Every month until your child turns 6, to receive the “Free Choice of Care” supplement and for your childcare assistant’s social contributions to be paid by the FAC, you must report the nanny’s salary on the Pajemploi website.
When and how should you fill out your Pajemploi declaration every month? What should you indicate in each section provided? Here are some special “zen parent” instructions 😉
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When should you fill out your Pajemploi declaration?
The number of days your child is cared for must be reported in the Pajemploi declaration. The end of the month is approaching, it’s 11 PM. You just remembered that tomorrow is the last working day of the month for your nanny, and so you’ve prepared her check. You don’t have the energy at this late hour to start the Pajemploi declaration… Is it serious?
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No, it doesn’t matter, but it’s annoying… for you! And yes, it’s the Pajemploi declaration that triggers the payment of the “Free Choice of Care” financial aid to your account, you know, the one that helps you pay the nanny’s salary!
The sooner you do it, the faster this aid will be sent to you.
So don’t delay, and make your declaration as soon as possible after paying the salary!
Note: if you employ multiple childcare assistants, you must make a Pajemploi declaration for each nursery.
To help, I never know how to complete the PAJE declaration…
It must be admitted that it is not always easy to complete the Pajemploi declaration because it doesn’t really match reality:
- a part of the figures are rounded “by force” and according to different rounding rules depending on the sections (!)
- some figures such as the number of activity days are monthly and therefore do not correspond to reality
- etc.
Here, section by section, are tips and tricks from “seasoned” parents for completing the Pajemploi declaration without error.
Period
Always indicate the first and last days of the current month here, except for the employment month or the last working month of your childcare assistant.
If your assistant was sick during the last week of the month and you did not pay her, indicate the last day of the month.
Salary payment date
So far, it’s easy 😉: report here the salary payment date for your assistant, usually the last day of the month.
WARNING in December: do not report salary payment at the beginning of January, otherwise these childcare costs will be counted for the tax credit of the following year.
Example: You report having paid the December 2015 salary on January 1, 2016. This salary expense will be taken into account by PAJE in the 2016 tax certificate. It will therefore be included in your 2017 income tax return on 2016 income.
Number of normal hours
You must indicate here the total number of hours for the month: the number of monthly hours planned in the contract to which you add during an incomplete year the paid leave converted into hours unpaid and unforeseen absences from which you deduct those of your childcare assistant or your child.
This number of hours must be ROUNDED to the nearest whole number.
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- you calculate the number of hours per month once and for all
- if you are in an incomplete year, you add the amount of the paid leave of the assistant (if you pay one this month) divided by the hourly wage
- and you deduct all unpaid absences (sickness,…) except for annual leave absences (the 5 weeks per year) and absences of your child foreseen in the contract in the incomplete year. Be careful, however, you do not deduct the actual number of hours of absence since this absence of the assistant has been deducted using the calculation of the Court of Cassation. You deduct it by performing the following calculation: the amount deducted for absence/hourly wage.
- Finally, you round the total found to the nearest whole number: if the decimal is less than 0.5, round down; if the decimal is greater than or equal to 0.5, round up.
Example: your Assistant cares for Inès 36 weeks a year, 5 days of 8 hours a week for €3 an hour. In February, she is sick for 2 days. You calculated that you had to deduct €36 net from her salary (16 hours of absence deducted with a monthly hourly wage of €360 net/160 h that should have been worked in the month). The number of hours to report is therefore: 120 h (number of hours per month) — (36€/3€) = 108 h and NOT 120 h — 2 x 8 h absence = 104 h! In June, you pay Inès’s Assistant €600 in paid leave. You declare: 120 hours (number of hours per month) 600€/3 € = 320 h this month.
If you have “specific” hours (Sunday, holidays, or night), they must be included in this number of hours AND also declared in the “specific hours” box.
Number of activity days
Whether you are in an incomplete year or a complete year, you must declare the SAME NUMBER OF ACTIVITY DAYS each month as this number is monthly.
You deduct however from this monthly payment the unpaid days that are not provided for in the assistant’s contract (e.g. absences of the assistant or absences of your child justified by a medical certificate). They will be this time, unlike the number of hours deducted in reality 😉
Example: to take the case of Inès’s assistant above, she works 36 weeks of 5 days a year. The number of activity days to report most of the time is: 36 x 5/12 = 15 days. In February, as she was absent for 2 days, the number of days to report is 15 — 2 = 13 days.
There is only an occasional reception where the number of declared hospitality days varies from month to month.
Indicate, in your Pajemploi declaration, the number of hospitality days (monthly) provided for in the contract rounded if necessary to the NEXT whole number (it is not possible to declare a non-whole number of days). To do this, multiply the weekly number of reception days by the annual number of reception weeks and divide by 12.
Example: Thomas is cared for by his nursery assistant for 8 hours a day, 5 days a week, 36 weeks a year or a monthly number of reception days of 5 x 36/12 = 15 reception days.
This seems strange in some months because you have to report more activity days than the actual number of calling days (or, conversely, less). Yet, that’s what we have to do.
Example: in March, Thomas’s nanny welcomed him for 25 days in the month. The parents, however, reported 15 days. In July, Thomas did not go to her at all. The parents indicated… 15 days in their Pajemploi declaration!
An important point to check: do not exceed the Pajemploi ceiling
For each Pajemploi declaration, you must ensure not to exceed the “Pajemploi ceiling” (calculated as follows: gross salary/number of declared activity days). If you exceed it, it can have significant financial consequences, sometimes doubling or tripling the cost of care!
The number of activity days to declare over the entire year is provided by Pajemploi
Here is a summary table provided by Pajemploi throughout the year.
|
You cared for your child |
Number of activity days to indicate on the Pajemploi declaration (except absences) |
| 1 day a week | 5 days a month |
| 2 days a week | 9 days a month |
| 3 days a week | 13 days a month |
| 4 days a week | 18 days a month |
| 5 days a week | 22 days a month |
Your assistant cares for your two or three children? It’s a bit different in this case!
If your nursery takes care of more than one of your children, whether you are in a complete or incomplete year, you must add up the number of care days for each child (possibly deducting the absences of the nanny or the child for each) and declare the amount thus found.
Example: Inès has a little sister, Lola, cared for 5 days a week in a full year by her nanny. In February, the nanny was absent for two days, so you say: 22 days a month — 2 days of leave = 20 days (while Lola only went to her nanny for 18 days: that’s normal). You declare for Inès and Lola in February: 13 days for Inès + 20 days for Lola = 33 days.
Note: there does not seem to be a ceiling set by the PAE for the number of activity days.
Number of paid leave days
In the incomplete year, the number of leave days to declare is the number of paid days in the month
You must declare to Pajemploi the number of working days of paid leave paid during the month. This is why the number of days declared depends on the way paid leave is paid during an incomplete year.
The work means that every day counts, except Sundays and holidays: a week of paid leave includes 6 working days.
Note: in all cases, the number of paid leave days must NOT be multiplied by the number of children. In other words, unlike the number of working days, the number of leave days is not different depending on whether your nursery has one or two children in your family.
Example: in June you paid the 30 leave days of Inès and Lola’s assistant. You report 30 days, not 60 days, even if you paid a leave allowance for both children.
If you pay 1/12th of leave each month:
- if your childcare assistant had acquired 5 weeks of paid leave as of June 1, you must note every month 2.5 working days in the paid leave boxes
- If your nursery assistant had acquired less than 5 weeks of paid leave as of June 1, you must indicate in the paid leave box of your Pajemploi declaration: number of working days of paid leave acquired as of June 1 (including leave for dependent children) /12 (rounded to the nearest whole number)
Example: Sarah started caring for Lilian on April 1 (no, this is not a joke; -). As of June 1, she had acquired 6 working days of paid leave + 8 days for dependent children (Sarah has 4 children). Lilian’s parents pay the leave at 1/12, so they declare to Pajemploi: 14 days of leave earned/12 = 1.2 days of leave rounded to 1 day, every month from June to the following May.
In both cases, you must add to the number of hours declared during the month the paid leave allowance converted into hours, that is to say: (total of the paid leave allowance/hourly wage x 1/12)
Example: Sarah acquired 14 working days of leave, which is a leave allowance of €288 (she is paid €3 an hour). That’s 96 additional hours to declare over the year or 96/12=8 h to add to each Pajemploi declaration from June to May.
If you pay the leave immediately in June, when you take the main leave or when it is taken, you must indicate the number of leave days you pay to your nursery assistant.
Example: Camille’s assistant acquired 24 leave days on June 1. Camille’s parents arranged them when taking the main leave in August. They therefore declare 24 leave days in August.
Also in this case, you must add to the number of hours indicated in the month during which you pay the paid leave, the paid leave allowance converted into hours, that is to say: (total of the paid leave allowance/hourly wage)
Example: Camille’s assistant acquired a leave allowance of €480 (she is paid €3 an hour). It was 160 additional hours to present in June, when her leave is paid.
Good news: in a full year, no permission to declare!
In this case, the monthly payment includes the 5 weeks of leave. You should never fill in the paid leave box for the full year. Indeed, the number of leave days is included in the number of activity days you report.
Increase in hours
A more complicated section, hang on 😉: here you should not indicate the number of increased hours worked during the month (hours beyond 45 hours per week) but only those that were done when they were not planned in the contract!
Example: Manon’s father went on a business trip this week. While Manon usually goes to her nanny for 50 hours a week, she was kept for 60 hours. However, in the other weeks of the month, she went for 50 hours as usual. Manon’s father does not declare the number of additional hours for the month (i.e. 3 x 5 hours weeks at 50 h + 15 h the week at 60 h = 30 h) but only the unforeseen excess of 10 hours!
Overtime
You must indicate here the hours worked beyond the hours stipulated in the contract but below 45 hours per week.
Example: Adam usually goes to his nanny for 40 hours a week. This month, his parents had a lot of work and left him for 50 hours one of the weeks of the month. The parents therefore indicate in their Pajemploi declaration:
- 5 overtime hours (hours from 41 to 45)
- 5 more hours (hours from 46 to 50)
Specific hours
These hours are between 10 PM and 6 AM and/or Sundays and holidays.
If both spouses in the family work during these hours, your Free Choice of Care Supplement is increased by 10% (good news, right? 😉).
Total net salary
Indicate here the salary paid to your nursery assistant under: — monthly salary — the increase in the number of hours beyond 45 hours — Absences of the remunerators — paid leave allowances in incomplete years — bonuses paid if applicable.
However, you must:
- deduct unpaid absences of your nursery or your child
- not include maintenance allowances or meal expenses.
Example: Louise is cared for by Aurélie, her assistant, for 50 hours a week, 36 weeks a year (her father is a teacher). Aurélie is paid €4 an hour, and the hours beyond 45 hours are increased by 25%. Louise’s father thus declares in January: €600 monthly salary (50 h x 36 weeks/12 x €4) + 20 h more (4 weeks ending in January of that year) x €1 increase = €620. In February, Louise has bronchiolitis and her mother keeps her warm for a week. Louise’s assistant only keeps her for 3 full weeks. Louise’s parents therefore declare: €600 — €143 (deduction for Louise’s absence according to the calculation of the Court of Cassation) + 15 h more x €1 = €472.
Maintenance allowances
Indicate here the total amount paid for maintenance allowances only (not meal allowances or mileage expenses). These maintenance allowances are not monthly, so the amount declared varies every month!
If your nursery is in charge of more than one of your children, enter the total amount paid for all children in the same Pajemploi declaration.
Example: you pay Inès and Lola’s nanny €4 per day of reception. In February, their nanny was sick for two days, so the girls were cared for for 18 days each. This results in a declared (and paid) maintenance allowance amount of 2 x 18 x €4 = €144.
Be careful to fill in this entry which is included in the calculation of the financial aid for employing a childcare assistant (“free choice of care mode”).
Example: Hugo, 2 and a half years old, is cared for by his nanny after school, only 1 hour a day and 36 weeks a year. His assistant’s monthly salary is therefore: 1 h x 4 days x 36 weeks/12 x €5 = €60 per month. If Hugo’s mother forgets to declare the maintenance allowances, she will only receive 85% x €60 = €51 free choice of care. She pays €2.65 in maintenance allowances per day. In June, Hugo went to his nanny for 18 days, resulting in €47.70 in maintenance allowances. Hugo’s parents receive 85% x (€60 + €47.70) = €91 Free choice of care, which is €40 more than without maintenance allowance.
Additional allowances
If you pay them, you can indicate here the amount of mileage allowances, meal allowances, and departure allowances, if applicable, paid to your Assistant.
Do this if you do not publish your own salary statements for your assistant because she needs them to fill out her tax return.
Child cared for
Check the box for all children cared for by this nursery assistant.
That’s it, have you completed the Pajemploi declaration? Congratulations! One good thing done!
Do you realize a few days later that you made a mistake?
Don’t panic: your Pajemploi return once validated is modifiable online for a period of 1 month. After this period, if you wish to modify your return, please send an email to [email protected].
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