Good instinct to do this properly from day one — and yes, the 'company secretary' title is largely the least important part of the exercise. Let me take your questions in order.
Do you need a company secretary?
A private limited company is not required to have a company secretary — that requirement was removed years ago. You can still choose to appoint one, and many small companies do, but it is optional. The appointment itself is mostly paperwork: you notify Companies House of the appointment (form AP03) and keep the company's statutory registers up to date. The real substance is the employment side.
Do you need PAYE and payroll?
Yes. To pay her a salary through the company, you must set up PAYE and run payroll even for one small part-time salary. You must register as an employer if she is paid £96 or more a week (among other triggers), report pay and deductions to HMRC on or before each payday (RTI), and pay over the tax and National Insurance. For 2026/27, employer National Insurance is 15% on earnings above £5,000 a year, and employee contributions are 8% on earnings between £12,570 and £50,270. This is why many owner-managed companies keep a spouse's salary at a level within the personal allowance thresholds — though your payroll software will work all of this out.
Is her salary allowable for Corporation Tax?
Yes, provided the expense is 'wholly and exclusively' for the purposes of the trade. HMRC does not object to employing a spouse in principle — what it objects to is salaries that are not commercial. The key test is that the pay must be a reasonable, arm's-length rate for the actual work done. Since your wife will genuinely be doing rotas, supplier liaison and paperwork, a modest part-time salary for real admin work is exactly what the rules allow. Protect yourself with a written employment contract, a clear job description, and records of the hours she works — that evidence is what makes the salary defensible if HMRC ever asks.
Does minimum wage apply with irregular hours?
Yes. National Minimum Wage rules apply regardless of how irregular the pattern is — you work out whether the average hourly rate across the pay reference period meets the rate (£12.71 per hour for those aged 21 and over from April 2026). Irregular weeks are fine as long as each pay period's average clears the threshold.
The main pitfalls
The classic mistake is paying a generous 'salary' for little or no work as a way of using up her personal allowance — that is what HMRC challenges. Keep the pay aligned with the work, pay it through proper payroll with payslips, and do not forget to check your automatic enrolment pension duties with The Pensions Regulator, which can bite even with a single employee. A quick conversation with your accountant or payroll provider before the first payday will make this painless.
