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Hiring family members on payroll – YCL CPA

Small business & company tax · Sep 29, 2026

Hiring Family Members (Spouse and Children) the Compliant Way: Real Work and Reasonable Pay, FICA / FUTA Exceptions by Entity Type, and Recordkeeping (Plan Before Year-End 2026)

Hiring your spouse or children compliantly: real work and reasonable pay, FICA/FUTA exceptions by entity type, NC withholding, and records—subject to current IRS/NCDOR guidance.

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