Tax when filling in for spouse

[SierraNose]

I have a full time work-from-home job. My spouse is considering working at a local shop. Given childcare, hobbies etc. I might sometimes fill in for her for an hour or two every now and then. Are there any tax implications for this? Will part of her income be attributed to me? I pay tax and my spouse is likely to be below the taxable limit.

What will your spouse’s contract say?

will you be paid the cover time, or will your spouse.?

what legal system will you fall under?

Thanks for that quick response. My spouse's contract will be for her alone and make no mention of me. She will receive all the money. Not sure what you mean by legal system but we live in the UK.

Yes, I was referring to the tax jurisdiction as that might affect the rules.

If the contract is only in your spouses name, only they will be paid. I can only assume that this is a small shop, rather than a part of a chain. Have you considered whether the owners will be happy with your planned arrangement? I know none of my employers would have accepted me giving them my spouse to cover for an hour when I felt like it.

Whilst your spouse might choose to give you some money to compensate you for covering (assuming that their contract of employment would even permit this), it would be outside of a contract, they would not be a registered employer with a PAYE scheme operating.

I cannot see how any part of their income, earned via employment could be assigned to you 8n any formal way.

Her employer won’t (or at least shouldn’t) be ok with this.

You, personally, would need to be paid at least the minimum wage for the shifts you work. It’s not OK to have you work for free and pay someone else. Imagine the potential abuse it would allow!

There’s also the fact that they’ve chosen/ vetted/ made a legal relationship with her. They might not well want you even if they pay you properly.

I find this a bit unlikely. Most insurance policies will say an employee needs to be on site at all times. You can’t just leave any random relative we in charge.

Is the employer ok with this?

If you aren’t an employer there’s likely to be insurance implications.

and you can’t pay wages to a couple. You are working for the shop, so an employee but not paid.

Just look after the child. If it doesn’t fit with hobbies occasionally, you just miss the hobby that time.