Lumpy income

My wife took on a casual part time job that operates on a no foal no fee basis, i.e 100% performance related. The income isn't big and can be very lumpy, i.e. nothing some months, more others.

The company grumbled something about taking care of the taxes herself by which I presume they mean she is off their books and they don't want to pay PRSI for her (it's her only income).

The wife is onto me about declaring the income saying we could offset some costs against it (i.e. some home office costs, some petrol etc.).

Seems like a lot of work for so little income and I'm concerned the whole thing might cause her to lose the job if the revenue goes back to ask the company for PRSI (small, struggling company).

I would appreciate any advice.

It is possible that your wife is in fact self-employed, the fact that she gets no basic wage would be significant.

Have a look at Revenue's leaflet on determinig whether a person is an employee or not.

It is not up to the company or to your wife whether she is an employee or not, it is based on the facts of her work.

Assuming she is indeed self-employed she will need to register for income tax asap.