No, under the labor law she is considered an employee. An employee is defined as someone you
engage or permit to work. Even though your niece is part of your family, she is considered an
employee and you, as the employer, must provide Workers’ Compensation Insurance to cover her in
case of a work-related injury. In addition, you are also required to pay the minimum wage unless the
employee is your spouse, parent or child and you are a sole proprietor or partnership. Corporations do
not have children and therefore, no family relationship to the officers of the corporation can be exempt
from these requirements.