Understanding earned income reporting rules for custodial Roth IRA limits

A child under the age of 18 has earned income doing small jobs and tasks.  They make about $7000 a year all paid in cash.  Parents will match $7000 into custodial Roth IRA for the year.

 

And according to these two article, if the earned income is less than $14,600 a year for 2024, the kid does NOT have to file taxes? 

 

https://turbotax.intuit.com/tax-tips/family/at-what-income-does-a-minor-have-to-file-an-income-tax-r...

 

https://www.calcapmgt.com/resource-center/tax/does-your-child-need-to-file-a-tax-return#:~:text=Your....

 

So confirming the kid doesn’t have to file taxes since it is under $14,600 and in cash.  Parents can contribute $7000 into custodial Roth IRA?