Can I employ family members in my business?

Yes, but follow the rules:

Key Conditions:

• Pay them a reasonable commercial wage.
• They must do real work.
• Keep employment records (contract, timesheets, PAYE).

Children

• Limited hours for under-16s.
• Must not interfere with school or wellbeing.

Spouses

• Can be employed, but wages must reflect actual work.

Revenue will disallow expenses that aren’t “wholly and exclusively” for business.