Income Tax (Employments) (Consolidated) Regulations, 2001 (S.I. Number 559 of 2001)
9 Domestic employments.
Regulations 7 and 8 shall not apply to an employer (being an individual) who pays emoluments to an employee engaged by that employer in a domestic employment where —
(a) the emoluments from that employment are less than €40 per week, and
(b) the employer has only one such employee.