Tax income question

Income question ... my friend did a small bit of work none Paye /Prsi last year...didnt appreciate there was a thresehold and is just slight over. He doesn't want to set up as self employed as it doesn't seem worthwhile but unsure what he should do for his return in October...is there any way around it? Can anyone clarify the thresehold figure?thanks

He can file a Form 12 and include the income on that. If the income is less than €3,174 he can avoid going into self assessment assuming that he/she is not a chargeable person on other grounds.

The tax will be most likely be picked up through the PAYE system by reducing his/her tax credits.