The charwoman ironically treats Gregor as if he is intelligent while also treating him like an animal, as evidenced in her reaction to finding Gregor's dead body in Section Three:
She thought he was lying motionless on purpose, pretending to be in the sulks; she credited him with every kind of intelligence.
The charwoman previously attempted to lure Gregor close enough to kill him, and she is one of the few characters in the story who has only interacted with Gregor after he transformed into an insect. Despite knowing him only as an animal, the charwoman ironically treats him as more intelligent than the rest of his family does. Specifically, this is an instance of situational irony, as the irony comes from the juxtaposition between the facts of the situation—the charwoman having only known Gregor as an insect—and the way she views Gregor. Furthering the irony, it is the character who credits Gregor with intelligence who treats him the most as an animal, to the point of attempting to kill him. Even someone who can view Gregor as intelligent does not see him as a human, only as a sly and conniving bug.
It is doubly ironic that Gregor is only credited with "every kind of intelligence" after he has died. The irony emphasizes the complete and utter communicative disconnect between Gregor and anyone else, as even in death his intentions are misunderstood (or, in this case, completely fabricated). This additional instance of irony is dramatic irony, as the reader knows that Gregor is dead at this point in the story but the charwoman does not.