Below tax threshold wife working question.

Hi I cant seem to get a definite answer on this question.

Married couple on one one income paying higher tax band.
My wife gets irregular seasonal work with a yearly max total income of roughly 2.500e She also has an income for a 2 week state job which is usually around 2,000e

The frequency of the seasonal work is becoming more regular lately and is paid by cheque. Her employer has stated she doesnt earn even close to the min threshold and shes fine.

My question is is it a case of regardless if the income is below the threshold does it need to be declared or is it only when the sum is equal or larger than the threshold?

Any advice is appreciated.

The question, in part, is how are you treated for tax: are you single, joint or separate assessment.
Have a look here
http://www.revenue.ie/en/tax/it/credits/married-persons-taxation.html

How have you been treating this income for tax purposes?

The basic tax credit is 1650 for a single person and the PAYE allowance is 1650 as well so if she earns more than 3,300 then tax is due.

The general rule is that all income should be declared and it is then a question of whether tax is due or not.