ok, for it to count as employment for c'link she would have to be considered self employed, registered as such, and taking into account profit and loss, working and clearing at least minimum wage each hour. if it's only part time she is looking after your kids, she would still have to look for other part time work, or, if suitable part time work came up, she would have to accept it.

tell her to call c'link to get the exact details, but you're looking at her having to have earnings of at least 13.50 (last time i looked) each hour that she is working. and that would be taxable income.