Since July 1, 2026, private employers aged 70 to 79 are no longer automatically eligible for the exemption from employer social contributions when they employ a home care worker. The age threshold granting this benefit, set at 70 for decades, is now raised to 80. A discreet but real change, it affects about 350,000 households in France and increases the cost of each declared hour of help. Here is what changes in practice, what remains protected and how to limit the bill.
What changes in practice since July 1
The measure stems from the Social Security financing law for 2026, specified by Decree No. 2026-261 of April 8, 2026. Until now, any private employer aged at least 70 was exempt from part of the employer social security contributions on the salary of their home worker. This right is now reserved for people aged at least 80.
Important point: although the text provided for an effective date of January 1, 2026, Urssaf indicated it would apply the new rule from July 2026, without any retroactive adjustment. Contributions for the months of January to June 2026 will therefore not be recalculated: employers aged 70 to 79 kept the benefit through June inclusive.
How much more does it cost?
According to Urssaf figures reported in the press, nearly 350,000 private employers aged 70 to 79 are affected. For them, the hourly out-of-pocket cost rises from about €10.62 to €12.21 per declared hour, an increase of around 15%.
- For 5 hours of help per week, the gross additional cost is about €35 per month.
- For 10 hours per week, it exceeds €65 per month before tax benefit.
- The 50% tax credit on personal services remains unchanged: it halves the extra cost actually borne.
This change adds to budgetary trade-offs weighing on the household budget, and it is prudent to anticipate its impact from the next CESU declaration.
Who continues to benefit from the exemption?
Raising the age threshold does not remove protections related to loss of autonomy. Exemptions remain in place, regardless of age or from 62 depending on the case:
- people aged 80 and over;
- couples where one spouse has reached 80, upon proof to Urssaf;
- recipients of the allocation personnalisée d’autonomie (APA), the prestation de compensation du handicap (PCH) or the prestation complémentaire pour recours à tierce personne (PCRTP);
- people aged at least 62 who are required to rely on a third party for activities of daily living.
How to limit the increase?
First step: check eligibility for the APA with the departmental council. This allowance, granted according to the degree of loss of autonomy, maintains the contribution exemption and can finance part of the hours of help. Second lever: continue declaring via CESU to secure the tax credit and its procedures. Finally, supplementary pension funds sometimes offer occasional home help assistance: a point to check for anyone following news on retirement and seniors.
Frequently asked questions
I just turned 75, do I have to repay past exemptions?
No. Urssaf has confirmed that no retroactive adjustment will be applied for the period before July 2026. Only declarations from July onwards are calculated under the new rule.
Is the 50% tax credit being challenged?
No. The fiscal benefit on personal services remains: half of the amounts paid (salaries and contributions) is still deductible as a tax credit, within the applicable ceilings.
What if I have a loss of autonomy before 80?
Recipients of APA, PCH or PCRTP retain the exemption regardless of their age, as do people aged at least 62 obliged to use a third party. Proof must be provided to Urssaf or the CESU center.
Sources
- ICI (Radio France) — Home care employment: exemption postponed from 70 to 80 years
- Urssaf — Change in the age-based exemption of employer social contributions
- Service-Public.fr — The age eligible for the exemption of employer contributions
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