Can a child employed by their parent claim the PAYE credit?

Sometimes. A child can claim the PAYE credit if all of the following apply:

• The parent is not a proprietary director or self-employed.
• The child is employed full-time throughout the year.
• PAYE is correctly operated on their wages.
• The child earns at least €4,572 in the year.

If these conditions aren’t met, the child may instead qualify for the Earned Income Credit.