Director's wife wages as staff?

if director is splitting some part of his salary to his wife's name, does it sill be considered as director's wages or staff wages. as we split wages cost staff and director's. my question is it problem to keep her wages in director's wages a/c rather than keeping it with staff as director's want to know how much staff wages cost is. and what about annual accounts, does auditor should consider it as staff or as director wages cost ? SHE IS SHARE HOLDER IN THE COMPANY.