You are entitled to JobSeekers benefit on the basis of your PAYE PRSI "A" rate. The issue at hand is that the employer in this case the parents of the child should be declaring you are the "A" rate also. They get a deduction for the amount and you have income at that amount. I don't know where the issue of you having to be self-employed came from. The employment of a carer for a disabled person is to be handled under normal PAYE rules, not self-employment. However even if self-employment is the route you have to follow, then you can still file this under normal F12 since the amount at €500 is small ( less than circa. 3K pa general threshold for self-assessment filing ) .