Husband and wife company 50/50 shares. Husband is director and wife is secretary only. Neither have have written employment contract and both are paid salaries at the personal allowance of £11k pa.
There is no contact so as to avoid NMW requirements and company has also therefore declared itself exempt from Auto Enrolment (maybe slightly controversial re co secretary - but not so contraversial per TPR - I'm happy with that).
Question 1: According to gov.uk why is wife NOT entitled to Statutory Maternity LEAVE (because of no employment contract) and what does that mean being that she IS entitled to Statutory Maternity PAY? Will the apparent contradiction cause wife / company any problems?
Question 2: Considering the above circumstances are there any problems to be aware of if the company chose to pay wife bonus of say £5k 8 weeks before the Qualifying Week (or 15 weeks before the baby is due)?
As a small employer that qualifies for Employment Allowance the only cost of the bonus is employees NI £600 (£5k x 12%) which increases SMP by around £3k.