Can I employ my partner or another family member?

Yes, where they genuinely work for the business. The role, pay and records should reflect the work performed, and normal employer responsibilities still apply. Paying a family member does not automatically make the cost tax deductible or remove payroll obligations.

These answers provide general information, not advice tailored to your circumstances. Rules can change and exceptions may apply — speak to the CASS team before making a tax, accounting or financial decision.

Start with a genuine role

Be clear about the duties, hours and skills involved. Keep evidence of work performed, just as you would for an unrelated employee doing the same job.

Pay should reflect the work

For tax purposes, remuneration must meet the business-expense rules. An amount chosen mainly to use someone’s tax allowance can be challenged if it does not reflect a commercial arrangement.

Apply the normal rules

Check employment status, payroll, minimum wage, pensions and employment rights. Any family-specific exception needs assessment rather than an assumption that relatives are outside the rules.

Set it up properly

Discuss the proposed role and pay with CASS before payments begin. We can check accounting and payroll requirements, with employment-law advice where appropriate.