Virtually every single limited company run by married self employed businessmen ie solicitor, accountant, butcher, small builder, delivery business, bike shop, spar shop etc etc etc pays the spouse income up to the cut off point. The spouse would be working in the home and may or may not work in the business. This would only be the case where he was looking to draw an income in excess of 38,400 (last year). He would pay the 3% PRSI and the health levy anyway so the saving is approx 3500 per year.