think have just about got this now: there are 2 types of CESU, the prepaid sort and the pay-as-you go sort. The employer has the same Urssaf number for both
I've used the prepaid ones. like this:
1) Employer registers on URSSAF website www.cesu.urssaf
2) Give prepaid paper cheque to babysitters (you cannot pay less than a certain amount per hour - SMIC ??)or you can 'give' the cheque by internet, apparently
3) Babysitter registers on URSSAF website www.cesu.urssaf then gets a NAN number. They then go to another website with this number, depending on who financed the cheques initially (in my case, www.chequedomicile.com) to get them paid into her/his bank account.
4) Employer declares how many hours babysitter has done each month on URRSAF website ). NB I found I needed to know their secu number & address. It then automatically calculates how much you pay in charges, which are debited directly from your bank account (? 1 month afterwards?) There are 2 options - complete or minimal cover, which costs employer less.
I was quite shocked at the rate!!It was almost as much again as I paid the babysitter!! So I'm not sure I'd do this if I didn't have the prepaid cheques initially.
This is as far as I've got for the minute - the site encourages me to print proof of my declarations (?for tax rebate purposes?) although quite how I do this next step I'm not sure. All advice welcome!