Can I pay my partner a wage from my sole trader business?

Can I pay my partner a wage from my sole trader business? Yes, if they do real work for the business, at a rate you would pay anyone else, and the money actually goes to them. In 2026-27, paying £96 or more a week means registering for PAYE payroll. Only if the pay is for real work done for the business. HMRC's manual says that if there is another reason for the payment, as well as or instead of the business, the deduction is not allowed. A rate in line with the duties, roughly what you would pay someone else for the same work. HMRC says a non-commercial rate for minor jobs done at the family home is unlikely to be allowed. Yes, if they are paid £96 or more a week in 2026-27, or one of the other GOV.UK triggers applies, such as having another job. You register as an employer before the first payday. Read the full answer, with every source, at rightotax.co.uk.