Can my spouse be paid through the business?

This depends on your business structure.

If you are a sole trader: NZ does not allow formal income-splitting between spouses. If your spouse genuinely works in the business, you can pay them as an employee or contractor. Their pay becomes a deductible expense for the business, and taxable income for them. The rate paid must be reasonable for the work done.

If you operate through a company: a spouse can be a shareholder and receive dividends, or they can be employed and paid PAYE wages. Both have specific tax implications.

The right approach depends on your specific situation. Live chat can give general guidance, or book a tax advisory session for a deeper look.