Hi.There would be no NC or tax to pay assuming the salary was paid at equal levels each month. Take a look here for the current rates and thresholds.If you don't have a PAYE scheme set up, you really ought to get one as there can be penalties for non-compliance. You can find out how to do that here and here. There are many inexpensive payroll softwares, some costing as little as £100 per annum.As an employer, you can pay a pension contribution for your employee and get tax relief. There are some notes on the new rules for workplace pensions here. You wouldn't need to go through the automatic enrolment process as your employee doesn't earn at least £10,000 per year.You might consider taking your wife on as a partner in the business which will help you escape from having to operate a payroll scheme. You could set her profit share at whatever level you liked.I hope this helps but let me know if you have any further questions.
Thank you very much for the detailed answer.
If I take on my wife as a partner and then pay the profit share (£7120) and then make a contribution of £6000 to her pension fund, will I be able to claim the tax relief (I would prefer that as I would get a 40% relief).