I am a landlord who is taxed on rental income,
My wife does work for the rental properties (I no longer use a agent), and so I should be paying my wife for the work done (she has no other income).
Does anyone employ their partner under PAYE (as their only employee?) Most people seem to employee partners as "self employed" or through a incorporated company (perhaps with larger payroll). I beleive that this is actually a employee rather than self employment. I am thinking around about 10% of rental income as a guide (which is less than the cost to the agent).
As it would be over £120/wk but below the NI threshold it seems to also have the benefit of covering NI credits.
It does seem a little "odd" though to register as an employer and only have 1 employee (who is your wife). Is this more common than it sounds? Any issue in registering for PAYE (as a landlord) and having 0 employees? Are returns etc still required.
If I do this, I am thinking about running payroll through a bureau as it should be a low cost options (as a micro entity / free plan)
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