If you run a family business, employing your children is a good way for them to earn money while effectively "shifting" income from your high bracket to the children's lower bracket.
However, the work must be "real", recorded, and at a reasonable pay rate.
In the case of Embroidery Express, LLC vs. Commissioner, Internal Revenue (T.C. Memo. 2016-136), the business owners paid their children relatively small wages during the year, but then gave the children very large bonuses at year end.