A 74-year-old parent employs a caregiver three mornings a week on a private basis. For years, employer contributions were almost non-existent thanks to the age-related exemption. In 2026, this arrangement changes completely: the exemption threshold rises to 80 years, and an April decree makes the measure retroactive. As a result, one ends up with a significantly heavier monthly bill without any increase in hours worked.
Exemption threshold at 80 years: the precise mechanism of the additional cost
The 2026 finance law raises the age from 70 to 80 years at which a private employer benefits from the exemption from employer contributions for the direct employment of a home employee. A decree published on April 8, 2026, officially establishes the measure with retroactive effect from January 1, 2026.
Specifically, all employers aged 70 to 79 who do not receive either the APA or the PCH lose this advantage. The increase in the remaining charge is estimated at around 15% by specialized sources. On a monthly home assistance budget, this represents several dozen euros more each month, without any additional hours of intervention.
To understand in detail what changes for your budget in 2026, it is necessary to distinguish between two situations: direct employment (where the additional cost is immediate) and using a provider like ADMR (where the increase is absorbed differently, through the hourly rate).
ADMR hourly rate in 2026: why it increases through two distinct levers
It is often thought that the ADMR hourly rate depends solely on local negotiations with the department. In reality, two mechanisms are pushing prices up this year.
Avenant 75 of the home assistance branch
A decree from July 15, 2026, extends Avenant 75 to all associative structures in the sector. This extension imposes an average increase of about 63 euros gross per month per employee, presented as a catch-up for the minimum wage and inflation since 2024. All federations are affected, not just ADMR.
This salary revaluation is necessary to retain home helpers, but it mechanically impacts the rates charged to beneficiaries in provider mode.
The “kilometer” effect in rural areas
The amendment also includes better consideration of travel expenses. The ministry estimates the overall gain for employees at around 80 euros gross monthly when accounting for these kilometers. For an ADMR association covering a large rural area (the historical model of the network), trips between two homes increase the production cost per hour of intervention.
Feedback varies on this point depending on the departments: in a dense urban area, the kilometer impact remains marginal. In rural areas with trips of several tens of minutes between two beneficiaries, the final bill can be more noticeably affected.
APA and tax credit: the buffers that remain in place
Not all aids have been cut. Two mechanisms continue to reduce the actual remaining charge, and it is important to ensure they are correctly utilized.
- The APA (personalized autonomy allowance) remains the cornerstone of home care for individuals classified in GIR 1 to 4. Its amount depends on the degree of loss of autonomy and income. APA beneficiaries are not affected by the removal of the exemption for those aged 70-79, as they retain a specific regime.
- The 50% tax credit on amounts paid for the employment of a home employee is maintained in 2026. It applies both in direct employment and when going through a service provider like ADMR.
- Complementary departmental aids, accessible through the CCAS of the municipality, can sometimes cover part of the remaining charge for low-income individuals. Few families spontaneously request them.
The combination of APA + tax credit can absorb a large part of the hourly cost. However, for those aged 70-79 in direct employment who do not qualify for the APA, neither of these two mechanisms compensates for the loss of the employer exemption.
Direct employment or ADMR provider: which mode of intervention to choose in 2026
The reform creates a real gap between the two modes of intervention, and the choice deserves to be recalculated this year.
In direct employment, you maintain control over recruitment and schedules. But you now bear the full burden of employer contributions if you are between 70 and 79 years old. The additional cost is clear, immediate, and non-negotiable.
By going through ADMR in provider mode, the displayed hourly rate is higher but it already includes the charges. The association manages replacements, vacations, and service continuity. The remaining charge after APA and tax credit can prove comparable, or even lower than that of direct employment post-reform.
Some concrete criteria for decision-making:
- If the beneficiary receives the APA, the provider mode remains the simplest administratively and often the least expensive after deduction.
- If the beneficiary is between 70 and 79 years old, does not receive the APA, and directly employs a home helper, switching to a provider should be compared with a quote from the local ADMR association.
- If the beneficiary is 80 years old or older, the employer exemption is retained in direct employment. The private arrangement remains financially advantageous in this case.
The right approach is to request a detailed quote from the local association and compare it with a Cesu simulation including the new contributions. The CCAS can also guide towards often-unknown complementary departmental aids.
The home assistance budget for 2026 is no longer viewed as before. Between the salary amendment, the end of the exemption for those aged 70-79, and the maintenance of the tax credit, each family situation produces a different remaining charge. Laying the numbers on the table with the department’s ADMR remains the most useful action before making a decision.