State pension and working

[boredofhomework]

Hello,

My mum is on basic state pension. She is 67. There is an opportunity to work a few hours in a friends pub. What are the rules around this please? Does she have to pay tax if its under a certain amount of hours? They've offered her cash but not sure how this works legally.

Thanks

State Pension uses up a lot of personal tax allowance.
A job being offered is surely employment, not self-employment. Therefore the pub should be employing her like any other member of staff and doing payroll.
As she is age 67, she does not pay National Insurance on her employment income. She does pay Income Tax.

Employment Status checker:
https://www.gov.uk/guidance/check-employment-status-for-tax

Tax thresholds are calculated on income (pension plus earnings), not on hours. Working cash in hand to avoid tax is no more legal for pensioners than for anyone else.