Self-Employed individual wishes to employ his wife. Does he need to run a payroll and make paye/usc deductions or can he wait until he fills in his income tax return? I'm assuming no PRSI is payable.
Well you can't have it every way - if you want to employ her then your an employer: PAYE / PRSI / USC should be operated.
And I presume "employing" is in inverted commas is because this is a commonly used tax avoidance mechanism. Generally used to maximise use of the standard rate band.