Particular occupations: family employment - by spouse
SS (Categorisation of Earners) Regulations 1978 (SI 1978 No.1689) paragraph 3 in Part I of Schedule 1
SS (Categorisation of Earners) Regulations 1978 (SI 1978 No.1689) paragraph 8 in Part III of Schedule 1
A man who employs his wife, or a woman who employs her husband, in his or her employment is regarded as the spouse’s employer. The term ‘employment’ means trade, business, profession, office, or vocation.
If a person is employed by their spouse other than for the purposes of the spouse’s employment, the person’s employment is disregarded whether or not it is under a contract of service. For example, if a husband employed his wife to care for him, this employment would be disregarded.