Is it legal to pay a tradesperson in cash in france?

THERE ARE RULES WHICH DICTATE HOW TO PAY FOR WORK AT YOUR HOME READER QUESTION: WHAT ARE THE RISKS INVOLVED IN PAYING FOR WORK DONE AT OUR HOUSE IN CASH? Payments in cash of up to €1,000 are

permitted by an individual to a professional for tax residents of France. The limit is €15,000 for non-residents. If your payment exceeds the limits, you and the workers could potentially

be subject to a fine of 5% of the amount, with each liable for half, should it come to light. You may also be concerned that if a worker asks for payment in cash, they may be ‘working on the

black’ (_travail dissimulé_). This refers to situations where businesses (including self-employed tradespeople) are not properly declared and thus not paying all appropriate tax and social

charges. In such a case, the worker will also be uninsured and your own home insurance would be invalidated if something went wrong. There is also a risk that the worker may be poorly or

incorrectly trained for the role. In the worst-case scenario, you can face fines up to €45,000 and even prison for employing someone 'on the black'. You can expect that a correctly

registered and declared tradesperson / business will provide a written quote (_devis_) before any work is undertaken and a _facture_ (invoice) when completed. This should be signed off as

_acquittée_ (paid) once you have paid. Paperwork should also include their _Siret (registration)_ number (which can be checked at infogreffe.fr) and insurance details. If, however, you want

to employ someone directly (ie. not a firm), there are formalities which include the payment of social charges. The simplest way is probably to use Cesu (cesu.urssaf.fr) if a resident and

tpee.urssaf.fr if a non-resident.