Authorized work includes home help such as cleaning, household shopping, ironing and assistance with travel for users who have reduced mobility.

Individuals pay EUR 7.50 per service voucher corresponding to one hour’s work. They are entitled to 30 per cent tax relief (which reduces the actual cost to EUR 5.25). The public subsidy is EUR 13.60. The company consequently receives EUR 21.10.

The cost of the scheme is high and amounted to EUR one billion and 370 million in 2010 but the direct effects (40 per cent) and indirect effects are considerable.

The scheme launched in 2004 has resulted in the creation of many additional quality jobs (120,324 in 2009), which are performed as a priority by low-skilled workers, developing trading and non-trading companies (2,664), fighting against illegal employment and meeting the population’s individual and family needs (760,702 users).