Introduction

More than 60 per cent of UK businesses are family owned where usually one family owns more than half the voting shares.

Many businesses employ family members and voluntary staff but it is important to recognise that there are pros and cons to doing so. Among the variety of issues to consider when employing family members or volunteers are tax, health and safety, training and development, succession and benefits.

This guide considers both sides and looks at how you can avoid common pitfalls and minimise the risks associated with the employment of family members or volunteers.

Subjects covered in this guide

• Introduction
• Family employees - consider your motives
• Family employees - minimising business risks
• Preventing communication breakdowns
• Employing your spouse
• Employing younger family members or volunteers
• Voluntary staff - points to consider
• Voluntary staff - contract rights, benefits and allowances
• Health and safety issues
• Tax reporting requirements - young, old or voluntary staff