A man owned a small farm in Ireland.
The Irish Internal Revenue determined he was not paying proper wages to his staff and sent an investigator out to interview him.
“I need a list of your employees and how much you pay them!” demanded the investigator.
“Well,” replied the farmer, “there’s my farm hand who’s been with me for three years. I pay him 200 a week plus free room and board.
“The cook has been here for 18 months, and I pay her 150 per week plus free room and board.
“Then there’s the halfwit. He works about 18 hours every day and does about 90% of all the work around here. He makes about 10 a week. He pays his own room and board, and I buy him a bottle of whiskey every Saturday night. He also sleeps with my wife occasionally.”
“That’s the guy I want to talk to…the halfwit!” said the agent.
“That would be me,” replied the farmer
With thanks to Hywel for this one.