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France Lifts Age for Home‑Care Payroll Exemption to 80

Officials say the shift directs relief to people with documented disability or dependency needs.

Overview

  • France raised the automatic age for waiving employer social charges on home help from 70 to 80, with the new rule applying from the July 2026 filing period.
  • URSSAF and the France Emploi Domicile portal say declarations covering work through June 2026 keep the old rule, with no back collection of contributions.
  • Exemptions remain for vulnerable employers such as those receiving disability or dependency benefits and parents of a child with a disability.
  • For couples, eligibility now requires at least one spouse aged 80 or over, replacing the previous threshold tied to age 70.
  • Household costs are expected to rise about 15% on average, and a 50% tax credit for home services still helps offset eligible expenses within annual caps.