Casual work

[Sasha]

I would be interested in comments and advice on the following.
Due to re-organisation within the company my Dad took early retirement and both he and my Mum moved over to France to live in the house they bought a couple of years ago. Both are in their mid fifties and are not "officially" retired. Dad has no desire to go into full time employment, nor needs to, but he has always been interested in gardening, indeed back in the UK he looked after a couple of gardens near where they lived,and would love to follow up a couple of requests he received whilst over in France.
Questions (1) Does he need to set up and register for something that will ammount to no more than 12 hrs a week?
(2) What are the accepted options open to him?
(3) Can he just declare any extra income on his tax returns?

He would love to continue with his gardening but not do anything under handed. I await you input.

Many thanks

Bono

[Ssc]

He could ask to be paid by the 'cheque de emploi' system. The 'employer' obtains the special cheques from his/her bank and writes them out for the payment to your father. If he was owed say 50 euros, once paid into your father's account,the bank would deduct about 75 euros from the 'employers' account and make the social payments.50 euros would be credited to your father's account.

Completely legal and quite common for casual work.

Tony