The company will have a tax burden on you and your brother as "employees." You will have Unemployment, W/C, and a host of other things for the business to pay into. So if you figure a wage of $10 for yourself, tack on another $3-4 in company payments on top of your check. Just for an example the company match for our foreman is close to what you gross a year, and he doesn't make 6 figures. Start small, get insurance, roll money into the business. Like I said if your brother is an employee you should be paying taxes on his check, I would talk to the CPA before making any major choices and see what he has to say about them.