How to Pay a 12 Year Old for Summer Work

I own a junk removal company in Northern Virginia and I have a 12 year old daughter who would like to help this summer. My question is can I pay her an hourly rate and put some of that towards a Roth IRA for her? Also what do you think is a good hourly rate for a 12 yearold? For contacts my regular employee gets paid $23 an hour. So if 23 is the baseline, I would pay her if you think she can do two thirds of the work of someone else on a truck. It really pays off down the road. The IRS always looks funny at a young child working but clearly the child will be working. You then have lots of money to fund in