Children aged 15 may do 8 hours a week light work in school term time. The maximum working week for children outside school term time is 35 hours, or up to 40 hours if they are on approved work experience.
Bear in mind the limits on weekly work:
How much will she be working? Working all the legal hours at NMW of €7 won't even pull in €10k a year.
I am guessing Revenue may look more closely at this type of arrangement. High earners in family businesses sometimes "employ" family members to take advantage of their tax credits.
I'm sure you are not doing this of course.
Once she's actually working and not being paid an unrealistic amount for what she's doing, revenue won't have a problem with it.
As you say, there's no PRSI as she's under 16. USC is chargeable as normal if she earns over €13,000 a year.
I'm open to correction but she should be entitled to a personal tax credit of €1,650 and an earned income credit of €1,500 which would allow her to earn €15,750 before paying income tax.
In a Revenue audit, they might look to see which account her wages are paid into.
Would this jeopardise those other reliefs where they commonly ask is your child in receipt of a fulltime education etc (to establish they're a dependant); does earning a full-time wage (as low at as it may be) characterise you differently or have other implications? *
*trying to play Devil's advocate here, teasing this out further
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