Ex-gratia redundancy payment to spouse

Del Boy

Registered User
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I am a sole trader and will be ceasing to trade soon and would like to know if it is ok to make an ex-gratia redundancy payment to my wife? She is an employee of the business. I don't think she is entitled to a statutory redundancy payment as she has paid PRSI at Class M rather than A but is there anything preventing me making an ex-gratia payment similar to other employees?

Any advice would be much appreciated.
 
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