If my children work part-time in my business, is there a limit to what I can pay them?

Yes – pay must be fair, and age laws apply.

Wages Must Be:

• For actual work done.
• At a reasonable rate.
• Backed up with records (timesheets, contracts).

Tax-Free Allowance (2025)

• If no other income, they can earn up to €8,000 tax-free (based on personal + PAYE credits).
• No USC on income below €13,000.
• No PRSI if under 16.

Check youth employment rules for hours and types of work.