As a sole trader you can employ workers in your business, but you can’t employ yourself. To pay yourself you simply withdraw money from your business. These personal withdrawals or ‘drawings’ are not wages.

Your business records need to reflect the amount you withdraw, the date you made the withdrawal, and list it as a personal withdrawal.

Personal withdrawals from your business are reported in your end of year tax return and you will pay tax on them at the individual rate. You can't claim personal deductions for money 'drawn' from the business.