Quick tax credits question

[MeathCommute]

Hi. It's me again. I had sorted out my tax credits and then an issue came along that appears to have set them wrong again.

I am the proprietary director of a limited company. My wife does secretarial work for me. Separately she works for herself as a guidance counsellor working with various religious orders. She works with one of those religious orders once a year, and they got her to fill out a "New Employee" form two weeks ago. I fail to see how this is necessary. Anyway because of this, the tax credits in Revenue online are wrong.

BEFORE
---------
Me - €3300 Personal Tax Credit
€1350 Earned Income Tax Credit

My wife - €0 (I did this on purpose. Won't let me add her €1350 on Revenue page, so leaving it till the end of the year, and accountant can sort out)

AFTER
------

Me - €3300 Personal Tax Credit
€1350 Earned Income Tax Credit

My wife - €1650

I assume that the €1650 is a PAYE tax credit beside my wife because of the religious order who submitted her to the revenue as a new employee. Their name appears under her Tax Credits!

Is she entitled to this tax credit, seeing as she is only earning €150 a YEAR from this religious order?
I believe if you are PAYE and self employed, you can earn a total up to €1650, but you don't get €1650 and €1350.

Any help would be great.

 

[DB74]

Your wife will only receive the tax credit up to a max of 20% of her employment income so €30

She won't receive the full €1,650 unless she has other income where this can be applied

The Earned Income Credit of €1,350 AND the Employee Credit of €1,650 can both be received but combined they cannot exceed €1,650

eg - Employment Income of €5K, therefore Employee Credit of €1,000
Directorship income of €8,000 so entitled to Earned Income Credit BUT restricted to €650, NOT the full €1,350