Employing a family member can have tax and personal benefits. In regard to tax issues, the IRS recently issued a Fact Sheet summarizing some of these.
I have prepared a summary of the Fact Sheet, and some other tax aspects of employing family members. Click the link here [https://share.mindmanager.com/#publish/3kfe2Pgrdib-JJ1DmIlcTYcOXm-CJuGUDXJc4iEK} and that will open a mindmap in your browser that contains the summary.
IRS Fact Sheet FS 2019-14