Minister for Social Protection Joan Burton has said that Revenue is anxious to see childminders working from home registered for tax.
Childminders who earn less than €15,000 a year are exempt from paying tax - but it is understood that they will now be obliged to fill in a 26-page tax return form for the first time.
It is understood these new rules will even apply to grandparents who are paid to mind their grandchildren at home.
Minister Joan Burton says it is in the best interests of children if all childminders are fully trained and accountable.
"I think the Revenue are just anxious to see such women who are working at home to be included," she said.
"Where people are childminding in the home, and it's the preferred option of a lot of women … that they should be registered and that there should be levels of training so that we ensure that childminding in the home that it provides, if you like, the most up-to-date services for children."