Question
I have recently set up in business and wish to employ my wife to assist me. Can I do this?
Answer
To employ your wife in your business, you first need to get approval from the IRD. The IRD needs to be satisfied that there is a genuine role for your wife in the business, and that her employment is not simply a device to income split
and thereby pay less tax. The IRD also needs to be satisfied that you are not paying her above market rates for the work that she does. Further information regarding the
employment of spouses is available in our IR 335 Employers Guide. | 
