child care. The “universal service employment cheque” (Cesu) introduced in France in 2006, for example, enables anyone to make official payments for work done – even for just a few hours – in the home, while benefiting from tax incentives or from joint funding from other bodies (works committee, local or regional authority, etc.).


CESU, France :