Elem school age kids can water plants, file, stamp mail, walk across street to bank with my deposits, and update my software and the ring-binder paper tax library reference books.  My husband even found it easier to have our 10 yr old do the computer updates than to teach me to do that. She will be 40 yrs old this weekend!!!     My kids never got an allowance only paychecks.

The kids under 21 yrs are exempt from FUTA, under 18 yrs are exempt from FICA/Medicare. Your parent or your spouse is exempt from FUTA but FICA taxable

Many of my accounting clients have also used this strategy