1. The European Agreement on Au Pair Placement
(ETS No. 68) aimed, inter alia, at
ensuring adequate social protection for young foreigners in placement
as au pairs. It does not touch upon the question of taxation of
income, which is an issue falling within the responsibility of each
member State. The explanatory report on the Agreement does, however,
note that the term “pocket money” was used “purposely in order to
prevent the sum to be paid from being considered as a remuneration
or a wage”.
