This title concerns non-resident persons who wish to employ a private employee for direct services to people activities.
These people can join the TPEE to simplify the formalities.
I – The main characteristics of TPEE
Definition of TPEE
The TPEE is an online offer available to non-resident tax resident employers in France. This system simplifies the completion of formalities related to the hiring of one or more employees for the exercise of direct services for people and home services activity. You can also refer to our article on this site, entitled “DIRECT SERVICES FOR PEOPLE AND HOME SERVICES”.
This offer is interesting for those who need a person directly for a few hours of housekeeping or have their child kept during their stay in France, without using the services of an association or a specialized company.
When employing someone at your service, when you use the TPEE you simply have to declare his salary to Social Security. It then gives you the amount of social security contributions due. You must pay this amount at risk of criminal prosecution and financial penalties.
Activities concerned by the TPEE
You can only use TPEE to declare and pay the contributions related to the remuneration of a French or foreign employee that you employ directly at your place of residence in France if he or she performs one of the following activities.
Activities carried out at the employer’s home (or at the place of residence):
- Maintenance of the house and housework;
- Small gardening work, including clearing work;
- Small DIY services;
- Home childcare;
- Computer and home Internet assistance;
- Administrative assistance at home;
- Assistance to elderly persons or other persons who need personal help in their home, except for acts of medical care;
- Assistance to persons with disabilities, including Interpreter in sign language, technician of writing and coder in spoken language completed;
- Keep of sick persons, excluding care;
- Home beauty care for dependent people;
- Temporary maintenance, maintenance and vigilance, at home, of the primary and secondary residence.
Activities carried out outside the home (or at the place of stay) that are carried on as a continuation of a home services activity:
- Preparation of meals at home, including time spent on commissions;
- Delivery of meals or home shopping;
- Collection and delivery at home of ironed linen;
- Assistance with the mobility and transport of people with travel difficulties when this activity is included in a home assistance service offer;
- Provision of driving of the personal vehicle of the disabled persons, from home to work, at the place of holidays, for the administrative procedures;
- Accompanying children and elderly or disabled people in their trips outside their home (walks, transport, acts of everyday life);
- Keeping and walks of pets, excluding veterinary care and grooming, for disabled persons.
This process brings the following main advantages:
- Simplification of the procedure of the various registrations during a hiring;
- A personalized space keeping in memory your declarations history and the identity of the employees you have registered to facilitate the declarative procedures;
- The possibility of declaring the remuneration of your employee in a few minutes by internet;
- No pay slip to be issued, a certificate of employment exempts you.
II – Use of TPEE
To join you only need to fill in the online form found on the following link.
If you have a bank account in France, you opt for the payment of charges by direct debit.
However, you can pay your employee with the method of payment of your choice: bank check, transfer, cash.
Of course, you must have a valid email address and Internet access to make your statements online.
As an individual employer in France, you must ensure that you comply with the National Collective Agreement for employees of the individual employer and the provisions of the Labor Code.
You are required to draft a contract of employment if the period of employment exceeds 4 consecutive weeks.
In case of difficulties you can contact the URSSAF services at the following telephone number: 00 33 (0) 810 09 26 33 or contact one of our English speaking staff.
The TPEE allows you to declare the salary you pay to people you use for family and / or domestic activities. The declaration has two principal functions:
- It acts as a legal declaration of employment;
- It allows the competent body to calculate contributions that you must pay.
You must indicate there:
- The identification data of your employee (last name, first name, date and place of birth, personal address in France or abroad);
- The number of hours worked by the employee;
- The total net salary paid;
- The period of employment (you only make one declaration per calendar month of employment).
Calculation of contributions
The amount of contributions is calculated on the basis of the remuneration paid. The method of calculating contributions differs according to the tax residence of the employee:
- French resident employee: calculation of contributions according to the regulations in force for the French;
- Foreign resident employee: calculation of the rules according to the regulations in force for foreigners (abolition of the CSG and CRDS, increase of the sickness rate).
You can benefit from a fixed deduction of € 2 applied for each hour carried out.
If you are aged 70 and over, you are exempt from the employer’s social security contributions for sickness, old-age and family benefits. This exemption is capped, it is granted automatically at the time of your membership or when you reach the age of 70.
Payment of contributions
- If you have a bank account in France, contributions are deducted from this account.
When registering online, you indicate your bank details for payment by direct debit.
After the declaration you will receive an email indicating the amount of the levy. Unless challenged by you, a definitive debit confirmation confirming this amount is sent to you by mail twenty days later.
- If you do not have a bank account in France: you pay online by credit card.
After having validated your declaration of wages, the amount of your social security contributions is directly communicated to you by mail, you can settle this amount by CB immediately after the declaration.
On reading this document you can see that the procedure of the TPEE is really very simple and very convenient for foreign people. However, if you have any questions or any difficulties using this service, contact us, we are at your disposal.
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