The matter here, including seeking retrospection back to 2002, was the subject of a statutory decision by a Deciding Officer, who decided that the situation did/does not constitute a contract of service (i.e. that the requirements of an employer/employee relationship were not present) and therefore not insurable for PRSI purposes.
Following an oral hearing on 23 May 2012 in Portlaoise, involving full evidence and examination, an Appeals Officer disallowed an appeal in August 2012 and upheld that the reality of the situation was not that of an employer/employee relationship, insurable under social welfare legislation but rather that of a mother helping out her daughter, in receipt of a form of small appreciation and something not unusual in family arrangements - but not insurable.