Personal services organization: declaration, approval or authorization

Verified 09 November 2023 - Legal and Administrative Information Directorate (Prime Minister)

In which case a authorisation is it necessary to perform a person service activity (PSO)? For which activities a approval is it mandatory? What is the use of statement ? We'll explain.

Activities considered to be personal services

Activities carried out in the person's home

Personal services are a collection of services that must be performed in the domicile of assisted persons.

What are the tasks of these professions?

These trades provide the following services:

  • Ensuring a balance between family and working life
  • Delegate some recurring daily tasks
  • Accompany and arrange for the assistance of relatives, children, elderly or disabled persons, or persons in need of temporary assistance.

26 trades listed as personal services

These 26 jobs may be subject to statement (to receive tax advantages).

In addition, five of them (the Top 5 from the list above) require one approval.

  • Care of children under 3 and under 18 with disabilities at home
  • Accompaniment for children under 3 and under 18 with disabilities
  • Assistance for the elderly and disabled
  • Driving of vehicles for persons with mobility difficulties
  • Accompaniment for people outside their home
  • Maintenance of the house and housework
  • Small gardening work
  • Small crafts work
  • Care for children over 3 years of age at home
  • School support or home-based classes
  • Cosmetic care at home for dependent people
  • Preparing meals at home
  • Meal delivery at home
  • Home shopping delivery
  • Collection and home delivery of ironed linen
  • Home IT support
  • Pet care and walking for dependent people
  • Temporary maintenance, maintenance and vigilance at home
  • Administrative assistance at home
  • Accompanying children over 3 years of age on their journeys
  • Remote and video support
  • Sign language interpreter
  • Assistance to people in need of temporary help at home
  • Driving a person’s vehicle in the event of temporary disability
  • Support for people with temporary disabilities
  • Coordination and delivery of personal services

Please note

In some cases, an authorization from the departmental councils is required.

Typical personal services logo

All personal care organizations must have the logo.

The organization must put on all its commercial media (quotes, invoices, advertising, in particular) the logotype identifying the personal services sector.

It is downloadable for free from Nova account of the organization:

Nova Extranet for Registered and/or Certified Personal Service Organizations

What is the purpose of the declaration?

The declaration is an approach optional but recommended.

It allows the SAP organization to to benefit from tax advantages and make some to benefit its customers.

It concerns all trades SAPs.

What are the conditions for receiving tax advantages?

The organization must comply with the condition of exclusive activity (CAE) in order to benefit from and make its clients benefit from tax advantages.

For this purpose, the organization undertakes to devote itself exclusively to the exercise of one or more personal service activities.

Example :

It cannot do housekeeping with seniors (SAP activities) and housekeeping services in a hospital (non-SAP activities), or with individuals not covered by AMPs (i.e. seniors and persons without disabilities).

FYI  

If the SAP organization is performing services with individuals, it cannot perform the same activities for professionals. To do so, it must create another business.

Certain types of organizations may be exempted from this condition; the list of such organizations is available in the labor code.

What is the overall service offering?

This is a condition to benefit and make customers benefit fromtax advantages.

The activities of transport and delivery performed outside the home, but from or to the home, must be exercised in a overall service offering.

This offer must include an activity carried on in the domicile.

The SAP organization that provides transportation or delivery services must also perform a service at domicile.

The activities the following are concerned:

  • Driving benefit for elderly, disabled or chronically ill persons
  • Accompanying elderly, disabled or chronically ill people on their way out of their homes
  • Accompaniment for children under 3 and under 18 with disabilities
  • Delivery of meals or groceries at home
  • Collection and home delivery of ironed linen
  • Accompaniment for children over 3 years of age outside their home
  • Provision of the personal driving vehicle for persons with temporary disabilities
  • Accompaniment for people who are temporarily disabled outside their home.

How do I save an SAP declaration?

To complete an SAP declaration, you must use the following online service:

Declaration or Application for Approval Personal Services (SAP) - Nova Teleprocedure

The activities concerned vary according to the mode of exercise rendered.

There are two ways to offer services to the person: provider and mode representative.

What is the provider mode?

The individual uses an SAP organization that offers one of its employees to perform the service.

The organization charges the individual client for the service.

The organization is the employee's employer.

The individual has no steps to take (no employment contract to be drawn up, no declaration to the Urssaf, no social contributions to be paid directly, etc.).

He pays the benefit to the organization.

What is proxy mode?

The individual client uses an SAP organization to select the stakeholder who will perform the service.

However, it is the client who becomes the employer of the worker.

The organization and the individual client are bound by a contract of agency.

The individual must assume all the responsibilities incumbent on an employer (employment contract, contributions, etc.).

Activities covered by authorization according to the mode of supply or authorized representative

These activities include:

Provider

Only 2 types of activities require authorization in service mode.

These are the activities following:

  • Childcare of under 3 years and under 18 home handicapped
  • Accompaniment for children under 3 and under 18 with disabilities
Agent

Only 5 types of activities require authorization in the authorized representative mode.

These are the activities following:

  • Care of children under 3 and under 18 with disabilities at home
  • Accompaniment for children under 3 and under 18 with disabilities
  • Assistance for the elderly and disabled
  • Driving of vehicles for persons with mobility difficulties
  • Accompaniment for people outside their home

Compliance with the terms of approval

In order to obtain approval, the organization must comply with very specific specifications.

Details of these specifications are available in theannex to the decree of 1 october 2018.

To apply for an SAP license, you must use the following online service:

Declaration or Application for Approval Personal Services (SAP) - Nova Teleprocedure

Approval shall be valid for 5 years and is renewable.

How do I renew an SAP license?

The procedure for renewal of approval shall be the same as that for the application.

It must be tabled at the latest 3 months before the end of the authorization which occurs every 5 years.

Renewal is simplified if the organization has a service certification: NF Service, Qualicert and Qualisap.

In the case of certification, the approval shall be renewed for the activities indicated on the certificate.

To apply for a license renewal, you must use the following online service:

Declaration or Application for Approval Personal Services (SAP) - Nova Teleprocedure

Authorization is required only when the department (Dreets: titleContent) launches a call for projects and selects a person service organization (PSO).

In addition, it is required only when the SAP organization performs the services in provider mode.

Three activities may require authorization.

These are the activities following:

  • Assistance for the elderly and disabled
  • Driving of vehicles for persons with mobility difficulties
  • Accompaniment for people outside their home

The detailed procedures for the approach are detailed when responding to a call for projects from the department (Dreets: titleContent).

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