Maître André ICARD

Avocat au barreau de Paris

Compétences : Fonction publique, Collectivités locales, Droit public économique, Urbanisme, Droit électoral, Droit pénal général

Barreau : Paris

Adresse : 72 BOULEVARD PEREIRE 75017 PARIS

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CESU : peut-on payer le centre de loisirs avec un chèque emploi service universel ?

Article juridique

Par Me André ICARD

OUI : depuis la publication de la loi n° 2010-853 du 23 juillet 2010 relative aux réseaux consulaires, au commerce, à l'artisanat et aux services, les centres de loisirs sans hébergement, et notamment les centres aérés destinés aux enfants de moins de 6 ans, peuvent accepter les chèque emploi service universel (CESU) préfinancés comme moyen de paiement.

Une réponse du Ministère de l'économie et des finances à la question écrite n° 00176 de Monsieur le Sénateur Daniel Laurent (Charente-Maritime - UMP), publiée dans le JO Sénat du 25/10/2012 - page 2383, rappelle que le chèque emploi service universel (CESU), préfinancé ou non, a un objectif limité déterminé par la loi : payer des services à la personne et des activités de garde à domicile ou hors domicile dans le cadre de la petite enfance. L'article 31 de la loi n° 2010-853 du 23 juillet 2010 relative aux réseaux consulaires, au commerce, à l'artisanat et aux services a modifié le code du travail afin de permettre de payer en CESU « des prestations de services fournies par les organismes ou les personnes organisant un accueil sans hébergement prévu au même article L. 2324-1 du code de la santé publique ». Depuis la publication de la loi, les centres de loisirs sans hébergement, et notamment les centres aérés destinés aux enfants de moins de 6 ans, peuvent accepter les CESU préfinancés comme moyen de paiement. Les centres de loisirs sans hébergement sont exonérés de tous les frais liés au remboursement des CESU préfinancés, au même titre que les crèches, les haltes garderie, les jardins d'enfants ou les garderies périscolaires destinées aux enfants accueillis en école maternelle ou élémentaire. Pour bénéficier de cette exonération, ils doivent compléter un bordereau d'affiliation au centre de remboursement du CESU (CRCESU) spécifique aux structures de garde d'enfants.

SOURCE : Réponse du Ministère de l'économie et des finances à la question écrite n° 00176 de Monsieur le Sénateur Daniel Laurent (Charente-Maritime - UMP), publiée dans le JO Sénat du 25/10/2012 - page 2383.