Pajemploi and the CMG: declaring your childminder and getting help
Pajemploi is the service of Urssaf, the French social-contribution agency, that parent employers use to declare their childminder or home nanny. From your monthly declaration, Pajemploi calculates the social contributions, triggers the CMG childcare benefit paid by the Caf and issues the payslip.
The monthly declaration
- Each month, declare the hours (as whole numbers), the days of activity, the net salary and the maintenance and meal allowances.
- Since January 2026 there is one declaration per child, each producing its own payslip.
- With a full-year contract, you declare the mensualised hours, not the hours actually worked.
- Allowances are declared in their own boxes: no contributions are due on them.
The CMG (complément de libre choix du mode de garde)
The CMG "emploi direct" is the main childcare benefit for families who employ a childminder or a nanny directly. You apply for it with your Caf. For a childminder it covers all social contributions, within a ceiling, plus part of the cost of care.
Since 1 September 2025 it depends on household income, the number of children, the hours of care and the hourly cost. It is paid until the child turns 6 (12 for a single parent). The official Urssaf simulator gives your amount.
Pajemploi+
Pajemploi+ is a free option: Urssaf debits the salary from your bank account, minus the CMG, and pays it to your childminder. Optional today and subject to the employee's agreement, it becomes mandatory on 1 September 2027 for families receiving the CMG.
Tax credit
For care outside your home (childminder, nursery) of a child under 6, you get a tax credit of 50 % of the amounts paid, after deduction of the CMG and excluding meals, within a ceiling per child. For a home nanny, the tax credit for home employment applies instead.
Frequently asked questions
Is the CMG paid automatically?
No: you first apply to your Caf. Once your right is open, each Pajemploi declaration triggers the calculation and payment of the CMG for that month.
Can I combine the CMG and the tax credit?
Yes. The tax credit applies to what really remains payable by you, after the CMG, within the ceiling per child.
Who issues the payslip?
Pajemploi, from your declaration. Since January 2026 each child has its own declaration and its own payslip.