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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 ²¹³¦±ç³Ü¾±³Ù³Ùé±ð (paid) once you have paid.

Paperwork should also include their Siret (registration) number (which can be checked at ) 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 () if a resident and if a non-resident.